State income tax rates, brackets, and effective tax calculator
| Rate | Income Over | Up To |
|---|---|---|
| 0% | $0 | $3,560 |
| 3% | $3,560 | $17,830 |
| 6.20% | $17,830 | No limit |
Standard deduction: $15,000 + $4,790 personal exemption
| Rate | Income Over | Up To |
|---|---|---|
| 0% | $0 | $3,560 |
| 3% | $3,560 | $17,830 |
| 6.20% | $17,830 | No limit |
Standard deduction: $30,000 + $4,790 personal exemption
Note: Top rate being reduced; 6.2% in 2025 heading to 6.0%. Uses federal standard deduction.
Federal top marginal rate
37%
South Carolina top marginal rate
6.20%
When combined with federal taxes, South Carolina residents in the highest bracket face a combined marginal rate of approximately 43.2% on their last dollar of income.
Your effective rate is the actual percentage of income paid in state taxes — always lower than the top marginal rate because lower brackets apply to lower portions of income.
| Income | Single — Tax Owed | Single — Effective Rate |
|---|---|---|
| $30,000 | $199.5 | 0.66% |
| $50,000 | $1,195.66 | 2.39% |
| $75,000 | $2,745.66 | 3.66% |
| $100,000 | $4,295.66 | 4.30% |
| $150,000 | $7,395.66 | 4.93% |
| $200,000 | $10,495.66 | 5.25% |
| $300,000 | $16,695.66 | 5.57% |
| $500,000 | $29,095.66 | 5.82% |
Estimates based on standard deduction. Does not include local income taxes, credits, or deductions beyond standard.
Sales Tax Rate
6%
State rate (local taxes may add more)
Property Tax Rate
0.57%
Effective average rate on home value
Income Tax
Yes
Progressive brackets
Retirement Income
Exempt / Favorable
Most retirement income not taxed
Social Security
Not taxed
Social Security exempt from state tax
Estate / Inheritance Tax
No
No estate or inheritance tax
Yes. South Carolina levies a state individual income tax in 2022. The rates and brackets shown above apply to residents filing as single or married filing jointly. Top rate being reduced; 6.2% in 2025 heading to 6.0%. Uses federal standard deduction.
Like federal taxes, South Carolina uses a marginal (progressive) tax system. Only the income within each bracket is taxed at that rate — not all your income. For example, if South Carolina has a 5% top rate, you pay 5% only on income above the top bracket threshold, not on your entire salary.
Your marginal tax rate is the rate on your highest dollar of income. Your effective tax rate is your total state tax bill divided by your gross income — always lower than your marginal rate. For example, a worker at the top bracket in South Carolina may have a marginal rate of 6.2% but an effective rate several points lower due to income in lower brackets.
The brackets shown here reflect 2022 rates as enacted by South Carolinalegislation and published by the state Department of Revenue. CalcFi updates state tax data annually following each state's legislative session. Data sourced from official state tax agency publications and the Tax Foundation. Last updated: March 2025.