Last updated
From 2026 South Carolina taxes individual income at two rates — 1.99% up to $30,000 of taxable income and 5.21% above — after the new SC Income Adjusted Deduction. This page estimates SC tax alongside federal tax and FICA. Charleston and Greenville anchor strong payroll growth. Educational use only.
2026 federal + state brackets + FICA — updates as you type.
State: South Carolina (pre-selected; change the dropdown for other states)
Not applied in this simplified model.
State tax uses your state's 2026 brackets, standard deduction, exemptions and credits for your filing status. City and county income taxes (for example NYC, Maryland counties, Ohio cities) are not included. FICA: Social Security 6.2% on wages up to $184,500 and Medicare 1.45% on all wages shown.
South Carolina: 2026 rates 1.99% (up to $30,000) and 5.21% after the SC Income Adjusted Deduction ($15,000 single / $30,000 married filing jointly, phased out between $40,000–$95,000 single and $80,000–$190,000 joint). SC credits are not included. Rates: SCDOR Information Letter #26-20 (Act 110).
Federal brackets (2026 · Single)
Net take-home
$50,202
Total tax: $11,798
Effective rate
19.0%
Marginal rate
18.6%
Income position
Taxable income $45,900 relative to bracket scale (cap $691,848).
Source: SCDOR Information Letter #26-20, Individual Income Tax Reform (Act 110 of 2026).
| Component | Rate / rule in app |
|---|---|
| Taxable income $0 – $30,000 | 1.99% |
| Taxable income over $30,000 | 5.21% |
| SC Income Adjusted Deduction | $15,000 single / $30,000 married filing jointly / $22,500 head of household; phased out between $40,000–$95,000 (single) and $80,000–$190,000 (joint) |
South Carolina offers credits including tuition and two-wage-earner credits for qualifying filers. None are applied in this calculator.
Under the 2026 reform (Act 110), South Carolina has two rates: 1.99% on taxable income up to $30,000 and 5.21% above $30,000. For a single filer earning $75,000 in wages, SC tax is about $2,657 (roughly 3.5% effective). Credits can lower the bill further — confirm with the SCDOR.
South Carolina offers exclusions and deductions for certain retirement income, including phased treatment of military retirement. This calculator focuses on wage income and does not model those retirement rules.
North Carolina uses a flat 3.99% after a $12,750 (single) standard deduction. South Carolina uses 1.99% and 5.21% with a deduction that phases out as income rises. On $75,000 of single wages, NC tax is about $2,484 and SC tax about $2,657. Compare identical salaries on each state page for federal + state + FICA.
From 2026 the SC Income Adjusted Deduction replaces the federal standard deduction on the state return: $15,000 single, $30,000 married filing jointly and $22,500 head of household. It phases out between $40,000 and $95,000 of income for single filers ($80,000–$190,000 married filing jointly), so in that range each extra dollar raises SC tax by about 6.6 cents. This calculator applies that deduction for your filing status; the federal standard deduction is used for federal tax only.
Educational estimates only. Not IRS or South Carolina Department of Revenue advice.