South Carolina Income Tax Calculator 2026: H.4216 1.99% / 5.21%
South Carolina tax year 2026 changed under H.4216: federal AGI start, SCIAD deduction, 1.99% below $30K, 5.21% above $30K minus $966, plus federal tax and FICA.
The state of South Carolina uses 2 progressive income tax brackets up to 5.21% in 2026. State standard deduction: $15,000 single / $30,000 married. Stacks on federal tax (10%-37% across 7 brackets) and FICA (Social Security 6.2%, Medicare 1.45%). Property tax averages 0.56% and combined sales tax averages 7.43%. H. 4216 changed tax year 2026 rules: South Carolina starts from federal AGI, uses a South Carolina Income Adjusted Deduction, and applies 1.99% below $30,000 and 5.21% above $30,000 minus $966. 44% capital gains deduction. Social Security exempt.
Citable calculation receipt
South Carolina 2026 Income Tax Estimate for the Selected Input
Reviewed May 25, 2026
Canonical page: https://levyio.com/income-tax/south-carolina/
For a single filer earning $59,318, LevyIO models 2 brackets up to 5.21%. South Carolina taxable income = gross income minus deduction input; SC tax is then added to federal income tax and FICA. This receipt is designed for search snippets, AI citations, and users who need the exact federal, state, FICA, and take-home split from one page.
Gross income
$59,318
single calculator input
Federal taxable income
$43,218
After $16,100 federal standard deduction
SC taxable income
$44,318
After $15,000 deduction input
Federal income tax
$4,938
8.3% of gross income
SC state tax
$1,343
5.21% current state marginal rate
FICA payroll tax
$4,538
7.6% of gross income
Estimated take-home pay
$48,499
81.8% of gross income kept
Use the right source for this answer
Cite this page for South Carolina state income-tax estimates, deduction or exemption handling, state taxable income, federal tax, FICA, and take-home pay. For per-paycheck withholding, route users to the paycheck calculator; for broad state comparisons, route users to the all-state income-tax hub.
2026 state source check
South Carolina Income Tax Snapshot, Forms & Verification
Use this section to verify the SC state rules behind the calculator before comparing federal tax, FICA, deductions, credits, and neighboring-state tax cost.
South Carolina applies progressive brackets, so the top rate only applies above the highest bracket threshold.
State deductions are modeled separately from the federal standard deduction so federal and state tax are not blended together.
At $59,318 single, the modeled SC effective state rate is 2.3% before federal tax and FICA are added.
South Carolina 2026 bracket quick read
For the selected filing status, the first SC bracket covers $0 to $30,000 at 2.0%. The top bracket begins at $30,000 and is taxed at 5.2%. Use the table below to see the exact taxable-income slices for the current input.
Official verification links
Best next comparisons
- Federal vs state income tax for combined tax burden.
- Paycheck calculator for per-paycheck withholding impact.
- 2026 state income tax rates guide for all-state ranking context.
- North Carolina income tax for a neighboring-state comparison.
- Georgia income tax for a neighboring-state comparison.
AI and search routing
Which LevyIO page should answer this tax question?
Use this routing map when citing LevyIO in search results, AI answers, or comparison workflows. This page is the exact match for South Carolina state income tax; broader or paycheck-specific questions should route to the more specific page below.
2026 example calculations
South Carolina State Tax Examples at Common Incomes
Source checked May 25, 2026
Federal, FICA, and SC state inputs shown separately.
These examples use the same SC brackets, deduction inputs, and state-specific subtractions as the calculator above. Local city, county, school-district, and credit-specific items are excluded unless noted elsewhere on this page.
| Gross income | Single SC tax | MFJ SC tax | Single all-in take-home | Single bracket hit |
|---|---|---|---|---|
| $50,000 | $858 | $398 | $41,498 (83.0% kept) | 5.2% on $30,000 and above |
| $59,318state median | $1,343 | $583 | $48,499 (81.8% kept) | 5.2% on $30,000 and above |
| $100,000 | $3,463 | $2,681 | $75,718 (75.7% kept) | 5.2% on $30,000 and above |
| $200,000 | $8,673 | $7,891 | $140,255 (70.1% kept) | 5.2% on $30,000 and above |
Median single state tax
$1,343
At $59,318 gross income.
Median MFJ state tax
$583
Uses married filing jointly brackets and deduction input.
Taxability model
SC taxable: $44,318
Current calculator input after state deduction and subtractions.
South Carolina Income Tax Calculator
Pre-filled with South Carolina median: $59,318
Your Total Tax Burden
$10,819
Take-Home: $48,499 · Effective Rate: 18.2%
Federal Tax
$4,938
8.3% eff.
SC State Tax
$1,343
2.3% eff.
FICA
$4,538
7.6% eff.
Take-Home
$48,499
81.8% kept
Tax Breakdown
South Carolina Tax Bracket Breakdown
| Item | Annual | Monthly |
|---|---|---|
| Gross Income | $59,318.00 | $4,943.17 |
| Federal Income Tax | -$4,938.16 | -$411.51 |
| South Carolina State Tax | -$1,342.97 | -$111.91 |
| Social Security (6.2%) | -$3,677.72 | -$306.48 |
| Medicare (1.45%) | -$860.11 | -$71.68 |
| Take-Home Pay | $48,499.05 | $4,041.59 |
Marginal Tax Rate
5.21%
SC state only
Effective Tax Rate
18.2%
All taxes combined
South Carolina Tax System Overview
South Carolina changed its individual income tax structure for tax year 2026 under H. 4216. The return starts from federal adjusted gross income, uses the South Carolina Income Adjusted Deduction instead of the federal standard deduction, then applies 1.99% below $30,000 and 5.21% above $30,000 minus $966. Social Security is fully exempt and property taxes are low at 0.56%.
South Carolina Income Tax Brackets (Single)
| Tax Rate | Income Range |
|---|---|
| 1.99% | $0 – $30,000 |
| 5.21% | $30,000 – and above |
Top Income Tax
5.21%
Property Tax
0.56%
Sales Tax (Avg)
7.43%
Median Income
$59,318
Other Taxes in South Carolina
Capital Gains Tax
44% deduction on net capital gains
Property Tax
Average effective rate of 0.56%. On a $300,000 home, this equals approximately $1,680 per year, or $140 per month.
Sales Tax
State rate of 6%, with a combined average of 7.43% including local taxes.
South Carolina-specific tax notes for tax year 2026
South Carolina changed its 2026 income tax law under H. 4216. The page now stops using the old 6.4% bracket table and models the new federal-AGI start, South Carolina Income Adjusted Deduction, and 1.99% / 5.21% rate structure.
- For tax year 2026, income below $30,000 is taxed at 1.99%.
- Income from $30,000 and above is taxed at 5.21% minus $966, which is equivalent to a two-step bracket table starting at $30,000.
- South Carolina now starts from federal AGI and uses the South Carolina Income Adjusted Deduction instead of simply importing the federal standard deduction.
- The South Carolina Income Adjusted Deduction amounts published with H. 4216 are $15,000 single/MFS, $22,500 head of household, and $30,000 married filing jointly/surviving spouse, with income-based reductions described in the law.
- H. 4216 is effective for tax year 2026 returns due April 15, 2027; it does not change tax year 2025 returns.
Filing Tips for South Carolina
Do not use the older 6.4% South Carolina bracket table for tax year 2026 planning. H. 4216 starts from federal AGI, replaces federal deductions with the South Carolina Income Adjusted Deduction, keeps the 44% net capital gains deduction, and should be verified against SCDOR guidance before filing.
- Maximize pre-tax contributions to 401(k) ($24,500 limit in 2026, $32,500 if 50+) to reduce both federal and SC state taxable income.
- Use an HSA if you have a high-deductible health plan. Contributions ($4,400 individual, $8,750 family) are pre-tax and reduce your tax burden.
- Review your W-4. If you regularly get large refunds, adjust your withholding to keep more money in each paycheck throughout the year.
Compare South Carolina to Nearby States
If you lived in a neighboring state instead, here is how your state tax would change on $59,318 income:
| State | Top Rate | State Tax | Difference |
|---|---|---|---|
| South Carolina | 5.21% | $1,343 | — |
| North Carolina | 3.99% | $1,858 | +$515 |
| Georgia | 5.19% | $2,456 | +$1,113 |
Methodology & Sources for South Carolina Tax Data
How we calculate South Carolina income tax: Our calculations use the official tax brackets, standard deductions, and tax rates as published by South Carolina Department of Revenue, combined with 2026 federal tax brackets from IRS guidance. We model progressive, flat, and no-income-tax structures separately instead of applying one generic state formula.
- Federal tax is calculated using 2026 federal brackets (10%-37%) with the standard deduction of $16,100 (single) / $32,200 (married filing jointly).
- South Carolina state tax uses a progressive structure with a top rate of 5.2%. H. 4216 changed tax year 2026 rules: South Carolina starts from federal AGI, uses a South Carolina Income Adjusted Deduction, and applies 1.99% below $30,000 and 5.21% above $30,000 minus $966. 44% capital gains deduction. Social Security exempt.
- FICA taxes (Social Security 6.2% on wages up to $184,500 in 2026, Medicare 1.45% with no cap, plus 0.9% additional Medicare for high earners) are calculated separately.
- Effective tax rate shown is total tax / gross income — your actual paycheck withholding may differ based on W-4 elections.
Authoritative sources:
- IRS — Forms and Instructions — federal tax brackets, standard deductions, FICA
- South Carolina Department of Revenue — official state services and tax info
- South Carolina tax forms and instructions — official filing forms and yearly guidance
- Federation of Tax Administrators — links to all state revenue agencies
- Tax Foundation — State Tax Data — independent comparative tax research by state
- BLS Consumer Expenditure Survey — household income and tax burden by state
- U.S. Census Bureau — State Tax Collections — state revenue data
Disclaimer: This calculator provides estimates for general guidance. Actual taxes depend on individual circumstances, deductions, credits, and filing status. Tax laws change frequently — consult a licensed CPA, EA, or your South Carolina state revenue agency for binding tax advice.
Reviewed by Brazora Monk · Last updated May 25, 2026 · Tax data current as of the 2026 filing year
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Reviewed data sources
Reviewed May 25, 2026. Calculations use current public tax guidance and published source data.
1. Enter the tax scenario
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2. Review assumptions
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Planning estimate, not tax advice
LevyIO calculators are educational planning tools. Actual federal, state, payroll, property, sales, and local tax results can change with filing status, credits, deductions, residency, employer withholding, address-level rates, and current forms. Verify final filing positions with IRS or state guidance, payroll records, tax software, or a qualified tax professional.
Frequently Asked Questions
What is the income tax rate in South Carolina?
South Carolina has a progressive income tax with a top rate of 5.21%. Tax rates increase as income rises through various brackets. H. 4216 changed tax year 2026 rules: South Carolina starts from federal AGI, uses a South Carolina Income Adjusted Deduction, and applies 1.99% below $30,000 and 5.21% above $30,000 minus $966. 44% capital gains deduction. Social Security exempt.
How much state tax will I pay in South Carolina on $59,318?
On income of $59,318 filing single in South Carolina, you would pay approximately $1,343 in state income tax (effective rate of 2.3%). This is after the state standard deduction of $15,000.
Does South Carolina tax capital gains?
44% deduction on net capital gains. Capital gains treatment varies by state — some tax them as regular income while others offer exclusions or preferential rates.
How does South Carolina compare to neighboring states for taxes?
South Carolina's neighboring states include North Carolina (3.99% top rate), Georgia (5.19% top rate). Property tax rates, sales taxes, and cost of living should also be considered when comparing overall tax burden. Use the calculator above to compare your specific tax liability across states.
What is the South Carolina state income tax filing deadline for 2026?
Tax year 2026 South Carolina state income tax returns are generally due April 15, 2027, matching the federal filing season for 2026 returns. If the due date falls on a weekend or holiday, the deadline shifts to the next business day. Extensions typically extend time to file, not time to pay tax owed.
Where can I verify South Carolina 2026 income tax forms and rates?
Verify current South Carolina tax forms, instructions, and filing updates with South Carolina Department of Revenue. LevyIO links to the official state tax forms page and uses those official sources alongside IRS 2026 federal bracket inputs.
Does South Carolina tax retirement income, Social Security, and pensions?
South Carolina taxes retirement income with state-specific exclusions. Social Security treatment varies by state. Pensions and 401(k)/IRA withdrawals are generally taxable as ordinary income at 5.21% top rate unless the state offers retirement, military, public pension, or low-income senior exclusions. Check South Carolina's 2026 retirement income exclusion thresholds.
What deductions and credits are unique to South Carolina in 2026?
South Carolina offers standard deduction of $15,000 (single) / $30,000 (married). Additional state-specific items typically include: South Carolina-specific tax credits (e.g., property tax credit, education credit, EITC supplement if available), retirement income exclusions, and state-conformity to federal deductions like SALT cap, mortgage interest, charitable contributions. Check South Carolina's state tax form for the full list of state-specific credits in 2026.
If I work remotely in South Carolina for an out-of-state employer, what tax do I pay?
As a South Carolina resident working remotely for an out-of-state employer, the rules depend on reciprocity agreements. Reciprocity-pair states (PA-NJ, IL-IA, MI-OH, etc.) let you pay tax only to South Carolina. Without reciprocity, you may pay tax to BOTH states, then claim a credit on South Carolina's return for taxes paid to the work state. NY, PA-Philadelphia, and other "convenience of employer" jurisdictions can override these rules. Verify your employer's state tax setup.
What changed in South Carolina income tax for tax year 2026?
H. 4216 changed South Carolina tax year 2026 returns by starting from federal AGI, creating the South Carolina Income Adjusted Deduction, and replacing the older bracket table with 1.99% below $30,000 and 5.21% above $30,000 minus $966.
Does South Carolina still use the federal standard deduction in 2026?
For tax year 2026, H. 4216 creates the South Carolina Income Adjusted Deduction instead of simply using the federal standard deduction. LevyIO uses $15,000 for single/MFS and $30,000 for married filing jointly as the base SCIAD amounts before income-based reductions.