Tax Bracket Calculator for South Carolina (SC) — Free Calculator

South Carolina Tax Brackets (2026)

South Carolina uses a graduated income tax system with a top marginal rate of 6.4%.

South Carolina Bracket Structure

0% on first $3,460; 3% on $3,461–$17,330; 6.4% above $17,330 (2024; reduced from 7% in 2022, with further reductions to 6.0% planned by 2026)

South Carolina simplified from six brackets to three and has been reducing its top rate. The top 6.4% rate applies at a relatively low income threshold. Further reductions are planned. SC is aggressively trying to reduce its top rate to compete with neighboring states like NC (4.5%) and GA (5.49%).

Federal Tax Brackets Still Apply to South Carolina Residents

Regardless of South Carolina's state tax rules, all residents pay federal income tax. Federal brackets for 2024 range from 10% (on income up to $11,600 for single filers) to 37% (on income over $609,350). Your effective federal rate is typically well below the top marginal rate due to the graduated bracket structure.

Effective vs. Marginal Rate in South Carolina

Your marginal rate is the rate on your last dollar of income. Your effective rate is your total tax divided by total income. For South Carolina residents the marginal rate can reach 6.4% but most filers pay a lower effective rate. The median household income in South Carolina is $56,227.

Data: Tax Foundation (2024), IRS Statistics of Income, US Census Bureau ACS 2023. Updated 2024–2025. Figures reflect state averages — consult a licensed CPA for personalized tax advice.

Tax Bracket Calculator for Other States

Frequently Asked Questions

What tax brackets apply to South Carolina residents?

South Carolina has a graduated income tax system. 0% on first $3,460; 3% on $3,461–$17,330; 6.4% above $17,330 (2024; reduced from 7% in 2022, with further reductions to 6.0% planned by 2026). Federal brackets also apply on top of the state tax.

What is the difference between marginal and effective tax rate in South Carolina?

Your marginal rate is the rate on your highest dollar of income. Your effective rate is your total tax burden divided by total income. In South Carolina, even if the top marginal rate is 6.4%, most residents pay a lower effective rate because lower income portions are taxed at lower brackets.

Does South Carolina have different tax brackets for married filers?

Yes, South Carolina typically has different bracket thresholds for single vs. married filing jointly filers. Married joint filers often have brackets approximately twice as wide, reducing the marriage penalty. Check the South Carolina Department of Revenue for current bracket tables.

How does this tax bracket calculator work for South Carolina?

Enter your income and filing status. The calculator applies both federal and South Carolina state tax brackets to show your marginal rate, effective rate, and total estimated tax. South Carolina's graduated rate of up to 6.4% is applied to your state taxable income.