South Carolina Income Tax Calculator

How to Use This South Carolina Income Tax Calculator

This South Carolina income tax calculator estimates your annual state and federal tax liability for 2025 and 2026. Enter your gross wages, filing status, and any pre-tax deductions above. South Carolina applies three progressive rates (0%, 3%, 6%) to taxable income after subtracting the state standard deduction ($14,600 single / $29,200 MFJ for 2026).

For a per-paycheck view of SC withholding and take-home pay, use the South Carolina paycheck calculator. To compare South Carolina against other states, use the general income tax calculator.

South Carolina's Progressive Tax Brackets — 0%, 3%, 6%

South Carolina's three-bracket system applies to all filing statuses equally. The same income thresholds apply whether you are single, married, or head of household. The brackets are applied to SC taxable income — your gross income minus the standard deduction and any other allowed subtractions:

• 0% — on SC taxable income from $0 to $3,640
• 3% — on SC taxable income from $3,641 to $18,230 (maximum bracket tax: $438)
• 6% — on all SC taxable income above $18,230

Because the standard deduction ($14,600 single) is large relative to the first bracket ($3,640), the 0% bracket provides limited direct benefit for wage earners. Nearly all taxable income above the $14,600 deduction falls squarely in the 6% bracket. Theeffective SC rate on gross income is substantially below 6% — typically 2.5%–4.5% for middle-income earners.

South Carolina Standard Deduction and Exemptions

South Carolina conforms to the federal standard deduction amounts, which are among the most generous state standard deductions in the Southeast. For 2026:

• Single / MFS: $14,600
• Married Filing Jointly: $29,200
• Head of Household: $21,900

South Carolina also allows a dependent exemption of $4,610 per qualifying dependent (not for the taxpayer themselves). A married couple filing jointly with two children can subtract $29,200 (standard deduction) + $9,220 (two dependent exemptions) = $38,420 from their gross income before any SC tax applies.

Additionally, South Carolina provides a subtraction of up to $15,000 of retirement income per person for taxpayers age 65 or older, significantly reducing or eliminating SC tax for many retirees.

FICA Taxes — Social Security and Medicare

FICA taxes are federal and apply to every South Carolina paycheck:

• Social Security: 6.2% on wages up to $176,100 (2025) or $184,500 (2026). No further withholding once you hit the wage base.
• Medicare: 1.45% on all wages with no cap.
• Additional Medicare: 0.9% on wages above $200,000 (single) or $250,000 (married jointly) — employee only, no employer match.

Step-by-Step Example — $85,000 SC Single Filer (2026)

1. Gross wages: $85,000
2. Federal standard deduction: −$16,100 → federal taxable income: $68,900
3. Federal income tax (10% + 12% + 22% brackets): ≈ $9,870
4. FICA: $85,000 × 7.65% = $6,503
5. SC standard deduction: −$14,600 → SC taxable income: $70,400
6. SC income tax: $0 (0% × $3,640) + $438 (3% × $14,590) + $3,131 (6% × $52,170) = $3,569
7. Total taxes: $9,870 + $6,503 + $3,569 = $19,942
8. Annual net income: $85,000 − $19,942 = $65,058

How to Reduce Your South Carolina Annual Tax Liability

• Maximize traditional 401(k) contributions — the 2026 limit is $23,500 ($31,000 if 50+). At a combined 6% SC + 22% federal rate, every $1,000 contributed saves $280 in taxes.
• Contribute to an HSA — $4,300 (self-only) or $8,550 (family) in 2026. Reduces both federal and South Carolina taxable income; FICA savings also apply.
• Claim the dependent exemption — $4,610 per qualifying dependent (not taxpayer) reduces SC taxable income at the 6% rate, saving ~$277 per dependent annually.
• Take the retirement income subtraction at 65+ — up to $15,000 of retirement income per taxpayer is exempt from SC income tax, reducing state tax substantially for eligible retirees.
• Dependent Care FSA — up to $5,000 pre-tax for childcare reduces both federal and SC taxable wages.

Tax Disclaimer

This calculator provides estimates for informational purposes only. It is not tax advice. South Carolina tax brackets, standard deduction amounts, and credit rules can change each year. Federal brackets, FICA wage bases, and deduction amounts also change annually. Results reflect 2025 and 2026 tax-year parameters. Consult a qualified tax professional or CPA for guidance on your specific situation.