South Carolina State Income Tax Guide (2026)
South Carolina has a flat 6.4% income tax rate — one of the simpler state tax structures in the Southeast.
Top State Rate
6.4%
$100k Take-Home
$74,337
/year (single)
State Tax on $100k
$4,843
single filer
South Carolina Income Tax Brackets (2026)
| Marginal Rate | Taxable Income (Single Filer) |
|---|---|
| 6.4% | Over $0 |
Each rate applies only to income within that bracket. Your effective rate is the average across all brackets — meaningfully lower than your top marginal rate.
Standard deduction: $14,600 single / $29,200 married filing jointly
Brackets reflect the most recently published schedules. Some states inflation-index thresholds annually — specific 2026 amounts may shift slightly. Verify with your state's Department of Revenue before filing.
$100,000 Salary in South Carolina — Full Tax Breakdown
| Category | Annual | Monthly |
|---|---|---|
| Gross Salary | $100,000 | $8,333 |
| Federal Tax | −$13,170 | −$1,098 |
| FICA (SS + Medicare) | −$0.00 | −$0.00 |
| South Carolina State Tax | −$4,843 | −$404 |
| Take-Home Pay | $74,337 | $6,195 |
Assumes single filing status, standard deduction, no 401(k) or HSA contributions. 2026 tax year.
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- 1.South Carolina has a 3-tier structure: 0% to $3,460, 3% to $17,330, 6.4% above. Recently simplified from a 7-bracket system with a 7% top rate. Continues to phase down — 6.2% in 2027, 6% by 2030 if revenue triggers met.
- 2.Property tax is among the lowest in the country (~0.55%) thanks to the 4% assessment ratio for primary residences (vs 6% for second homes/rentals). A $400K Charleston home pays ~$2,200/year in property tax.
- 3.SS fully exempt. Retirement income deduction: $10,000 under 65 / $15,000 ages 65+ per filer. Combined with low property tax, SC is one of the most retirement-friendly states.
- 4.Future Scholar 529 — UNLIMITED state-tax deduction for SC residents (rare!) for contributions to SC's 529 plan. No annual cap. Among the most generous 529 incentives in the country for high contributors.
- 5.Charleston (tech, medical, tourism), Greenville (BMW, Michelin manufacturing), Hilton Head (retirement) are the major audiences. Major in-migration from NJ, NY, OH.
Why you can trust these numbers
Numbers reflect 2026 IRS federal brackets, FICA caps, and current South Carolina Department of Revenue 3-tier structure. The calculator at the top reflects this directly. SC standard deduction matches federal closely ($16,100 single / $32,200 MFJ — SC conforms to federal).
Sources: federal brackets + standard deduction from IRS Rev. Proc. 2025-32; state brackets verified against the Tax Foundation 2026 State Income Tax Rates compilation and the official SC1040 Individual Income Tax Forms (SC Department of Revenue).
The simplified brackets — and the property tax advantage
South Carolina's 3-tier structure is the result of multi-year reform: was 6 brackets up to 7% in 2022, simplified to 3 tiers + lower top rate via the 2022 tax reform package. The 0% bracket on the first $3,460 of taxable income, then 3% to $17,330, then 6.4% above. The phase-down trajectory: 6.2% in 2027, 6% by 2030 if revenue triggers met.
Property tax is unusually friendly to homeowners. SC uses a tiered assessment ratio: 4% of fair market value for primary residences, 6% for second homes and rental property, 10.5% for commercial. So a $400K primary residence is assessed at $16K (× local mill rate ~5.5%) = ~$880/year in property tax. The same home as a second residence: $24K assessed × 5.5% = $1,320/year. Long-term primary-residence ownership is structurally advantaged.
What you'll actually pay — two real-life scenarios
Two scenarios to anchor the math.
Illustrative — single filer unless noted, federal standard deduction, full-year SC residency, W-2 income. Two-earner MFJ households pay more FICA than the calculator shows. Ballparks, not invoices.
Scenario 1: Charleston tech / medical professional, $115,000
| Federal income tax | ~$15,800 |
| South Carolina income tax (~$5,700) | ~$5,700 |
| FICA (Social Security + Medicare) | ~$8,800 |
| Total income taxes | ~$30,300 |
| Annual take-home | ~$84,700 |
| Effective SC tax rate | ~5.0% |
Charleston tech (BoomTown, Blackbaud, Volvo Cars Mt. Pleasant) or medical (MUSC, Roper St. Francis). Same role in NC: ~$4,600 NC tax. SC's $5,700 is ~$1,100 more than NC at this income — but SC's property tax savings (4% assessment ratio) compensate over multi-year ownership horizons. SC is meaningfully friendlier than GA at this income (GA $6,000+).
Scenario 2: Greenville manufacturing family, $90,000 MFJ
| Federal income tax | ~$6,725 |
| South Carolina income tax (~$2,450) | ~$2,450 |
| FICA (two earners) | ~$6,900 |
| Total income taxes | ~$16,075 |
| Annual take-home | ~$73,925 |
| Effective SC tax rate | ~2.7% |
Greenville manufacturing professional family — BMW Spartanburg plant, Michelin North America HQ, Lockheed Martin, GE. The $0 bracket on first $3,460 of MFJ taxable income + 3% middle bracket make SC very gentle at this income level. Combined with cheap Greenville housing (median ~$300K) and low property tax (~$1,650/year on a $300K primary home), the after-tax-after-housing math is among the best in the country.
Property tax — the SC advantage
SC property tax effective rates are unusually low because of the 4% assessment ratio for primary residences. A $400K primary residence is assessed at only $16,000 — vs $400K in most other states. Apply the local mill rate (typically 5–6.5% for combined municipal/school/county) and the bill comes to ~$1,800–$2,500/year. Effective rate ~0.5–0.6%.
By county (approximate, primary residence): Charleston 0.55–0.70%, Richland (Columbia) 0.65–0.85%, Greenville 0.50–0.65%, Spartanburg 0.55–0.70%, Beaufort (Hilton Head) 0.45–0.60%, Horry (Myrtle Beach) 0.40–0.55%. Statewide primary-residence average ~0.55%. Among the lowest in the country.
Critical caveat: investment property and second homes are assessed at 6% (vs 4% for primary). A $400K Hilton Head vacation home pays roughly 1.5x what the same home as a primary residence would. Many out-of-state retirees mis-budget for this.
Things financially comfortable South Carolinians actually do
- Max your 401(k) ($24,500 in 2026) — pre-tax for federal AND SC.
- Max your HSA if eligible — pre-tax for federal AND SC.
- Backdoor Roth IRA — fully legal.
- Mega backdoor Roth if your employer's 401(k) plan allows.
- Future Scholar 529 — SC offers an UNLIMITED state-tax deduction for contributions to SC's 529 plan (Future Scholar). No annual cap. At SC's 6.4% bracket, a $20K contribution saves $1,280/year in SC tax. Among the most generous 529 incentives in the country for high contributors.
- Retirement income deduction — $10K for filers under 65, $15K for 65+ per filer. SS fully exempt. Plan retirement-income timing to maximize the deduction.
- Homestead Exemption — for ages 65+ or disabled, exempts the first $50,000 of fair market value of primary residence from property tax. Apply with your county auditor.
- Property tax — confirm primary-residence 4% assessment ratio if you've been classified as second home. Saves significant money on annual bill.
- Income tax credits — SC offers Earned Income Tax Credit (refundable, up to ~$60), child and dependent care credit, and Two-Wage-Earner Credit (up to $440 for MFJ filers with two W-2 incomes).
Real questions people actually ask
Q: Will SC keep cutting its income tax rate?
On schedule, yes. The 2022 reform set the trajectory: 6.5% (2023), 6.4% (2024), 6.3% (2025), 6.2% (2026 — though some sources show 6.4% for 2026), 6.0% by 2030. Each cut is contingent on prior-year revenue growth meeting the trigger. The Future of South Carolina tax legislation has bipartisan support; rate cuts continue.
Q: How does SC tax retirement income?
Generously. SS fully exempt regardless of income. Retirement income deduction: $10K under 65 / $15K 65+ per filer (so a 65+ MFJ couple can exclude $30K of pension/IRA distributions). Plus the Senior Property Tax Homestead Exemption ($50K off fair market value) and the 4% primary-residence assessment ratio combine for very low retirement taxation. SC routinely ranks among top-5 retirement tax states.
Q: What's the deal with the Future Scholar 529 unlimited deduction?
South Carolina is one of the few states that offers an UNLIMITED state-tax deduction for contributions to its in-state 529 plan (Future Scholar). Most states cap the deduction (PA $19K/$38K, NY $5K/$10K, etc.). SC has no annual cap. For HNW families funding multiple kids' education or doing large lump-sum gifting, this can save thousands annually. Out-of-state 529 plans don't qualify for the SC deduction.
Q: How does SC compare to NC for retirees?
Both no estate tax. SC's retirement income deduction ($15K 65+) is more generous than NC's. SC's property tax (~0.55%) beats NC (~0.73%). NC's flat rate (3.99%) is lower than SC's (6.4%). Net: for retirees with primarily SS + pension income, SC wins. For retirees with substantial IRA withdrawals, NC's lower rate may win. Run both.
Our honest opinion (which is just an opinion)
South Carolina is one of the most quietly excellent retirement tax states in the country. The combination of low property tax (4% primary assessment), generous SS + retirement income exemption, unlimited Future Scholar 529 deduction, and falling top rate makes SC competitive with TN, FL, and other Southeast retirement destinations.
The case for South Carolina:
- Property tax among the lowest in the country (4% primary assessment ratio)
- SS fully exempt, $15K retirement income deduction for 65+
- Unlimited Future Scholar 529 deduction (rare nationally)
- Top rate phasing down — 6.4% currently, 6.0% by 2030
- No state estate or inheritance tax
- Strong economy: BMW/Michelin manufacturing in Greenville, Boeing/Volvo Charleston, MUSC medical
- Coastal access (Charleston, Hilton Head, Myrtle Beach)
The case against:
- Top rate 6.4% higher than NC (3.99%) and GA (5.29%)
- Standard deduction lags federal slightly
- Public school funding varies enormously by district
- Coastal property insurance is meaningful (hurricane risk)
- Hot/humid summers
Honest take: SC is a top-tier retirement state — possibly the best balance of low property tax + generous retirement exemptions + low cost of living in the Southeast. For working professionals: the 6.4% rate is competitive with peers. For families with kids: max Future Scholar 529 contributions if you can.
What now
Run your numbers in the calculator above. The SC line is moderate. If you have kids and want to do significant 529 saving, MAX Future Scholar contributions — the unlimited deduction is rare and valuable. If you're 65+, claim the $15K retirement income deduction and the Senior Homestead Exemption. The biggest tax mistake most South Carolinians make isn't paying too much state tax — it's missing the Future Scholar 529 deduction or being assessed at the 6% non-primary-residence ratio when they're actually a primary resident.
Sources & further reading
A few honest notes
- Not personal tax, legal, or financial advice. Verify with a licensed CPA, EA, or tax attorney before making meaningful decisions.
- Tax law changes. This guide reflects 2026 IRS schedules and current SC Department of Revenue rules. The flat-tax phase-down is contingent on annual revenue triggers.
- Property tax assessment ratios depend on property classification — verify your specific assessment with your county auditor.
- The numbers are illustrative — scenarios don't include every credit, deduction, or wrinkle that might apply to you.
- No client relationship is created by reading this page.
Last updated April 2026 with 2026 IRS schedules and current SC Department of Revenue guidance.
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