Filing and paying South Carolina income tax
- 2025 return
- Form SC1040. The Department of Revenue extended the deadline for all 2025 returns to October 15, 2026.
- 2026 return
- The first return under H. 4216, due April 15, 2027.
- Withholding
- South Carolina uses its own SC W-4.
To see how South Carolina sits against every other state on top rate, bracket count and standard deduction, see state income tax rates for 2026 — all 51 jurisdictions in one sortable table.
How South Carolina Income Tax Compares to Neighboring States
Total income tax (federal + state) on a $100,000 annual salary in 2026, single filer using the standard deduction:
| State | State Tax | Total Income Tax | vs. South Carolina |
|---|---|---|---|
| South Carolina (here) | $4,244 | $17,414 | — |
| North Carolina | $3,481 | $16,651 | -$763 |
| Georgia | $4,242 | $17,412 | -$3 |
A negative "vs." figure means that state collects less total income tax than South Carolina. Federal portion is identical across states; only state tax varies.
Frequently Asked Questions
What is the South Carolina state income tax rate for 2026?
South Carolina state income tax for 2026 ranges from 1.99% on the lowest bracket to 5.21% on income above $30,000 (single filer). The top rate starts low enough that most full-time earners pay it on part of their income.
How much income tax will I pay in South Carolina on a $100,000 salary?
For a single filer earning $100,000 in South Carolina in 2026, expect approximately $13,170 in federal income tax and $4,244 in South Carolina state income tax — for a total income tax of about $17,414, an effective rate of 17.4%. This excludes FICA (Social Security and Medicare), which adds roughly 7.65% on top.
What is South Carolina's income tax rate for 2026?
1.99% on taxable income under $30,000 and 5.21% above, under H. 4216. The top rate was 6% for 2025.
What is the South Carolina Income Adjusted Deduction?
The state deduction that replaced the federal standard deduction from 2026: $15,000 single, $22,500 head of household, $30,000 joint, reduced as AGI rises and gone at $95,000 single or $190,000 joint.
When are 2025 South Carolina returns due?
October 15, 2026. The Department of Revenue granted every taxpayer an automatic extension.
Does South Carolina tax Social Security?
No. Social Security and railroad retirement are not taxed.
For the preferential federal rates on long-term gains, see the Capital Gains Tax Calculator. For the federal brackets, standard deduction, and Social Security wage base that sit underneath this state calculation, see 2026 Tax Calculators.