South Carolina Tax Tables
South Carolina Tax Tables provide a complete reference of how state income tax is calculated for each supported year. These tables summarise the official rules issued by the South Carolina Department of Revenue and present them in a clear structure that matches the calculations used in our South Carolina Tax Calculator. They are useful for checking withholdings, estimating liability, reviewing historical tax years and understanding how state policy shapes taxable income.
Quick Access Tools
Tax Years
Select a tax year to view the official South Carolina tax rates and rules used in our calculators. Each page shows the brackets or flat tax rate, deduction amounts, credit structures, withholding guidance and any year-specific updates published by the South Carolina Department of Revenue. You can also access the matching South Carolina Tax Calculator for precise calculations for that year.
How South Carolina Calculates Income Tax
South Carolina uses a progressive tax system where income is divided into brackets and each portion is taxed at its marginal rate. These rules determine how wages and other taxable income are assessed for South Carolina returns, with updated tables released each year to reflect legislation and inflation changes. For a broader explanation of how tax tables work, see our Tax Tables guide.
South Carolina supports resident, nonresident and part-year filing rules. The tax tables help clarify which thresholds apply when income is earned both inside and outside the state.
What Is Contained in the South Carolina Tax Tables?
Each tax-year page provides a structured summary of the components South Carolina uses to calculate individual income tax. While details vary by year, the state tax tables generally include the following elements:
- State tax brackets and marginal rates for each filing status.
- Standard deduction amounts for each filing status.
- Itemized deductions where permitted under South Carolina law.
- Dependent and family-related credits including any child-based or filer-based reductions.
- Retirement income rules including partial or full exemptions for pensions or Social Security.
- State withholding tables used by employers for payroll calculations.
Together, these elements provide a transparent breakdown of how South Carolina calculates tax for each year. This structure helps taxpayers review year-to-year changes, employers validate payroll withholding and financial planners analyse how South Carolina’s rules differ from federal requirements. All values shown in our South Carolina Tax Tables match the official figures published by the state.
Frequently Asked Questions
How are stock RSUs/option exercises taxed by South Carolina?
When RSUs vest or options are exercised, the income is usually W-2 wages taxable by SC if sourced to work performed in the state. Capital-gain portions later may receive SC’s long-term gain exclusion—estimate with Schedule D.
Can I project next year’s SC taxes?
Yes—switch the tax year in the calculator to see how bracket changes and inflation adjustments could alter your withholding and refund/due.
Does SC offer any teacher/school-related benefits?
Some educator expenses may qualify federally; SC has its own rules for adjustments/credits. Check the SC modifications list in the return tool.
Are moving expenses deductible for SC?
Generally not, unless qualifying military moves. SC follows its own modification rules; most taxpayers won’t see a state deduction for moving costs.
Should I use Roth or Traditional in 2026?
Traditional deferrals reduce current SC/federal taxes; Roth doesn’t but can yield tax-free withdrawals later. Compare with our Roth vs Traditional tool, then re-run this page to see take-home changes.
Important Notes
All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.