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South Carolina: state income tax

Whether your state taxes wages, whether the rate is flat or graduated, and where the top rate starts.

Checked on official source
Tax structureGraduated, 2 brackets (from 2026)
Rates (single filers)1.99% to 5.21%
Top rate starts at$30,000

Act 110 of 2026 replaced South Carolina's brackets starting with tax year 2026; the top rate can fall again from 2027. Rates are for single filers as of 2026. Local income taxes are not included.

General information only, not legal, insurance or financial advice. Not affiliated with any government agency. Exceptions can apply. Confirm with the state agency, the court or a licensed professional in South Carolina.

How South Carolina compares

5.21% ranks 21 of 42 (1 = highest) for top income tax rate on wages.

Lowest 2.5%Highest 13.3%

Alaska: NoneAKMaine: 5.80% to 7.15%MEVermont: 3.35% to 8.75%VTNew Hampshire: NoneNHWashington: 7% to 9% on capital gainsWAIdaho: 5.30%IDMontana: 4.70% to 5.65%MTNorth Dakota: 1.95% to 2.50%NDMinnesota: 5.35% to 9.85%MNIllinois: 4.95%ILWisconsin: 3.50% to 7.65%WIMichigan: 4.25%MINew York: 3.90% to 10.90%NYRhode Island: 3.75% to 5.99%RIMassachusetts: 5.00% to 9.00%MAOregon: 4.75% to 9.90%ORNevada: NoneNVWyoming: NoneWYSouth Dakota: NoneSDIowa: 3.80%IAIndiana: 2.95%INOhio: 2.75%OHPennsylvania: 3.07%PANew Jersey: 1.40% to 10.75%NJConnecticut: 2.00% to 6.99%CTCalifornia: 1.00% to 13.30%CAUtah: 4.50%UTColorado: 4.40%CONebraska: 2.46% to 4.55%NEMissouri: 2.00% to 4.70%MOKentucky: 3.50%KYWest Virginia: 2.22% to 4.82%WVVirginia: 2.00% to 5.75%VAMaryland: 2.00% to 6.50%MDDelaware: 2.20% to 6.60%DEArizona: 2.50%AZNew Mexico: 1.50% to 5.90%NMKansas: 5.20% to 5.58%KSArkansas: 2.00% to 3.90%ARTennessee: NoneTNNorth Carolina: 3.99%NCSouth Carolina: 1.99% to 5.21%SCDistrict of Columbia: 4.00% to 10.75%DCOklahoma: 2.50% to 4.50%OKLouisiana: 3.00%LAMississippi: 4.00%MSAlabama: 2.00% to 5.00%ALGeorgia: 5.19%GAHawaii: 1.40% to 11.00%HITexas: NoneTXFlorida: NoneFL
  • 2.5% – 3.9% (9)
  • 3.99% – 4.7% (8)
  • 4.82% – 5.75% (9)
  • 5.9% – 8.75% (8)
  • 9% – 13.3% (8)
  • No tax on wages (9)

Also for South Carolina: Discrimination deadlines in South Carolina · Paid leave programs in South Carolina · Minimum wage in South Carolina · Final paycheck rules in South Carolina · Paid sick leave in South Carolina · Right-to-work laws in South Carolina · Tipped minimum wage in South Carolina · Payday frequency in South Carolina · Rest break laws in South Carolina · State EITC in South Carolina · All South Carolina rules on one page

How we checked this

Rates and brackets come from the Tax Foundation's 2026 table of state individual income taxes, compiled from state statutes, forms and instructions as of January 1, 2026. Last checked: November 12, 2026. Laws change; confirm with the state agency or a licensed professional before acting.

Cross-checked sources agree   Checked on official source confirmed on a government, court or legislature site   Single detailed source one detailed table built from statutes or official data   Under review sources disagree; read the note and the law.