StateTax
50 states2026 federal brackets100% calculated locallycompletely free
Open Calculator

South Carolina Income Tax Guide

1.99% and 5.21% ratesH.4216 replaces the prior brackets beginning with tax year 2026.
$15,000 single SCIADThe new deduction is $30,000 joint and $22,500 head of household before income-based reductions.
Deduction can be reducedThe South Carolina Income Adjusted Deduction phases down based on income.
Official SourcesSouth Carolina H.4216South Carolina income tax2026 withholdingIRS
South Carolina H.4216South Carolina income tax2026 withholdingIRS
Calculate for South Carolina

How South Carolina taxes work

Federal AGI starts the estimateThe calculator subtracts the full regular SCIAD amount from supported income.
The new two-rate structure is modeledThe first $30,000 of South Carolina taxable income is taxed at 1.99%; income above it is taxed at 5.21%.
Status deductions are includedSingle/separate uses $15,000, head uses $22,500, and joint uses $30,000.
SCIAD reductions are excludedBecause the full phase-down formula needs return-specific income, higher-income estimates may understate tax.
The capped EITC and other credits are excludedEligibility and federal-credit data are beyond the current state calculation.

Common South Carolina tax questions

Is South Carolina's top rate still 6%?No. H.4216 sets a 5.21% upper rate beginning with tax year 2026.
How is income below $30,000 taxed?South Carolina taxable income in that band uses 1.99%.
Is the new SCIAD included?Yes, at its full basic status amount before any income-based reduction.
Is the SCIAD phase-down modeled?No. That is a stated limitation for higher-income users.
Is the dependent exemption still separate?The 2026 reform changes the starting point and deduction structure; this estimate does not add a separate dependent amount.
Is this SC1040?No. It is a planning estimate without every adjustment or credit.