South Carolina Income Tax Brackets 2026
What are the South Carolina income tax brackets for 2026?
South Carolina uses 3 graduated brackets for 2026, from 0% on the first dollars of taxable income up to a top rate of 6%. After the state's standard deduction of $8,350 single ($16,700 joint), a single filer on $75,000 pays $3,343 of South Carolina income tax.
South Carolina taxes income through 3 graduated brackets in 2026, topping out at 6%. The first bracket covers taxable income up to $3,640, and the top rate does not bite until taxable income passes $18,230, which is why the worked example below matters more than the headline rate.
Updated October 29, 2026
South Carolina brackets for single filers, 2026
Rates apply to South Carolina taxable income: gross pay minus the standard deduction and any personal exemption. In South Carolina the schedule fills from the bottom up: the first $3,640 of taxable income pays 0%, and only the income above each threshold pays the next rate up.
| Taxable income (single) | Rate |
|---|---|
| $0 to $3,640 | 0% |
| $3,641 to $18,230 | 3% |
| $18,231 and up | 6% |
South Carolina brackets for married filing jointly, 2026
| Taxable income (joint) | Rate |
|---|---|
| $0 to $3,640 | 0% |
| $3,641 to $18,230 | 3% |
| $18,231 and up | 6% |
Standard deduction and exemption in South Carolina
The 2026 standard deduction is $8,350 for single filers and $16,700 for married filing jointly. In South Carolina, that means the first $8,350 of a single filer's pay is taxed at zero before the schedule even starts.
Worked example: the brackets on a $75,000 salary
A single filer earning $75,000 in South Carolina first removes the standard deduction, leaving $66,650 of taxable income. Each bracket then takes its slice:
| Bracket range | Income in bracket | Rate | Tax |
|---|---|---|---|
| $0 to $3,640 | $3,640 | 0% | $0 |
| $3,641 to $18,230 | $14,590 | 3% | $438 |
| $18,231 and up | $48,420 | 6% | $2,905 |
Total South Carolina income tax: $3,343, an effective rate of 4.46% of gross pay. The marginal rate, the rate on the next dollar South Carolina taxes, is 6%; a raise that crosses into that bracket pays 6% only on the dollars above the line, never on the whole salary.
South Carolina income tax on common salaries (single filer)
| Gross salary | South Carolina income tax | Effective rate | Marginal rate |
|---|---|---|---|
| $40,000 | $1,243 | 3.11% | 6% |
| $50,000 | $1,843 | 3.69% | 6% |
| $75,000 | $3,343 | 4.46% | 6% |
| $100,000 | $4,843 | 4.84% | 6% |
| $150,000 | $7,843 | 5.23% | 6% |
How South Carolina compares with other states
How South Carolina compares: its top rate of 6% ranks 15th highest among the 42 taxing jurisdictions for 2026, and the $3,343 owed on a $75,000 salary ranks 14th highest, between Utah ($3,375) and Georgia ($3,270).
The shape of the schedule matters as much as the rates. South Carolina's top rate only starts at taxable income above $18,230, so a $75,000 salary never sniffs it: the highest rate actually touched is 6%, and the top slice of the example above contributes $2,905, about 87% of the total bill. The other 13% is spread across the lower 2 brackets.
Joint filers in South Carolina get wider thresholds, but not double: the top joint bracket starts at $18,230 against $18,230 for singles, a ratio of 1.00 to 1. Two similar earners can therefore push each other into the top rate sooner as a couple than they would alone.
To turn these figures into an actual paycheck, use the South Carolina income tax calculator for any salary, or the South Carolina take-home pay calculator to see the same salary after federal tax and FICA as well. Per pay period, the paycheck calculator breaks the South Carolina result down further, and the state tax brackets hub lines up all 50 states and DC side by side.
Frequently asked questions
What is the top income tax rate in South Carolina for 2026?
The top marginal rate in South Carolina is 6%, and it applies only to taxable income above $18,230 for single filers. Every dollar below that line pays less, starting at 0% on the first slice.
How many tax brackets does South Carolina have?
South Carolina has 3 brackets for 2026, running from 0% on the first slice of taxable income to 6% at the top. Joint filers use a wider schedule, with a standard deduction of $16,700 instead of $8,350.
What is the standard deduction in South Carolina for 2026?
The standard deduction is $8,350 for single filers and $16,700 for married filing jointly.
How much South Carolina income tax is owed on $75,000?
A single filer earning $75,000 pays $3,343 of South Carolina income tax for 2026 in this model, an effective rate of 4.46%, even though the top bracket reached is 6%.