Which income should I enter?

Enter your South Carolina taxable income—the amount subject to state income tax after South Carolina deductions, exemptions, and adjustments. It is not your gross pay.

Do South Carolina brackets vary by filing status?

South Carolina uses the same bracket thresholds for most filing statuses. Credits and certain deductions can vary by situation; consult SCDOR guidance.

Are tax brackets adjusted for inflation?

Yes. South Carolina adjusts bracket thresholds annually for inflation. This tool includes current thresholds and is updated each year.

Does this estimate include local income taxes?

No. South Carolina does not levy local income taxes. The calculation is for state income tax only.

How are nonrefundable credits applied?

Nonrefundable credits reduce your calculated tax but cannot reduce it below $0. Any excess is not refunded.

Is this calculator suitable for withholding on a paycheck?

This tool estimates annual state tax on taxable income. For paycheck-specific withholding, use your payroll provider’s withholding tools or SCDOR tables.

South Carolina State Income Tax Calculator

Use this authoritative, mobile-first calculator to estimate South Carolina state income tax on your South Carolina taxable income. It’s designed for individuals, financial planners, and tax pros who want a fast and transparent estimate with a clear bracket-by-bracket breakdown, marginal and effective rates.

Calculator

Tax year *

Brackets are indexed annually; values reflect official SCDOR tables for each year.

South Carolina taxable income *

Nonrefundable SC credits (optional)

Credits reduce tax owed but cannot make it negative.

Single

MFJ

HoH

View current bracket table

Results

Estimates update automatically as you type. Effective rate is relative to taxable income.

South Carolina tax owed $0.00

Marginal rate 0.00%

Effective rate 0.00%

Taxable income used $0.00

Progress toward top bracket 0%

Bracket breakdown

Enter income to see a bracket-by-bracket breakdown.

Data Source and Methodology

Authoritative data: South Carolina Department of Revenue (SCDOR), Individual Income Tax.

Primary reference: South Carolina Code §12-6-510; SCDOR Individual Income Tax Tables (most recent tax year).
Publication date: latest annual release prior to the filing season.

Tutti i calcoli si basano rigorosamente sulle formule e sui dati forniti da questa fonte.

The Formula Explained

For taxable income I and bracket i with lower bound L_i, upper bound U_i, and rate r_i:

$$T(I) = \sum_{i=1}^{n} \max\left(0, \min(I, U_i) - L_i\right) \cdot r_i$$

With two nonzero brackets in South Carolina (after a 0% band) and nonrefundable credits C:

$$T_{net}(I) = \max\left(0,\; T(I) - C \right)$$

Marginal rate: $$r_{marginal} = r_j \ \text{such that}\ L_j < I \le U_j$$

Effective rate: $$r_{effective} = \begin{cases} \dfrac{T_{net}(I)}{I}, & I>0 \\[6pt] 0, & I=0 \end{cases}$$

Glossary of Variables

Tax year: Filing year whose brackets and rates are applied.
South Carolina taxable income (I): Income subject to South Carolina state tax after SC-specific deductions and adjustments.
Nonrefundable credits (C): South Carolina credits that reduce tax but cannot make it negative.
Tax owed (T_net): State income tax after credits.
Marginal rate: The rate that applies to the last dollar of taxable income.
Effective rate: Tax owed divided by taxable income.
Bracket breakdown: Amount of your income taxed in each bracket.

How It Works: A Step-by-Step Example

Assume tax year 2024 and South Carolina taxable income of $50,000 with no credits (C = $0). For illustration, suppose the 2024 brackets are:

0% on the first $3,470
3% on income from $3,470 up to $17,170
6.3% on income over $17,170

0% band: min(50,000, 3,470) − 0 = $3,470 taxed at 0% → $0.
3% band: min(50,000, 17,170) − 3,470 = $13,700 taxed at 3% → $411.
6.3% band: 50,000 − 17,170 = $32,830 taxed at 6.3% → $2,068.29.

Total before credits: $0 + $411 + $2,068.29 = $2,479.29. With no credits, tax owed is $2,479.29. Effective rate ≈ 4.96%; marginal rate = 6.3%.

Frequently Asked Questions (FAQ)

Do filing statuses change South Carolina brackets?

Bracket thresholds are generally the same across filing statuses in South Carolina. However, deductions and credits may differ by situation.

Does this calculator include federal taxes?

No. It estimates South Carolina state income tax only.

What if I enter gross income instead of taxable income?

Results may overstate tax. Convert to South Carolina taxable income by applying SC deductions and adjustments first.

Are the brackets updated automatically?

Yes. We update the thresholds annually after SCDOR releases the new tables. Use the year selector to apply past-year brackets.

How are credits treated?

Nonrefundable credits reduce tax owed dollar-for-dollar but cannot reduce tax below zero. Refundable credits are out of scope for this tool.

Is there any local (city/county) income tax in South Carolina?

No. South Carolina does not impose local income taxes.

Is this tool suitable for tax filing?

It’s an educational estimate. For filing, consult the SCDOR instructions or a qualified tax professional.

Important: Brackets and rates are subject to periodic legislative changes and annual inflation adjustments. Always verify against the official SCDOR tables for the filing year.

Tool developed by Ugo Candido. Content verified by the CalcDomain Tax Research Desk.
Last reviewed for accuracy on: September 13, 2025.