South Carolina Tax Brackets 2025
South Carolina state income tax rates for tax year 2025 — 3 progressive brackets from 3% to 6%, with separate thresholds for single filers and married filing jointly.
Tax year
2025
Type
Progressive
Rate range
3%–6%
Brackets
3
South Carolina state tax at common incomes (2025)
| Taxable income | Single — tax | Single — effective | MFJ — tax | MFJ — effective |
|---|---|---|---|---|
| $50,000 | $2,358 | 4.72% | $2,358 | 4.72% |
| $75,000 | $3,858 | 5.14% | $3,858 | 5.14% |
| $100,000 | $5,358 | 5.36% | $5,358 | 5.36% |
| $150,000 | $8,358 | 5.57% | $8,358 | 5.57% |
| $250,000 | $14,358 | 5.74% | $14,358 | 5.74% |
| $500,000 | $29,358 | 5.87% | $29,358 | 5.87% |
State income tax only. Excludes federal tax, FICA, and local/city taxes. Assumes taxable income (after deductions).
2025 brackets — Single filer
| Taxable income | Rate |
|---|---|
| $0 – $3,600 | % |
| $3,600 – $17,800 | 3% |
| Over $17,800 | 6% |
2025 brackets — Married filing jointly
| Taxable income | Rate |
|---|---|
| $0 – $3,600 | % |
| $3,600 – $17,800 | 3% |
| Over $17,800 | 6% |
How South Carolina tax is calculated on $75,000 (2025, single filer)
| Income range | Rate | Tax on this slice |
|---|---|---|
| $0 – $3,600 | % | $0 |
| $3,600 – $17,800 | 3% | $426 |
| $17,800 – $75,000 | 6% | $3,432 |
| Total South Carolina tax | 5.14% eff. | $3,858 |
Assumes $75,000 of state taxable income (after deductions and exemptions). State income tax only — federal tax, FICA, and any local/city tax are separate.
About South Carolina's 2025 rates
For 2026, South Carolina taxes income under $30,000 at 1.99% and income at or above $30,000 at 5.21%, then subtracts a flat $966 credit (H.4216). South Carolina does not tax Social Security benefits and offers a retirement income deduction for residents age 65 and older.
State tax sits on top of federal — see the current federal tax brackets and standard deductions to estimate your full 2025 liability.
Compare every state at the state tax brackets hub, or run a full estimate in the state income tax calculator.
View 2026 South Carolina tax brackets for the latest rates.
Frequently asked questions
What are the South Carolina tax brackets for 2025?
South Carolina has 3 progressive brackets for 2025, ranging from 3% on the lowest bracket up to 6% on income above $17,800 (single filer). See the full table above for every rate and threshold.
What is the top South Carolina income tax rate in 2025?
6%, applied to taxable income above $17,800 for single filers ($17,800 for married filing jointly).
How much South Carolina state tax on $100,000 in 2025?
A single filer with $100,000 of taxable income owes $5,358 in South Carolina state income tax for 2025 — an effective rate of 5.36%. Married filing jointly with the same income owes $5,358 (5.36% effective). Federal tax is separate.
Are South Carolina 2025 tax brackets the same as 2024?
Bracket thresholds may have changed for 2025 via inflation indexing or legislative action. The figures on this page are the South Carolina bracket thresholds in effect for tax year 2025.
Explore more South Carolina tax info
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