State income tax · South Carolina
South Carolina income tax rates
South Carolina's income tax on wages: the rate structure, the brackets and the source for each figure.
Data: Tax year 2026 (where a state has not published 2026 brackets yet, its latest published year, labelled on the row) Sources read Review by
CheckedOct 19, 2026These are the figures for tax year 2026.
- Structure
- Graduated brackets
- Top rate
- 5.21%
- Lowest rate
- 1.99%
- Brackets (single)
- 2
- Local income taxes
- None noted
Brackets
Each rate applies only to the part of taxable income above its threshold and up to the next one; that is what a graduated schedule means. Taxable income is the state's own measure, after its deductions and exemptions.
| Taxable income over | Rate on income above that amount |
|---|---|
| $0 | 1.99% |
| $30,000 | 5.21% |
Notes
Act No. 110 of 2026 (H.4216, signed 03/30/2026) replaced the 0%/3%/6% schedule with two brackets for tax years beginning after 2025, the same for all filing statuses, and replaced the federal standard deduction with a South Carolina Income Adjusted Deduction. Further top-rate cuts from tax year 2027 depend on revenue growth; the department's 2026 withholding formula (Rev. 11/4/25) predates the Act and still uses the old 3%/6% rates.
Sources
We read each source on the date shown and quote the line we relied on.
- Act No. 110 of 2026 (H.4216), amending S.C. Code 12-6-510(C) (external site)
for taxable years beginning after 2025
- Act No. 110 of 2026 (H.4216), effective date (external site)
This act takes effect upon approval by the Governor and first applies to tax years beginning after 2025.
- H.4216 bill history (external site)
Signed By Governor
- Individual Income Tax page, New for tax year 2026 (external site)
The tax year 2026 tax rate for income less than $30,000 is 1.99%.
- Individual Income Tax page, New for tax year 2026 (external site)
The tax year 2026 tax rate for income from $30,000 and above is 5.21%, minus $966.
- S.C. Code Title 12 Chapter 6 (12-6-510, 12-6-520) as codified (external site)
the department shall cumulatively adjust the brackets in Section 12-6-510
- WH-1603F Formula for Computing South Carolina 2026 Withholding Tax (Rev. 11/4/25) (external site)
FORMULA FOR COMPUTING SOUTH CAROLINA