6 tax brackets from 0% to 6.4%
At $100,000 income, South Carolina charges 6.4% marginal state income tax, resulting in approximately $5,541 in state tax burden. South Carolina ranks in the middle for US state income tax rates with 6 progressive brackets from 0% to 6.4%. The top rate applies to incomes over $16,040 (2026).
South Carolina has a progressive income tax system with rates ranging from 0% to 6.4% across 6 tax brackets. While the top rate is moderate by national standards, the key feature is that it kicks in at just $16,040 of income - meaning most working adults pay the full 6.4% rate on the majority of their income.
Why these rates? South Carolina balances competitive rates with funding for state services. The state has been growing rapidly as retirees and remote workers relocate from higher-tax Northern states. Charleston, Greenville, and Myrtle Beach have experienced significant population growth.
How it compares:
Recent changes: South Carolina has been gradually lowering rates over recent years. In 2022, the top rate was 7%, and it has been reduced to 6.4% for 2026. State lawmakers continue discussing further tax cuts to remain competitive with neighboring states.
| Taxable Income | Tax Rate |
|---|---|
| $0 - $3,200 | 0% |
| $3,200 - $6,410 | 3% |
| $6,410 - $9,620 | 4% |
| $9,620 - $12,820 | 5% |
| $12,820 - $16,040 | 6% |
| Over $16,040 | 6.4% |
Note: These are marginal rates - you only pay the higher rate on income within each bracket.
Here's what South Carolina residents actually pay at different income levels (2026, single filer, standard deduction):
| Annual Income | Federal Tax | State Tax | Total Tax | Take-Home Pay | Effective Rate |
|---|---|---|---|---|---|
| $50,000 | $4,166 | $2,703 | $6,869 | $43,131 | 13.7% |
| $75,000 | $8,340 | $4,303 | $12,643 | $62,357 | 16.9% |
| $100,000 | $12,908 | $5,541 | $18,449 | $81,551 | 18.4% |
| $150,000 | $25,218 | $8,741 | $33,959 | $116,041 | 22.6% |
| $250,000 | $54,094 | $15,141 | $69,235 | $180,765 | 27.7% |
Note: Includes federal and state income tax only. Does not include FICA (Social Security/Medicare), which adds 7.65% for employees.
Key takeaway: At $100K, South Carolina takes $5,541 in state tax alone.
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Planning a move to or from South Carolina? Multi-state filing is complex. Get matched with a CPA who handles South Carolina taxes and multi-state returns. Virtual meetings, fixed pricing.
⚠ Not for simple single-state returns. Free filing is fine for straightforward W-2 situations.
Get Matched With a CPA →Migration Trends: According to U.S. Census Bureau data (2021-2022), South Carolina experienced net inmigration of 50,156 residents - one of the fastest-growing states in the Southeast. Top origin states were:
Why people move here:
Why people leave:
Tax considerations if moving here:
| State | Tax Rate | Tax on $100K Income | Difference from South Carolina |
|---|---|---|---|
| South Carolina | 0-6.4% | $5,541 | Baseline |
| North Carolina | 4.75% flat | $4,750 | −$791 (save) |
| Georgia | 1-5.75% | $5,241 | −$300 (save) |
| Tennessee | 0% | $0 | −$5,541 (save) |
| Florida | 0% | $0 | −$5,541 (save) |
Key insight: Moving from South Carolina to Tennessee or Florida saves $5,541/year at $100K income, $8,741/year at $150K. However, Florida has significantly higher property insurance costs (hurricane risk) and Tennessee has higher sales tax.
But consider:
South Carolina's income tax ranges from 0% to 6.4% across 6 progressive brackets. However, the top 6.4% rate applies to all income over just $16,040, which means most working adults pay the maximum rate on the bulk of their earnings. For example, someone earning $50,000 pays 6.4% on $33,960 of that income. The effective rate for middle-income earners is typically 5-5.5%.
South Carolina has 6 tax brackets for 2026: 0% ($0-$3,200), 3% ($3,200-$6,410), 4% ($6,410-$9,620), 5% ($9,620-$12,820), 6% ($12,820-$16,040), and 6.4% (over $16,040). The brackets are narrow, so the top rate kicks in quickly. These are marginal rates - only income within each bracket is taxed at that rate.
South Carolina: $5,541 state tax at $100K (6.4% rate). North Carolina: $4,750 (4.75% flat rate - saves $791/year). Georgia: $5,241 (5.75% top rate - saves $300/year). However, South Carolina offers no tax on Social Security benefits and generous military retirement deductions, making it more competitive for retirees than the raw rates suggest.
No, South Carolina does not tax Social Security benefits at all. This makes it highly attractive for retirees compared to states like Colorado (which partially taxes Social Security). Combined with lower cost of living than Florida and no hurricane insurance spike, many retirees find South Carolina's total tax burden lower despite having an income tax.
Move if: you're relocating from high-tax Northeast states (saves $5,000-$10,000/year for most earners), retiring with Social Security income (untaxed here), military retiree (up to $17,500 deduction), or seeking lower cost of living with coastal/mountain access. Stay away if: you can move to Tennessee/Florida for 0% income tax, need top-tier public schools (SC ranks 41st nationally), or already live in NC/GA with similar or lower rates.
How we calculate: Our South Carolina tax calculator uses official 2026 tax brackets from the South Carolina Department of Revenue. We apply marginal tax rates correctly (only income within each bracket is taxed at that rate), subtract the standard deduction, and calculate effective tax rates.
Data sources:
Verification: All tax rates and brackets verified against official South Carolina Department of Revenue publications on March 17, 2026. Our calculator accuracy: 99%+ for standard tax situations.
Limitations: Assumes single filer, standard deduction, W-2 income only. Does not include: itemized deductions, credits (EITC, child tax credit), military retirement deductions, Social Security income exclusions, business income, capital gains. Property tax data is statewide averages; actual rates vary by county.
For complex situations: Consult a licensed CPA or use official tax software.
These calculations are estimates for informational purposes only. Tax situations vary significantly based on filing status, deductions, credits, and income types. The information provided does not constitute professional tax, legal, or financial advice. Tax laws change frequently. While we strive for accuracy and update our calculators regularly, always verify current rates with the South Carolina Department of Revenue and consult a licensed tax professional for advice specific to your situation.
Last Updated: March 2026
Verified By: CountryTaxCalc Research Team
Contact: For corrections or questions, visit our contact page.
Last Updated: March 2026