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South Carolina State Income Tax Calculator

Calculate your 2026 South Carolina state income tax. See your bracket breakdown, effective rate, and how South Carolina compares to neighboring states.

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The 2026 South Carolina Income Adjusted Deduction (SCIAD) applies automatically based on filing status and estimated federal adjusted gross income. Estimate for full-year residents before state credits and other state-specific adjustments.

State Income Tax
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South Carolina · 2026
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Monthly Allocation After Income Tax
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Weekly Allocation After Income Tax
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The annual amount is gross income minus entered pre-tax deductions and modeled federal and state income tax. Monthly and weekly amounts divide it by 12 and 52. These allocations exclude Social Security and Medicare (FICA), local taxes, other payroll taxes, and unmodeled paycheck deductions. They do not estimate paycheck take-home or actual withholding.

Effective State Income Tax Rate vs Neighboring States

About South Carolina state taxes (Tax year 2026)

For 2026, South Carolina taxes the first $30,000 of taxable income at 1.99% and any excess at 5.21%. South Carolina starts with federal adjusted gross income and uses its own income adjusted deduction in place of federal standard or itemized deductions.

Groceries are taxed at a reduced rate of 0% (exempt). Prescription drugs are exempt. Some counties add local option taxes.

The South Carolina income adjusted deduction is up to $15,000 for single or separate filers, $22,500 for heads of household, or $30,000 for joint filers and surviving spouses. The deduction falls as federal adjusted gross income rises.

Filing in South Carolina: returns for tax year 2026 are administered by the South Carolina Department of Revenue and are generally filed in 2027 by the federal April deadline unless South Carolina declares a state-specific extension. Tax type on this return: Progressive. Top marginal rate: 5.21%. State sales-tax rate: 6%. For the most current contact info, see the Federation of Tax Administrators directory.

South Carolina — What is South Carolina's income tax rate? South Carolina taxes the first $30,000 of taxable income at 1.99% and the excess at 5.21% for 2026. The separate South Carolina income adjusted deduction can reduce taxable income.

South Carolina — Does South Carolina tax groceries? Unprepared food is exempt from South Carolina's state sales tax. However, prepared meals are taxable.

South Carolina — How does South Carolina compare for retirees? South Carolina is very tax-friendly for retirees. Social Security is fully exempt, and there is a generous retirement income deduction of up to $10,000. Property tax benefits for seniors are also available.

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Reviewed methodology

How this page is reviewed

High YMYL · Last verified 2026-11-06

See methodology, assumptions & sources
Risk tierHigh YMYL
AuthorCalculover Editorial Team Tax education
Editorial ownerCalculover Tax & Payroll Desk State-tax methodology owner
ReviewerCalculover Editorial Review Government-source and limitation review
Last reviewed2026-11-06
Last verified2026-11-06
Data effective date2026-01-01
JurisdictionSouth Carolina

Methodology

These pages estimate annual state income tax for the selected 2026 jurisdiction and filing status. The route's coverage panel identifies the supported income basis, deductions, credits and exclusions.

Assumptions

  • Enter the income basis and eligible pre-tax deductions requested by the calculator; gross wages, federal AGI and state AGI are not interchangeable.
  • Some methods require confirmed state facts or explicit projection assumptions. An unavailable component is not zero tax.

Limitations

  • The estimate excludes unmodeled income, adjustments, local taxes and special filing situations. Utah's indexed-credit assumptions remain provisional while final 2026 instructions are pending.
  • Annual liability differs from withholding and paycheck take-home. Confirm the current official forms and source versions for a complete return.

Sources

Professional guidance: This page is for state-tax education only and is not tax, legal, financial, or investment advice. State tax decisions and multi-state filing should be reviewed with a CPA or enrolled agent licensed in the relevant states.

South Carolina Income Tax FAQs

How is South Carolina income tax calculated?

This estimate starts with federal adjusted gross income (gross income less the entered pre-tax deductions), subtracts the available South Carolina Income Adjusted Deduction (SCIAD), and applies the state brackets. It models a full-year resident before state credits and other state-specific adjustments.

What is the South Carolina income tax rate for 2026?

For 2026, South Carolina taxes the first $30,000 of taxable income at 1.99% and any taxable income above $30,000 at 5.21%. The same brackets apply to each filing status.

What is the difference between marginal and effective South Carolina tax rate?

The top bracket rate applies to the last dollars of South Carolina taxable income. The effective rate shown divides the estimated state tax by gross income. The SCIAD phaseout can increase tax as income rises even if your bracket stays the same.

How can I reduce my South Carolina income taxes?

Common strategies include maximizing pre-tax retirement contributions (401k, traditional IRA), contributing to an HSA if eligible, claiming all deductions you qualify for, and timing income or deductions strategically. Consult a qualified tax professional for personalized advice.

How does the South Carolina Income Adjusted Deduction work?

South Carolina uses the SCIAD in place of federal standard and itemized deductions. The maximum is $15,000 for single or married filing separately, $22,500 for head of household, or $30,000 for married filing jointly or surviving spouse. It phases out with federal AGI from $40,000 to $95,000, $60,000 to $142,500, or $80,000 to $190,000, respectively.