South Carolina's top rate of 6% arrives at $18,230 of taxable income, so for most workers it functions as a flat tax with a generous zero bracket underneath. The rate is also scheduled to move partway through 2026.
| Gross pay | — |
| Federal income tax | — |
| Social Security6.2% up to $184,500 | — |
| Medicare1.45%, no cap | — |
| State income tax | — |
| 401(k) contribution | — |
| Health and HSA | — |
Useful if you are comparing a job that pays monthly against one that pays every two weeks, or working out what a raise is worth per paycheck.
| Pay schedule | Gross | Take-home |
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South Carolina's 2026 budget temporarily reduced the top marginal rate from 6.2% to 6% for the period running from July 2025 to the end of June 2026. Absent further legislation, the rate reverts to 6.2% on 1 July 2026.
That is an unusual arrangement — most states change rates at a calendar year boundary — and it means a single tax year can span two different top rates. This calculator uses 6%, the rate in effect at the start of 2026. If the reversion goes ahead, your actual annual liability will land slightly above the figure shown, and withholding tables will change partway through the year.
Check the current position before filing rather than assuming either rate applies to the whole year.
South Carolina taxes nothing on the first $3,640 of taxable income, then 3% up to $18,230, then the top rate above that. Combined with a standard deduction of $8,350 for a single filer, that means roughly the first $12,000 of income escapes tax entirely.
Above $18,230 there is no further progression. A worker earning $45,000 and one earning $450,000 face the same marginal rate, which makes South Carolina considerably flatter in practice than its three-bracket structure suggests.
South Carolina allows $4,930 per dependent, which is among the most generous in the country and is not means-tested in the way many states' equivalents are.
For a family with three children that removes nearly $15,000 from taxable income — worth close to $900 in reduced tax at the top rate. It is the single largest reason South Carolina lands more favourably for families than its 6% rate implies.
South Carolina exempts military retirement income in full, with no age or amount restriction. Given the concentration of military installations in the state and the number of retirees who settle near them, this is a significant and deliberate policy.
Social Security is exempt outright, and a separate retirement income deduction applies to other pension and retirement account income, with a larger amount available from 65. Against Georgia and North Carolina, the two states people most often weigh South Carolina against, it competes mainly on these retirement provisions rather than on its working-age rates.
No South Carolina county or municipality levies an income tax.
6% for the period ending 30 June 2026, reverting to 6.2% on 1 July 2026 absent further legislation. A single tax year can therefore span both rates.
At $18,230 of taxable income. Above that there is no further progression, so it behaves as a flat tax for most workers.
No. Military retirement income is fully exempt, with no age or amount limit.
$4,930 per dependent, among the largest in the country.