2025 South Carolina Income Tax Brackets
South Carolina (SC) uses 3 progressive income tax brackets ranging from 0.0% to 6.4% for 2025. Brackets apply to taxable income after the state standard deduction.
Single Filer · 2025
Also applies to married filing separately in most states.
| Rate | Taxable income |
|---|---|
| 0.0% | $0 – $3,460 |
| 3.0% | $3,460 – $17,330 |
| 6.4% | $17,330 and up |
Married Filing Jointly · 2025
Same bracket thresholds as single filers
| Rate | Taxable income |
|---|---|
| 0.0% | $0 – $3,460 |
| 3.0% | $3,460 – $17,330 |
| 6.4% | $17,330 and up |
Effective rate at common income levels (single)
Effective rate = total South Carolina income tax owed divided by gross income, after the state standard deduction. Federal tax and FICA are not included here.
| Gross income | South Carolina tax | Effective rate | Marginal rate |
|---|---|---|---|
| $50,000 | $1,573 | 3.1% | 6.4% |
| $75,000 | $3,173 | 4.2% | 6.4% |
| $100,000 | $4,773 | 4.8% | 6.4% |
| $150,000 | $7,973 | 5.3% | 6.4% |
| $250,000 | $14,373 | 5.7% | 6.4% |
Run a full calculation
Combine federal + South Carolina income tax and FICA into a single take-home estimate for your situation.
Open Income Tax CalculatorFrequently Asked Questions
The top South Carolina bracket is 6.4%, beginning at $17,330 of taxable income for single filers.
At $100,000 of gross income (single filer), the South Carolina effective income tax rate is approximately 4.8% — about $4,773 in state tax after the $14,600 standard deduction.
The South Carolina standard deduction for 2025 is $14,600 for single filers and $29,200 for married filing jointly.
Same bracket thresholds as single filers in South Carolina for 2025.
South Carolina publishes annual inflation adjustments to bracket thresholds through its Department of Revenue. Rate changes typically require legislative action. Verify the latest figures against the current year instructions.
Reading South Carolina's bracket structure
The 2025 South Carolina income tax is structured as 3 progressive brackets: rates start at 0.00% on initial taxable dollars and step up to 6.40% at the top bracket. Because each bracket applies only to income within that range — not to all income above its lower threshold — a filer's effective tax rate is always lower than their marginal rate. Withholding calculators on this site account for the bracket structure automatically.
South Carolina's top marginal rate of 6.40% sits in the mid-band of state income tax rates — similar to the typical Northeastern and Mid-Atlantic state. The middle band represents about two-thirds of state income tax structures by population and corresponds roughly to the rates needed to fund baseline state services (education, public safety, transportation, Medicaid match) without relying disproportionately on sales tax or severance revenue.
Tax brackets and deduction amounts on this page are the official figures published by the South Carolina Department of Revenue (or equivalent state tax authority) for the 2025 tax year. They are subject to mid-year revision when the state legislature passes a tax bill, and we update the figures within 30 days of any published change. For year-end planning calculations close to filing season, cross-reference against the state department's current published bracket table before filing.
South Carolina 2025 income tax brackets from official state Department of Revenue publications, cross-checked against the Tax Foundation's State Individual Income Tax Rates and Brackets report. Effective-rate calculations use the standard deduction and progressive bracket math; itemized deductions, credits, and locality taxes are not included. Not tax advice; consult a qualified tax professional before filing.