SOUTH CAROLINA INCOME TAX · TAX YEAR 2026
2026 South Carolina income tax calculator
Estimate South Carolina income tax under the new 2026 two-bracket schedule and Income Adjusted Deduction, plus federal income tax and take-home pay.
Your estimate
South Carolina take-home pay by salary
Take-home pay is wages minus South Carolina tax, federal income tax, Social Security and Medicare. Paychecks split the annual estimate evenly; your actual withholding depends on your W-4 and pay schedule.
| Salary | State tax | Take-home pay | Every two weeks |
|---|---|---|---|
| $50,000 | $999 | $41,356 | $1,591 |
| $75,000 | $2,657 | $58,935 | $2,267 |
| $100,000 | $4,244 | $74,936 | $2,882 |
| $150,000 | $6,849 | $106,942 | $4,113 |
| $200,000 | $9,454 | $139,473 | $5,364 |
South Carolina tax brackets for 2026
Act 110 of 2026 replaced South Carolina's 0%, 3% and 6% brackets with two: 1.99% on taxable income under $30,000 and 5.21% from $30,000 up. The statute writes the top bracket as 5.21% of all taxable income minus $966, which gives the same result. South Carolina now starts from federal adjusted gross income and replaces the federal standard deduction with its own Income Adjusted Deduction (SCIAD).
| Rate | Taxable income |
|---|---|
| 1.99% | Up to $30,000 |
| 5.21% | Over $30,000 |
| Filing status | Standard deduction | Per dependent (deduction) |
|---|---|---|
| Single | $15,000 | $4,930 |
| Married filing jointly | $30,000 | $4,930 |
| Head of household | $22,500 | $4,930 |
| Married filing separately | $15,000 | $4,930 |
South Carolina income tax questions
Does South Carolina have a state income tax?
Yes. South Carolina taxes income at graduated rates from 1.99% to 5.21% for 2026. From 2027, the top rate falls further in years when income tax revenue is projected to grow at least 5%.
How much is South Carolina income tax on $100,000?
A single filer with $100,000 in wages and no other income, 401(k) contributions or dependents owes about $4,244.00 in South Carolina income tax for 2026, 4.24% of wages. After federal income tax, Social Security and Medicare, take-home pay is about $74,936.00, or $2,882.15 every two weeks.
What is the South Carolina standard deduction for 2026?
For 2026, the South Carolina standard deduction is $15,000 for single filers and married couples filing separately, $30,000 for married couples filing jointly, and $22,500 for heads of household. Each dependent adds a $4,930 exemption. This is the South Carolina Income Adjusted Deduction (SCIAD), which replaces the federal standard deduction from 2026. It phases out between $40,000 and $95,000 of federal AGI for single and married-separate filers, $60,000 and $142,500 for heads of household, and $80,000 and $190,000 for joint filers. The dependent exemption is the 2025 amount; South Carolina indexes it each December and has not yet published the 2026 figure.
Does South Carolina tax Social Security?
No. South Carolina does not tax Social Security benefits.
South Carolina Social Security tax rules
Does South Carolina tax retirement income?
Partly. South Carolina deducts up to $10,000 per person of pension and IRA income from 65 ($3,000 before), and a second deduction brings the total to $15,000 against any income.
South Carolina retirement income tax for 2026
How does South Carolina tax capital gains?
South Carolina deducts 44% of net capital gains on assets held more than one year and taxes the rest as ordinary income, so the top rate on long-term gains works out to about 2.92%. Long-term gains also get lower federal rates than this calculator applies to other income, so use the capital gains tax calculator for the federal side.
How this calculator works
The calculator starts from federal AGI and subtracts the SCIAD and a $4,930 exemption for each dependent. Within the phase-out range, the SCIAD is cut by the share of the range your AGI has passed, with the cut rounded down to the next $10. It then taxes taxable income under $30,000 at 1.99% and taxable income of $30,000 or more at 5.21% minus $966.
Worked example
A single filer with $75,000 in wages, no other income, no 401(k) contributions and no dependents has $69,540.00 of South Carolina taxable income and about $2,657.03 in South Carolina income tax, 3.54% of wages. After federal income tax of $7,670.00 and $5,737.50 in Social Security and Medicare, estimated take-home pay is $58,935.47, or $4,911.29 a month.
What this estimate excludes
The extra exemption for dependents under 6, the Social Security subtraction, the retirement, age 65 and military retirement deductions, the 44% capital gains deduction, the two-wage-earner credit for married couples, the South Carolina earned income tax credit and other credits.
South Carolina sources
- SCDOR Tax Legislative Update for 2026: Act 110 rates and SCIAD
- S.C. Code Title 12, Chapter 6: rates, SCIAD, dependent exemption and retirement deductions
- SCDOR individual income tax: 2026 rates and 2025 dependent exemption
- 2026 SC1040 draft (Rev. 6/22/26)
- 2026 Schedule ADJ draft: subtractions
Federal tax uses IRS Revenue Procedure 2025-32. Read the full assumptions and sources.