South Carolina Tax Brackets 2025
South Carolina state income tax rates for tax year 2025 — 3 progressive brackets from 3% to 6.4%, with separate thresholds for single filers and married filing jointly.
Tax year
2025
Type
Progressive
Rate range
3%–6.4%
Brackets
3
South Carolina state tax at common incomes (2025)
| Taxable income | Single — tax | Single — effective | MFJ — tax | MFJ — effective |
|---|---|---|---|---|
| $50,000 | $2,507 | 5.01% | $2,507 | 5.01% |
| $75,000 | $4,107 | 5.48% | $4,107 | 5.48% |
| $100,000 | $5,707 | 5.71% | $5,707 | 5.71% |
| $150,000 | $8,907 | 5.94% | $8,907 | 5.94% |
| $250,000 | $15,307 | 6.12% | $15,307 | 6.12% |
| $500,000 | $31,307 | 6.26% | $31,307 | 6.26% |
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 – $3,460 | % |
| $3,460 – $17,330 | 3% |
| Over $17,330 | 6.4% |
2025 brackets — Married filing jointly
| Taxable income | Rate |
|---|---|
| $0 – $3,460 | % |
| $3,460 – $17,330 | 3% |
| Over $17,330 | 6.4% |
About South Carolina's 2025 rates
South Carolina's progressive tax system means each portion of your income is taxed at the rate for that bracket. The first $3,460 of taxable income is taxed at 0%, giving every filer a tax-free threshold. South Carolina does not tax Social Security benefits and offers a retirement income deduction for residents age 65 and older.
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 6.4% on income above $17,330 (single filer). See the full table above for every rate and threshold.
What is the top South Carolina income tax rate in 2025?
6.4%, applied to taxable income above $17,330 for single filers ($17,330 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 $5,707 in South Carolina state income tax for 2025 — an effective rate of 5.71%. Married filing jointly with the same income owes $5,707 (5.71% 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.