How much is South Carolina income tax?
South Carolina income tax at 3 levels of South Carolina taxable income — what is left after South Carolina's own deductions and exemptions. Local income taxes are not included.
| Taxable income | Single | Married filing jointly |
|---|---|---|
| $50,000 | $1,6393.3% effective · 5.21% marginal | $1,6393.3% effective · 5.21% marginal |
| $100,000 | $4,2444.2% effective · 5.21% marginal | $4,2444.2% effective · 5.21% marginal |
| $250,000 | $12,0594.8% effective · 5.21% marginal | $12,0594.8% effective · 5.21% marginal |
What are South Carolina's income tax brackets for 2026?
| Taxable income | Rate |
|---|---|
| Up to $30,000 | 1.99% |
| Over $30,000 | 5.21% |
South Carolina uses one schedule for every filing status, so a married couple's brackets are not doubled.
Source: SCDOR Information Letter #26-20 (31 Aug 2026) — S.C. Code §12-6-510(C) as amended by Act 110 of 2026 (H.4216), checked September 17, 2026.
Can you deduct South Carolina income tax on your federal return?
The federal deduction for state and local taxes (SALT) is capped at $40,400 for 2026 — $20,200 if married filing separately — and the cap shrinks toward $10,000 once modified AGI passes $505,000. A single filer with $250,000 of South Carolina taxable income owes about $12,059 in South Carolina income tax — 30% of that cap before any property tax.
SALT cap workaroundsDoes South Carolina have a pass-through entity tax (PTET)?
Yes. A partnership or S corporation can elect to pay South Carolina income tax at the entity level. The business deducts it federally, so that state tax is not limited by the SALT cap, and the owners claim a South Carolina credit or exclusion for it. Deductsy's plan treats March 15 as the South Carolina election or first-payment deadline; it is approximate, so confirm it with South Carolina before relying on it.
PTET savings calculatorAre HSA contributions deductible in South Carolina?
Yes. South Carolina follows the federal treatment, so an HSA contribution — up to $4,400 with self-only coverage or $8,750 with family coverage for 2026 — lowers South Carolina taxable income as well as federal.
Does South Carolina give a tax break for 529 plan contributions?
Yes. South Carolina lets you deduct contributions to South Carolina's own 529 plan with no annual dollar limit. Income limits, per-beneficiary caps and carryforwards differ by state, so check the plan's rules.
529 plan tax savings calculatorWhat is the property tax rate in South Carolina?
South Carolina's average effective property tax rate is 0.48% — tied for the 46th highest of 51 jurisdictions and 53% of the national average of 0.9%. That is about $480 a year for every $100,000 of home value; the rate varies widely by county and school district.
Itemize or take the standard deduction?How much does an LLC cost to keep in South Carolina each year?
Deductsy's table has no annual report fee or minimum franchise tax for a South Carolina LLC. Fees change, so confirm with South Carolina's business filing office.
South Carolina S-corp tax calculatorHow do South Carolina taxes compare with neighboring states?
| State | Top income tax rate | Income tax on $100,000 (single) | Property tax (avg) |
|---|---|---|---|
| South Carolina | 5.21% | $4,244 | 0.48% |
| Georgia | 4.99% | $4,990 | 0.77% |
| North Carolina | 3.99% | $3,990 | 0.66% |
On $100,000 of taxable income a single filer's South Carolina income tax is $4,244 — more than in 1 of 2 neighboring states. The lowest is North Carolina at $3,990; the highest is Georgia at $4,990. South Carolina's average property tax rate is higher than in none of the 2.
Income tax is each state's own tax on the same state taxable income; local income taxes are not included.
Tax moves that matter most for South Carolina
If you own an S corporation, partnership or multi-member LLC, South Carolina's PTET election moves the South Carolina income tax on that profit to the business, where it is deductible federally and outside the SALT cap.
An S-corp election can cut self-employment tax once profit is large enough to pay yourself a reasonable salary and still cover payroll and filing costs. The South Carolina calculator adds South Carolina's own entity fees and taxes to that breakeven.
With 1099 income, a Solo 401(k) can take up to $72,000 a year (2026) — usually more than a SEP-IRA at the same income. Contributions lower both federal and South Carolina income tax.
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