South Carolina Income Tax
South Carolina uses progressive income tax brackets. Each rate applies only to income within that range, similar to the federal system.
Why It Matters
Understanding South Carolina's income tax structure helps you accurately estimate take-home pay, compare compensation across states, and plan for your total tax burden.
Try the calculator
Open South Carolina Income Tax Calculator →How It Works
The calculator computes both your federal and South Carolina state income tax to show your combined tax burden. Enter your taxable income to see the breakdown.
Example
Single filer • $100,000 taxable income • 2026
Federal
$16,712
16.71%
South Carolina
$4,244
4.24%
Combined
$20,956
20.96%
Resources
Frequently Asked Questions
How do South Carolina's tax brackets work?
South Carolina uses 2 progressive brackets. Each rate applies only to income within that bracket range, so your effective rate is always lower than your top marginal rate of 5.21%.
Is South Carolina's income tax in addition to federal tax?
Yes. You pay both federal income tax and South Carolina state income tax. This calculator shows your combined total tax burden from both.
What is South Carolina's top income tax rate?
South Carolina's top marginal income tax rate is 5.21%, which applies only to income in the highest bracket. Most earners pay a lower effective rate because earlier income is taxed at lower rates.
Key Terms
Last reviewed: 2026-07-14 • Applies to tax years: 2025, 2026