Results are estimates for educational purposes only. Based on 2026 IRS federal brackets and South Carolina state tax rates. Always consult a qualified tax professional.
South Carolina income tax overview
South Carolina has a progressive income tax with a top rate of 6.4%, phasing down from higher rates in recent years as part of ongoing tax reform. The state has been actively reducing its income tax burden to attract retirees and businesses from higher-tax states. South Carolina conforms to the federal standard deduction, giving residents the full $15,000 deduction in 2026. The state is particularly popular with retirees due to warm weather, low cost of living, and a generous retirement income deduction of up to $15,000 per person. The Myrtle Beach and Charleston areas have seen significant population growth from northeast retirees.
2026 South Carolina income tax rates
Tax rate
Income range (single filer)
0%
$0 – $3,460
3%
$3,461 – $6,910
4%
$6,911 – $10,360
5%
$10,361 – $13,810
6%
$13,811 – $17,260
6.4%
Over $17,260
Worked example: $75,000 salary in South Carolina
A $75,000 salary in South Carolina results in approximately $3,456 in state income tax (effective ~4.6%), plus $12,580 federal tax, $4,650 Social Security, and $1,088 Medicare. Annual take-home is approximately $53,326, or $2,051 bi-weekly.
Key facts: 6.4% top rate · Rate declining toward 6% · Up to $15,000 retirement income deduction
Frequently asked questions — South Carolina income tax
Yes. South Carolina has been phasing down its top income tax rate. It was 7% in 2022, dropped to 6.4% in 2026, and is scheduled to continue declining toward 6% contingent on revenue triggers being met.
South Carolina offers a retirement income deduction of up to $15,000 per person for taxpayers aged 65 and older. For a married couple, that's $30,000 in retirement income completely exempt from state tax — very generous by national standards.
No. South Carolina does not tax Social Security benefits, making it one of the more retirement-friendly states in the Southeast.
No. South Carolina cities and counties do not levy local income taxes.
The combination of no Social Security tax, up to $15,000 retirement income deduction, warm climate, low cost of living compared to the Northeast, and a declining income tax rate makes South Carolina one of the top retirement destinations in the country.
Compare South Carolina to other states
Use our US income tax calculator to compare your take-home pay across all 50 states. You may be surprised how much location affects your net income.