Tax Year 2026Updated September 11, 2026

South Carolina Tax Calculator & Rates 2026

Q: What is South Carolina's income tax rate for 2026?

South Carolina uses a graduated income tax with a 0% bracket on the first $3,200 of income, then rates of 3%, 4%, 5%, 6%, reaching a top rate of 5.21% (phased down under HB 3516). SC uses the same bracket thresholds for all filing statuses. South Carolina starts from federal taxable income , which already includes your standard deduction.

Q: What is South Carolina's sales tax rate?

South Carolina's state sales tax rate is 6.00% . Counties may levy additional local option sales taxes of up to 3% (Transportation, Capital Projects, or Education levies). Groceries are subject to the 6.00% state rate , but South Carolina provides a $50 per-person income tax credit to partially offset the grocery tax burden for income tax filers.

South Carolina uses a graduated income tax with a 0% bottom bracket and a top rate of <strong>5.21%</strong> for 2026, phased down under HB 3516. SC starts from federal taxable income, so OBBBA deductions for tips and overtime automatically reduce SC taxable income - same structural mechanism as Colorado. SC provides a 44% exclusion on long-term capital gains and does not tax Social Security benefits. State sales tax rate is 6.00%.

State Income Tax

0% – 5.21%

Sales Tax

6.00% + local

South Carolina Income Tax Brackets 2026

SC uses the same bracket thresholds for all filing statuses. The state starts from federal taxable income - the standard deduction is already embedded in that figure.

Taxable Income (All Statuses)	Rate
$0 – $30,000	1.99%
Over $30,000	5.21%

South Carolina Sales Tax

South Carolina's state sales tax rate is 6.00%. County local option sales taxes of up to 3% may apply. Groceries are taxable at the state rate, but South Carolina provides a $50 per-person income tax credit to offset the grocery tax burden.

South Carolina Tax Calculators

South Carolina Paycheck Calculator

Frequently Asked Questions

What is South Carolina's income tax rate for 2026?

South Carolina uses a graduated income tax with a 0% bracket on the first $3,200 of income, then rates of 3%, 4%, 5%, 6%, reaching a top rate of 5.21% (phased down under HB 3516). SC uses the same bracket thresholds for all filing statuses. South Carolina starts from federal taxable income, which already includes your standard deduction.

What is South Carolina's sales tax rate?

South Carolina's state sales tax rate is 6.00%. Counties may levy additional local option sales taxes of up to 3% (Transportation, Capital Projects, or Education levies). Groceries are subject to the 6.00% state rate, but South Carolina provides a $50 per-person income tax credit to partially offset the grocery tax burden for income tax filers.

Is South Carolina's income tax rate changing?

Yes. South Carolina has been systematically reducing its top income tax rate under HB 3516 (enacted 2022), which phased the rate down from 7% (2021) toward lower levels contingent on revenue triggers. The top rate for 2026 is approximately 5.21%. Verify the current rate from SC DOR as changes occur annually.