South Carolina Income Tax Guide for 2026
Overview
South Carolina uses a progressive income tax system with rates ranging from 1.99% to 5.21%. Capital gains are taxed as ordinary income. The state offers a standard deduction of $15,000 for single filers and dependent exemptions of $4,930.
Income Tax Rates
Single Filers
| Income Range | Tax Rate |
|---|---|
| Up to $29,999 | 1.99% |
| $30,000+ | 5.21% |
Married Filing Jointly
| Income Range | Tax Rate |
|---|---|
| Up to $29,999 | 1.99% |
| $30,000+ | 5.21% |
Capital Gains Tax
Capital gains are taxed at the same rates as ordinary income.
Deductions & Exemptions
| Type | Amount |
|---|---|
| Standard Deduction (Single) | $15,000 |
| Standard Deduction (Married Filing Jointly) | $30,000 |
| Dependent Exemption | $4,930 |
Additional Information
- Act 110 of 2026 (H. 4216), effective tax year 2026: three brackets replaced by two (1.99% under $30,000; 5.21% on $30,000 and above, computed as 5.21% of taxable income minus $966); bracket threshold indexed to chained CPI
- South Carolina decoupled from the federal standard and itemized deductions; the SC Income Adjusted Deduction (SCIAD) of $15,000 single / $30,000 married filing jointly replaces the federal standard deduction and phases out for federal AGI of $40,000-$95,000 (single) / $80,000-$190,000 (married)
- Top rate may be reduced further beginning tax year 2027 if revenue growth triggers are met
- Dependent exemption amount shown is the 2025 figure ($4,930); the indexed 2026 amount had not been published
Charts
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Sources
The 2026 figures for South Carolina on this page were compiled from the following official government publications:
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