South Carolina income tax in 2026
South Carolina taxes wages at 1.99% to 5.21% of taxable income. From 2026 South Carolina taxes 1.99% of the first $30,000 of taxable income and 5.21% above, starting from federal AGI. Its new income-adjusted deduction of $15,000 (single), $22,500 (head of household) or $30,000 (joint) shrinks once AGI passes $40,000, $60,000 or $80,000 and ends at $95,000, $142,500 or $190,000. Each dependent adds a $4,930 exemption, and filers 65 or older can deduct $15,000 more.
| Taxable income | Rate |
|---|---|
| $0 to $30,000 | 1.99% |
| Over $30,000 | 5.21% |
The two-wage-earner credit, the extra exemption for children under 6 and the SC earned income credit aren't included.
Examples
- Single, $60,000: take-home about $48,728 a year ($4,061 a month) after $5,020 federal tax, $4,590 FICA and $1,662 South Carolina tax.
- Married, $120,000, two children under 17: about $101,403 a year ($8,450 a month) after $5,640 federal tax (after the Child Tax Credit), $9,180 FICA and $3,777 South Carolina tax.
Both use the federal standard deduction and no pre-tax deductions; change any detail in the calculator above.
Questions
What is South Carolina's income tax rate in 2026?
South Carolina taxes wages at 1.99% to 5.21% of taxable income in 2026. From 2026 South Carolina taxes 1.99% of the first $30,000 of taxable income and 5.21% above, starting from federal AGI. Its new income-adjusted deduction of $15,000 (single), $22,500 (head of household) or $30,000 (joint) shrinks once AGI passes $40,000, $60,000 or $80,000 and ends at $95,000, $142,500 or $190,000. Each dependent adds a $4,930 exemption, and filers 65 or older can deduct $15,000 more.
How much is $60,000 a year after tax in South Carolina?
For a single filer with no pre-tax deductions, about $48,728 a year ($4,061 a month): $5,020 federal income tax, $4,590 Social Security and Medicare and $1,662 South Carolina income tax.
Are there local income taxes in South Carolina?
No city or county income taxes apply to most South Carolina residents' wages.
South Carolina rules checked on 2026-10-01: scstatehouse.gov, dor.sc.gov, dor.sc.gov, dor.sc.gov. Federal figures from the IRS (Rev. Proc. 2025-32). An estimate, not tax advice.