South Carolina Income Tax Calculator 2026 — 6.2% Top Rate
Calculate your 2026 South Carolina state income tax. Progressive rates 0%–6.2%, with retirement income deduction for seniors. See SC vs neighboring states.
SC Tax Bracket Breakdown
| Bracket | Rate | Income in Bracket | Tax |
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Tax Computation Summary
How to Use This South Carolina Tax Calculator
Enter your W-2 or business income, any retirement income (pensions, IRA, 401k distributions), and Social Security. Select your age group — taxpayers 65 and older receive a full retirement income deduction in South Carolina, making this a critical input for retirees.
The Formula
Social Security Deduction: always 100% exempt
Retirement Deduction: $10,000 (under 65) / unlimited (65+)
SC Taxable = Total Income − Federal Std Deduction − Retirement Deductions
Tax: 0% on $0–$3,460 | 3% on $3,460–$17,330 | 6.2% above $17,330
Example — Retiree, Age 67
Social Security ($18,000): fully exempt
SC taxable base: $25,000 − $15,000 (fed std ded) = $10,000
Retirement deduction (age 65+): $10,000 — fully deducted
SC taxable income: $0 | SC state tax: $0
Tax savings vs no deduction: $288 (6.2% × $4,640 taxable)
South Carolina 2026 Rate Cut
South Carolina has been gradually reducing its top marginal rate. The rate was 7% before 2022, dropped to 6.5%, then 6.3% in 2026, and is now 6.2% for 2026. The state plans continued reductions, with a target of 6.0% by 2027, making SC increasingly competitive among southeastern states.
Retirement Tax Benefit Calculator
See how much SC's retirement income deduction saves vs other southeastern states
How South Carolina's retirement tax treatment compares to neighboring states at your income. Assumes retirement income from your inputs above.
| State | SS Exempt? | Retirement Exemption | State Tax on Your Income | Annual Savings vs SC |
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* Florida and Tennessee have no state income tax. Comparison uses same income inputs. Simplified — consult a tax professional for exact figures.