South Carolina Income Tax Guide for 2025
Overview
South Carolina uses a progressive income tax system with rates ranging from 0% to 6%. Capital gains are taxed as ordinary income. The state offers a standard deduction of $15,750 for single filers and dependent exemptions of $4,930.
Income Tax Rates
Single Filers
| Income Range | Tax Rate |
|---|---|
| Up to $3,559 | 0% |
| $3,560 - $17,839 | 3% |
| $17,840+ | 6% |
Married Filing Jointly
| Income Range | Tax Rate |
|---|---|
| Up to $3,559 | 0% |
| $3,560 - $17,839 | 3% |
| $17,840+ | 6% |
Capital Gains Tax
Capital gains are taxed at the same rates as ordinary income.
Deductions & Exemptions
| Type | Amount |
|---|---|
| Standard Deduction (Single) | $15,750 |
| Standard Deduction (Married Filing Jointly) | $31,500 |
| Dependent Exemption | $4,930 |
Additional Information
- Top marginal rate fell to 6% for tax year 2025; brackets are the same for every filing status and are indexed annually
- Bracket thresholds confirmed against the 2025 SC1040TT tax tables and its rate schedule for taxable income of $100,000 or more (tax = 6% of taxable income less $642, i.e. 3% of $3,560 plus 3% of $17,840)
- South Carolina has no separate state standard deduction: the return starts from federal taxable income, so the 2025 federal standard deduction ($15,750 single / $31,500 married filing jointly) applies
- No state personal exemption; a dependent exemption of $4,930 per eligible dependent is allowed for 2025
Charts
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Sources
The 2025 figures for South Carolina on this page were compiled from the following official government publications:
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