Estimate your South Carolina state income tax plus combined federal and SC state tax for 2026. 6.4% top rate.
South Carolina has progressive income tax with a top rate of 6.4% on income over $17,330. South Carolina offers substantial retirement income deductions up to $10,000 annually for taxpayers 65+. Social Security is not taxed. Use the calculator above to estimate your combined federal and South Carolina state income tax for 2026. State tax figures use a simplified rate — for precise South Carolina state tax calculations, consult the South Carolina Department of Revenue or a licensed tax professional.
South Carolina uses a 6.4% top rate state income tax structure. Like most states, South Carolina starts its calculation from your federal Adjusted Gross Income (AGI), then applies state-specific adjustments — subtracting income South Carolina excludes from taxation (such as certain pension or Social Security income) and adding back any income South Carolina taxes that the federal government does not. After adjustments, the South Carolina standard deduction is applied, then the 6.4% top rate is applied to arrive at state taxable income.
South Carolina income tax is collected through employer paycheck withholding for W-2 employees and through quarterly estimated payments for self-employed residents and those with significant non-wage income. The South Carolina state return is generally due April 15, aligned with federal returns. Part-year residents and nonresidents who earn income sourced in South Carolina must also file a South Carolina return for that income portion.
Your South Carolina state income taxes are deductible on your federal Schedule A as part of the SALT (State and Local Tax) deduction, capped at $40,400 in 2026 under OBBBA. At the 22% federal bracket, paying $2,073 in South Carolina state income tax generates approximately $456 in federal tax savings, reducing the true net cost of your South Carolina taxes to about $1,617 for itemizing taxpayers.
Jordan is a single filer earning $75,000 in South Carolina. This shows how federal and South Carolina state income tax are calculated together.
Moving to a no-income-tax state (Texas, Florida, Nevada, or Wyoming) would save Jordan approximately $2,073/year ($172/month) in state income taxes. However, no-income-tax states often fund services through higher property taxes, sales taxes, or other fees, so a complete comparison requires evaluating all taxes together, not just income tax.
South Carolina Tax Rate and Annual Filing
South Carolina residents earning above the state filing threshold must file a South Carolina income tax return annually, typically due April 15. The 6.4% top rate applies after South Carolina-specific deductions and any state tax credits. Employers withhold South Carolina state income tax from employee paychecks throughout the year using South Carolina withholding tables, and any balance owed or refund due is settled when the annual state return is filed. Self-employed South Carolina residents make quarterly estimated payments to the state in addition to their federal quarterly estimated tax payments.
Federal SALT Deduction Reduces Net State Tax Cost
State income taxes paid in South Carolina reduce your federal taxable income through the SALT deduction (capped at $40,400 in 2026 under OBBBA). For a South Carolina resident in the 22% federal bracket paying $2,073 in state income tax, the SALT deduction recovers approximately $456 in federal taxes, so the true after-federal-benefit cost of South Carolina state income tax is about $1,617. This offset only benefits taxpayers who itemize deductions on federal Schedule A rather than taking the standard deduction.
Total Tax Burden: State Income Tax Is One Piece
State income tax is one component of your total tax burden in South Carolina. Property taxes, local income taxes (in some South Carolina cities and counties), and state and local sales taxes also contribute to your overall cost of living. When comparing South Carolina to other states, evaluate all tax types together rather than income tax in isolation. Use the calculator above to see your combined federal and South Carolina state effective rate at your specific income level.
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South Carolina has a 6.4% top rate state income tax for 2026. South Carolina has progressive income tax with a top rate of 6.4% on income over $17,330. South Carolina offers substantial retirement income deductions up to $10,000 annually for taxpayers 65+. Social Security is not taxed. The state income tax is calculated separately from federal income tax and is paid through payroll withholding or quarterly estimated payments.
South Carolina has its own state standard deduction separate from the federal standard deduction ($15,750 single, $31,500 MFJ in 2026). For precise South Carolina state deduction amounts, consult the South Carolina Department of Revenue or a state tax professional.
South Carolina's 6.4% top rate state income tax can be compared to other states using our state tax calculator above. The U.S. average top marginal state income tax rate is approximately 5-6%. Nine states have no income tax at all (Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming), while California has the highest at 13.3%.
South Carolina offers state tax credits and deductions that may reduce your state tax liability. Common state credits include earned income credits, child tax credits, and credits for the elderly. Consult the South Carolina Department of Revenue website or a licensed tax professional for credits specific to your situation and income level.
Use the calculator above. Enter your income and SC is pre-selected as your state. The calculator computes your 2026 federal income tax using the One Big Beautiful Bill Act brackets (10%-37%), adds your estimated South Carolina state income tax (6.4% top rate simplified), and displays your total tax burden, combined effective rate, and annual take-home pay. All calculations happen instantly in your browser.