South Carolina State Tax Rate

South Carolina imposes a graduated individual income tax with rates ranging from 0% to a top marginal rate of 6%.

Recent state legislation reduced the top rate from 6.2% in 2024 to 6%, effective July 1, 2025, continuing the state’s multi-year effort to lower individual income tax rates.

Uniform Tax Brackets for All Filers

Unlike the federal system, South Carolina uses the same income tax brackets for all filing statuses, including:

• Single
• Married Filing Jointly
• Married Filing Separately
• Head of Household

Your filing status does not change the tax brackets; instead, your South Carolina taxable income determines which rates apply.

South Carolina Income Tax Brackets

The brackets are:

• 0% on the first $3,560 of South Carolina taxable income
• 3% on taxable income from $3,561 to $17,830
• 6% on taxable income over $17,830

Because South Carolina uses marginal tax rates, only the portion of income that falls within each bracket is taxed at that rate—not your entire income.

Estimated Tax Payments and the Rate Reduction

Taxpayers who expect to be subject to the top 6% marginal rate may want to adjust their third- and fourth-quarter estimated tax payments to reflect the lower rate effective in 2025.

If estimated payments were calculated using the prior 6.2% rate, any resulting overpayment will be refunded when the return is filed.

This adjustment can be especially important for:

• Self-employed individuals
• Business owners
• Taxpayers with significant non-wage income

Recommendation: File Electronically

The South Carolina Department of Revenue (SCDOR) encourages electronic filing (e-file) for individual income tax returns. Electronic filing offers several advantages:

• Faster refunds, especially when combined with direct deposit
• Greater accuracy, with automatic calculations and built-in error checks
• Immediate confirmation that your return was received
• Reduced processing delays compared to paper returns

Most commercial tax software supports South Carolina e-filing and automatically applies the correct tax rates and brackets.