South Carolina Income Tax Calculator 2026
Calculate your combined federal and South Carolina state income tax for 2026. See your federal brackets, South Carolina tax, effective rate, and take-home pay — all calculated privately in your browser.
How the South Carolina Income Tax Calculator Works
The South Carolina income tax calculator estimates your 2026 federal income tax and South Carolina state income tax from your annual income and filing status. Under H.4216, South Carolina taxable income starts from federal AGI minus the SC Income Adjusted Deduction, then two rates apply, so the state figure is calculated separately from the federal one. Everything runs privately in your browser.
South Carolina Income Tax Rates for 2026
H.4216 (signed March 30, 2026) sets two rates for tax year 2026, down from a 6% top rate in 2025:
- 1.99% on South Carolina taxable income up to $30,000
- 5.21% on South Carolina taxable income above $30,000
The same two rates apply to every filing status. Combined with federal rates of 10% to 37%, the highest combined marginal rate is 42.21%.
The SC Income Adjusted Deduction and a Worked Example
Instead of the federal standard deduction, South Carolina now allows the SC Income Adjusted Deduction (SCIAD): $15,000 single, $22,500 head of household and $30,000 married filing jointly, phased out as federal AGI rises — for single filers, from $40,000 to $95,000. A single filer earning $60,000 gets a $9,550 SCIAD, leaving $50,450 of SC taxable income and about $1,662 of South Carolina tax (about 2.8% effective). At $100,000 the deduction is fully phased out and the tax is about $4,244.
Tips to Lower Your South Carolina Tax
Pre-tax retirement contributions such as a traditional 401(k) reduce federal AGI, the starting point for South Carolina tax. The 2026 401(k) limit is $24,500 ($32,500 with catch-up for age 50+). Retirees may also claim the SC retirement income deduction, and qualifying military retirement pay is exempt; this calculator does not include those or any dependent deductions. H.4216 also lets the top rate fall further in later years if revenue growth triggers it, so check the SC Department of Revenue each year.
Tips for Getting Accurate Results
For the most accurate results, use up-to-date numbers from official sources. Double-check your inputs before calculating — small errors in the starting values can lead to significantly different outputs. If you are comparing scenarios, keep all variables the same except the one you are testing. Save or screenshot your results for future reference. This calculator uses standard formulas and is designed to give you a reliable quick estimate, though professional advice may be needed for complex situations.
Last updated 2026-10-06. Source: South Carolina H.4216 (2026) and SC Department of Revenue.
Frequently Asked Questions
What is South Carolina’s top income tax rate?
South Carolina’s top income tax rate is 5.21% for 2026 under H.4216, down from 6% in 2025. The first $30,000 of SC taxable income is taxed at 1.99% and only the amount above $30,000 at 5.21%.
How does South Carolina’s income tax work in 2026?
South Carolina taxable income starts from federal AGI. The federal standard deduction is replaced by the SC Income Adjusted Deduction (SCIAD): $15,000 single, $22,500 head of household, $30,000 married filing jointly, phased out as AGI rises (from $40,000 to $95,000 for single filers). The result is taxed at 1.99% up to $30,000 and 5.21% above.
How much South Carolina tax will I pay on $60,000?
A single filer with $60,000 of wages gets a $9,550 SCIAD, leaving $50,450 of SC taxable income and about $1,662 of South Carolina income tax for 2026, an effective state rate of about 2.8%. Federal tax is calculated separately.
Does South Carolina use the federal standard deduction?
Not from 2026. Under H.4216 South Carolina starts from federal AGI and applies its own SC Income Adjusted Deduction instead of the federal standard or itemized deduction. This calculator uses the SCIAD and ignores dependent and retirement-income deductions.
How can I lower my South Carolina state income tax?
Traditional 401(k) and other pre-tax payroll contributions reduce federal AGI, which lowers South Carolina taxable income and can also preserve more of the SC Income Adjusted Deduction. Retirees can claim the SC retirement income deduction of up to $10,000 (under 65) or $15,000 (65 and older).