South Carolina Income Tax Guide for 2024
Overview
South Carolina uses a progressive income tax system with rates ranging from 0% to 6.2%. Capital gains are taxed as ordinary income. The state offers a standard deduction of $14,600 for single filers and dependent exemptions of $4,790.
Income Tax Rates
Single Filers
| Income Range | Tax Rate |
|---|---|
| Up to $3,459 | 0% |
| $3,460 - $17,349 | 3% |
| $17,350+ | 6.2% |
Married Filing Jointly
| Income Range | Tax Rate |
|---|---|
| Up to $3,459 | 0% |
| $3,460 - $17,349 | 3% |
| $17,350+ | 6.2% |
Capital Gains Tax
Capital gains are taxed at the same rates as ordinary income.
Deductions & Exemptions
| Type | Amount |
|---|---|
| Standard Deduction (Single) | $14,600 |
| Standard Deduction (Married Filing Jointly) | $29,200 |
| Dependent Exemption | $4,790 |
Additional Information
- Top marginal rate was 6.2% for tax year 2024; the same bracket schedule applies to every filing status and is indexed annually
- Bracket thresholds are consistent with the 2024 SC1040TT tax tables and its rate schedule for taxable income of $100,000 or more (tax = 6.2% of taxable income less $659, i.e. 3% of $3,460 plus 3.2% of $17,350)
- South Carolina has no separate state standard deduction: the return starts from federal taxable income, so the 2024 federal standard deduction ($14,600 single / $29,200 married filing jointly) applies
- No state personal exemption; a dependent exemption of $4,790 per eligible dependent is allowed for 2024
Charts
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Sources
The 2024 figures for South Carolina on this page were compiled from the following official government publications:
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