South Carolina income tax at common incomes
Wages only, standard deduction, 2026. Federal + South Carolina tax; Social Security and Medicare not included.
| Wages | State (single) | Total (single) | Total (married) |
|---|---|---|---|
| $40,000 | $498 | $3,118 (7.8%) | $979 |
| $60,000 | $1,379 | $6,399 (10.7%) | $3,437 |
| $75,000 | $2,160 | $9,830 (13.1%) | $6,019 |
| $100,000 | $3,463 | $16,633 (16.6%) | $10,321 |
| $150,000 | $6,068 | $30,802 (20.5%) | $20,626 |
| $250,000 | $11,278 | $63,032 (25.2%) | $47,964 |
South Carolina brackets
1.99% over $0 · 5.21% over $30,000 (single).
How South Carolina taxes changed
For 2026, South Carolina cut its top rate from 6% to 5.21% and raised the single standard deduction from $8,300 to $15,000. State tax on $85,000 of 1099 profit falls from $3,586 to $2,368 (−$1,217).
| 2025 | 2026 | |
|---|---|---|
| Top income tax rate | 6% | 5.21% |
| Standard deduction (single) | $8,300 | $15,000 |
| State tax on $85,000 of 1099 profit | $3,586 | $2,368 |
| Take-home on a $75,000 salary | $57,968 | $59,433 |
Each year uses that year's federal and South Carolina rules, so the take-home row also reflects federal changes. Federal changes · All data updates
What this estimate simplifies
- Maine offers a refundable dependent credit of $305 for dependents ages six and older and $610 for dependents ages five and under (2025 amounts).
Sources: South Carolina revenue department, Tax Foundation, State Individual Income Tax Rates and Brackets, IRS Rev. Proc. 2025-32. Methodology.
South Carolina income tax FAQ
What is the South Carolina income tax rate for 2026?
South Carolina has a graduated income tax with 2 rates from 1.99% to 5.21%; the top rate starts at $30,000 of taxable income for single filers. The top rate is 5.21%.
How much South Carolina income tax do I pay on $75,000?
About $2,160 for a single filer with $75,000 of wages in 2026, on top of $7,670 of federal income tax.
Does South Carolina have local income taxes?
No. South Carolina localities do not levy a separate income tax.