Income Tax for South Carolina (2026)

How This Calculator Works in South Carolina

This calculator applies South Carolina's 2026 tax brackets and rates to estimate your state income tax liability. Enter your income and filing status to see your marginal rate, effective rate, and estimated tax owed.

South Carolina Overview

South Carolina levies a progressive income tax with a top rate of 6.4%, though reductions are being phased in. The state is a popular retirement destination thanks to its Social Security exemption, generous $15,000 retirement income deduction for those 65+, and full military pay exemption. Combined with low property taxes and a senior homestead exemption, South Carolina's tax structure is among the most retiree-friendly in the Southeast.

How South Carolina Compares

South Carolina's top income tax rate of 6.4% compares to North Carolina at 4.5% and Georgia at 5.39%. The rate differences can meaningfully impact take-home pay for workers near state borders.

South Carolina's income tax rate of 6.4% compares to a national average of approximately 5.04%. This is above the national average.

Tips for South Carolina Residents

• 1South Carolina's top income tax rate is 6.4%, but the state is phasing in reductions with a target top rate of 6.2% (or lower if revenue targets are met).
• 2SC does not tax Social Security benefits and offers a $15,000 retirement income deduction ($3,000 for those under 65), making it popular with retirees.
• 3For residents 65+, the retirement income deduction increases to $15,000, and an additional $15,000 deduction is available against any income.
• 4South Carolina has relatively low property taxes (average ~0.56% effective rate) and a homestead exemption for seniors that eliminates property tax on the first $50,000 of home value.
• 5Military retirement pay is fully exempt from South Carolina income tax.

Frequently Asked Questions