South Carolina Tax Calculators.
Tax year 2026 income tax rates, brackets, and sales tax for South Carolina. Returns for tax year 2026 are generally filed in 2027; source links and last-verified dates are shown below.Tax year 2026 means income earned during calendar year 2026; those returns are generally filed in 2027. State and local sales tax rates can change during the year, so confirm current rules before filing or remitting tax.
Income Tax
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.
| Taxable Income | Rate |
|---|---|
| First $30,000 | 1.99% |
| Over $30,000 | 5.21% on the excess |
Sales Tax
Qualifying unprepared food for home consumption is exempt from state sales tax. Local treatment depends on the particular tax; prepared meals remain taxable. Qualifying prescription medicines are exempt. Combined rates shown are population-weighted July 1, 2026 estimates; actual item and local rates vary.
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.
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.
Does South Carolina tax groceries?
Qualifying unprepared food for home consumption is exempt from South Carolina state sales tax. Prepared meals remain taxable, and local treatment depends on the particular tax.
How does South Carolina compare for retirees?
South Carolina excludes Social Security benefits from state taxable income. Eligible qualified retirement income may qualify for a deduction up to $3,000 through age 64 or $10,000 at age 65 and older; a separate age-65 deduction has coordination rules. A homestead property-tax exemption is available to qualifying homeowners. Eligibility matters, and these facts do not establish an overall retirement tax ranking.
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