How South Carolina income tax works
South Carolina taxes individual income with 3 brackets ranging from 0.00% to 6.20%.
South Carolina applies its rate to taxable income, with limited or no standard deduction, so most income is taxed.
A 0% bracket on low income, then rates up to 6.2% for 2025.
South Carolina income tax rates for 2026
Only the income that falls inside each bracket is taxed at that bracket's rate — this is how marginal tax works, so your effective rate is always lower than your top bracket.
Your effective rate is the total tax divided by your gross income; your marginal rate is the rate on your next dollar earned. The calculator shows both.
South Carolina allows a 44% deduction on net long-term capital gains.
Lowering your South Carolina tax bill
Pre-tax contributions to retirement accounts, health savings accounts and other deductions reduce the taxable income this calculator starts from.
Remember this estimate covers SC state income tax only. Federal income tax and payroll taxes apply on top, and this is a planning estimate — verify with the South Carolina Department of Revenue (dor.sc.gov) or a tax professional.
Frequently asked questions
How much is South Carolina state income tax?
South Carolina uses progressive brackets from 0.00% to 6.20%.
What is the difference between effective and marginal rate?
Your marginal rate is the rate on your last dollar of income; your effective rate is your total tax divided by total income, which is lower because of brackets and deductions.
Does this include federal tax?
No. This calculator estimates SC state income tax only. Federal income tax and payroll taxes are separate and apply on top.
How are capital gains taxed in South Carolina?
South Carolina allows a 44% deduction on net long-term capital gains.