How many tax brackets does South Carolina have in 2026?

South Carolina simplified its income tax to just 3 brackets in recent years: 0% on the first $3,460, 3% from $3,461 to $17,330, and 6.2% on income above $17,330. All filing statuses use the same brackets. SC follows the federal standard deduction ($15,750 single, $31,500 MFJ, $23,500 HoH).

Is South Carolina still cutting its top income tax rate?

Yes. SC is on a multi-year rate reduction path. The top rate was 7% before 2022, dropped to 6.5% in 2022, 6.4% in 2023, 6.3% in 2024, and is now 6.2% for 2025-2026. Further reductions are expected as state revenue triggers are met, with an eventual target below 6%.

Does South Carolina have local income taxes?

No. South Carolina has no county or city income taxes anywhere in the state. Your only income taxes are federal and SC state. This is simpler than states like New York (NYC tax), Ohio (municipal taxes), or Maryland (county taxes) where local rates add another layer.

How does South Carolina tax compare to North Carolina and Georgia?

SC's top rate of 6.2% is higher than North Carolina's flat 4.5% but comparable to Georgia's top rate of 5.39%. However, SC's generous 0% bracket on the first $3,460 and the federal standard deduction conformity mean effective rates are competitive. On an $80K salary (single), SC state tax is roughly $3,325 vs NC's ~$2,903 and GA's ~$3,600.

South Carolina Paycheck Calculator 2026

Simplified to 3 brackets: 0% up to $3,460, then 3%, then 6.2%. Top rate declining annually.

Calculate your South Carolina take-home pay after all taxes

Gross annual salary

Pay frequency

Filing status

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South Carolina simplified its tax code to just 3 brackets with a top rate of 6.2% (down from 7% in 2021). No local income taxes anywhere in the state. Your effective SC rate on an $80K salary is about 4.2%.

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How to Use This Calculator

Tab "Take-Home Pay"

Enter your gross annual salary, pay frequency, and filing status. The calculator applies 2026 federal income tax brackets, South Carolina state income tax brackets (0%–6.2%), and FICA taxes (Social Security 6.2% up to $184,500, Medicare 1.45%, and the 0.9% Additional Medicare Tax above $200K). Expand "More options" to add pre-tax 401(k) contributions and health insurance premiums. The result shows your net take-home per paycheck plus a full annual summary.

Tab "Tax Breakdown"

This tab shows a visual pie chart of where every dollar of your salary goes: federal tax, SC state tax, Social Security, Medicare, and take-home pay. It calculates how many cents of each dollar you actually keep and your combined effective tax rate. South Carolina has no SDI or other state-level payroll taxes beyond income tax.

Tab "Compare Filing Status"

See your take-home pay calculated side-by-side as Single, Married Filing Jointly, and Head of Household. The comparison table shows federal tax, SC state tax, FICA, and net take-home for each status. The best option is highlighted in green so you can instantly see which filing status saves you the most money.

The Formulas

Federal Income Tax (2026 brackets):
Taxable income = Gross salary − Pre-tax deductions − Standard deduction
Single: $15,750 · MFJ: $31,500 · HoH: $23,500
Tax = Sum of (taxable income in each bracket × bracket rate)
Brackets: 10%, 12%, 22%, 24%, 32%, 35%, 37%

South Carolina State Income Tax (2026):
SC taxable income = Gross − Pre-tax deductions − Standard deduction (follows federal)
Single: $15,750 · MFJ: $31,500 · HoH: $23,500
Tax = Sum of (SC taxable in each bracket × rate)
Bracket 1: $0–$3,460 at 0% (tax-free)
Bracket 2: $3,461–$17,330 at 3%
Bracket 3: $17,331+ at 6.2%
Same brackets apply to all filing statuses

FICA Taxes:
Social Security = 6.2% × min(Gross salary, $184,500)
Medicare = 1.45% × Gross salary
Additional Medicare = 0.9% × max(0, Gross − $200,000)

Take-Home Pay:
Net = Gross − Federal tax − SC tax − SS − Medicare − Pre-tax deductions
Per paycheck = Net ÷ Number of pay periods

South Carolina conforms to the federal standard deduction, meaning you get the same deduction for both federal and state returns. SC has no additional state-level payroll taxes like SDI or transit taxes. The state also has no local income taxes in any county or city.

Example

$80,000 Salary — Single, Biweekly, No 401(k)

Gross annual salary$80,000

Federal standard deduction$15,750

Federal taxable income$64,250

Federal income tax$9,049

SC standard deduction$15,750

SC taxable income$64,250

SC state income tax$3,325

Social Security (6.2%)$4,960

Medicare (1.45%)$1,160

Total deductions$18,494

Annual take-home$61,506

Biweekly paycheck$2,366

On an $80,000 salary in South Carolina, you keep about 76.9 cents of every dollar. Your combined effective tax rate is 23.1%. South Carolina's effective state rate is only about 4.2% despite the 6.2% top marginal rate, thanks to the 0% bracket and federal standard deduction conformity. Compared to California, you save over $4,000/year in state taxes alone.

Frequently Asked Questions

What is South Carolina's effective state tax rate on a typical salary?▼

Despite a top marginal rate of 6.2%, most SC workers pay a much lower effective rate. On an $80,000 salary (single), the effective SC state tax rate is approximately 4.2%. This is because the first $3,460 of taxable income is tax-free, the next $13,870 is taxed at only 3%, and SC follows the federal standard deduction of $15,750 which significantly reduces your taxable base. Higher earners see their effective rate approach but never reach the 6.2% marginal rate.

Why is South Carolina reducing its top income tax rate?▼

South Carolina passed tax reform legislation that put the state on a gradual rate reduction path. The top rate has fallen from 7% (pre-2022) to 6.5% (2022), 6.4% (2023), 6.3% (2024), and 6.2% (2025-2026). Future reductions are tied to revenue triggers, meaning the rate drops further when state tax collections exceed certain thresholds. The state aims to become more competitive with neighbors like North Carolina (flat 4.5%) and attract residents and businesses from higher-tax states.

Does South Carolina tax retirement income?▼

South Carolina offers generous retirement income exclusions. Residents age 65+ can deduct up to $15,000 of retirement income from their SC taxable income. Social Security benefits are fully exempt from SC state tax. Military retirement pay is also fully deductible. These exemptions, combined with no local income taxes and moderate property taxes, make SC a popular retirement destination.

How does South Carolina compare to neighboring states for taxes?▼

SC's 6.2% top rate is higher than North Carolina's flat 4.5% and Tennessee's 0% (no income tax). However, SC is comparable to Georgia (5.39% top rate) and lower than the national average. On an $80K single salary: SC state tax is ~$3,325, NC is ~$2,903, GA is ~$3,600, and TN is $0. When you factor in property taxes, sales taxes, and cost of living, SC is competitive overall. The ongoing rate reductions will narrow the gap with NC further.

Are there any local income taxes in South Carolina?▼

No. South Carolina has no county, city, or municipal income taxes anywhere in the state. Whether you live in Charleston, Greenville, Columbia, or Myrtle Beach, your income tax obligation is the same: federal tax plus SC state tax. This is simpler than states like New York (NYC residents pay additional city tax), Ohio (many cities levy municipal income taxes), or Maryland (county income tax surcharges). The only local tax variation in SC is sales tax, which counties can supplement by up to 3%.

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