South Carolina state income tax rates and calculator
South Carolina has a graduated income tax, rather than a flat tax, with tax rates levied over three tax brackets ranging from zero to 6.2 percent for the 2024 tax year, on income reported on tax returns filed in 2025. The state offers several tax credits, allowing some residents to reduce their tax liability.
South Carolina personal income tax rates for 2024
South Carolina taxes its residents based on three income tax brackets. Unlike many other states that have a graduated income tax, and unlike the federal income tax brackets, South Carolina doesn’t differentiate its income tax brackets by filing status. The same tax brackets apply whether you’re single, married, head of household, etc.
The top marginal rate dropped to 6.2 percent for income earned in 2024 (reported on tax returns filed in 2025), from 6.4 percent in 2023.
| South Carolina income tax rates for 2024 | |
| Tax rate | Taxable income |
| 0% | $0 to $10,756 |
| 3% | $10,756 to $25,499 |
| 6.2% | $25,499 to $40,245 |
Who has to file South Carolina state taxes?
Anyone who is a South Carolina resident generally must file a state tax return if they’re required to file a federal return. Nonresidents and part-time residents must file a return if they work in South Carolina or are receiving income from rental property, businesses or other investments in South Carolina.
South Carolina tax returns are due April 15 or the next business day if that date falls on a weekend or holiday.
Is there a personal exemption or standard deduction in South Carolina?
South Carolina offers an exemption worth $4,790 per eligible dependent in 2024, but doesn’t have a standard deduction.
South Carolina sales tax rate
South Carolina charges a 6 percent sales tax, and local regions may charge additional sales tax. The average sales tax rate across the state is 7.5 percent, including both state and local sales taxes, according to the Tax Foundation.
Other things to know about South Carolina taxes
- South Carolina works with approved tax software providers, which residents can use to prepare and file their tax returns for free.
- While South Carolina doesn’t differentiate its tax brackets by filing status, it does offer a “two wage earner” tax credit for married couples, when both spouses have earned income in South Carolina. That tax credit is worth 0.7 percent of $50,000 (that is, $350) or of the lower-earning spouse’s qualified income, whichever amount is lower.
- South Carolina offers taxpayers almost 50 tax credits that cover a wide range of individual and business circumstances, including credits for families with children and for homeowners. A tax credit can reduce tax liability dollar-for-dollar, and in some cases provide the filer with a refund. Among the Palmetto State tax breaks is the nursing home credit for an individual who pays expenses for his own support or the support of another to an institution, in any state, providing nursing facility level of care or to a provider for in-home or community care.
- For more information, visit the South Carolina Department of Revenue website.