South Carolina has state income tax, so wage earners should account for South Carolina tax along with federal income tax, Social Security, Medicare, deductions, benefits, credits, and withholding choices.
This page brings the South Carolina tax picture together in one place: state tax data, South Carolina deductions and adjustments, local tax treatment, and the combined federal, state, and FICA rate you actually face on your income.
South Carolina state income tax brackets
| Tax Rate | Single | Married (Joint) | Married (Separate) | Head of Household |
|---|---|---|---|---|
| 1.99% | Up to $30,000 | Up to $30,000 | Up to $30,000 | Up to $30,000 |
| 5.21% | Over $30,000 | Over $30,000 | Over $30,000 | Over $30,000 |
Brackets apply to South Carolina taxable income — income after deductions and exemptions, not your gross salary. The U.S. system is progressive: each rate applies only to the income inside its own bracket, never to your whole income.
The table above shows the current South Carolina state income tax treatment for each filing status.
South Carolina deductions and adjustments
| Filing Status | Standard Deduction | Personal Exemption |
|---|---|---|
| Single | Up to $15,000 — phases down to $0 between AGI $40,000 and $95,000 | $0 |
| Married Filing Jointly | Up to $30,000 — phases down to $0 between AGI $80,000 and $190,000 | $0 |
| Married Filing Separately | Up to $15,000 — phases down to $0 between AGI $40,000 and $95,000 | $0 |
| Head of Household | Up to $22,500 — phases down to $0 between AGI $60,000 and $142,500 | $0 |
These amounts are subtracted from income before South Carolina's tax rates apply. They are separate from — and in addition to — the federal standard deduction.
The table above shows the South Carolina deduction and adjustment rules stored in the PaycheckNet database.
South Carolina local income taxes
South Carolina does not generally have a broad local wage income tax system. Local sales, property, or other taxes may still apply separately. Any South Carolina locality-specific entries in the PaycheckNet database appear in the table above.
What you actually pay in South Carolina
| Gross Income | Federal | South Carolina | FICA | Combined |
|---|---|---|---|---|
| Up to $15,000 | -7.65% | 0% | 7.65% | 0% |
| $15,000 – $16,100 | 7.65% | 0% | 7.65% | 15.3% |
| $16,100 – $28,500 | 10% | 1.99% | 7.65% | 19.64% |
| $28,500 – $40,000 | 12% | 1.99% | 7.65% | 21.64% |
| $40,000 – $45,000 | 12% | 2.53% | 7.65% | 22.18% |
| $45,000 – $66,500 | 12% | 6.63% | 7.65% | 26.28% |
| $66,500 – $95,000 | 22% | 6.63% | 7.65% | 36.28% |
| $95,000 – $121,800 | 22% | 5.21% | 7.65% | 34.86% |
| $121,800 – $184,500 | 24% | 5.21% | 7.65% | 36.86% |
| $184,500 – $200,000 | 24% | 5.21% | 1.45% | 30.66% |
| $200,000 – $217,875 | 24% | 5.21% | 2.35% | 31.56% |
| $217,875 – $272,325 | 32% | 5.21% | 2.35% | 39.56% |
| $272,325 – $656,700 | 35% | 5.21% | 2.35% | 42.56% |
| Over $656,700 | 37% | 5.21% | 2.35% | 44.56% |
Marginal rate = the tax on your NEXT dollar of gross income. Because the federal government and South Carolina each subtract their own deductions before applying brackets, the ranges here are expressed in gross income — the two bracket tables cannot simply be added together.
FICA is the employee share of Social Security and Medicare. It applies from the first dollar, stops on wages above the Social Security cap, and rises again where the Additional Medicare surtax begins.
South Carolina adjusts its deductions with income (deduction phase-out and/or a federal-tax deduction), so rates inside affected ranges shift gradually rather than at a single boundary. Values shown are measured at the middle of each range.
| Gross Income | Federal Tax | South Carolina Tax | FICA | Total Tax | Take-Home Pay | Effective Rate |
|---|---|---|---|---|---|---|
| $30,000 | $1,420 | $299 | $2,295 | $4,014 | $25,987 | 13.4% |
| $50,000 | $3,820 | $1,000 | $3,825 | $8,645 | $41,355 | 17.3% |
| $75,000 | $7,670 | $2,657 | $5,738 | $16,065 | $58,935 | 21.4% |
| $100,000 | $13,170 | $4,244 | $7,650 | $25,064 | $74,936 | 25.1% |
| $150,000 | $24,734 | $6,849 | $11,475 | $43,058 | $106,942 | 28.7% |
| $200,000 | $36,734 | $9,454 | $14,339 | $60,527 | $139,473 | 30.3% |
| $300,000 | $68,134 | $14,664 | $16,689 | $99,487 | $200,513 | 33.2% |
| $500,000 | $138,134 | $25,084 | $21,389 | $184,607 | $315,393 | 36.9% |
Effective rate = total tax as a share of gross income. It is always lower than your top marginal rate, because only the last slice of income is taxed at the highest bracket.
The combined table shows what a South Carolina resident pays once federal tax, South Carolina state tax, and FICA are stacked together.
Social Security and Medicare
| Employee Rate | Wage Limit | |
|---|---|---|
| Social Security | 6.2% | First $184,500 of wages |
| Medicare | 1.45% | All wages (no cap) |
| Additional Medicare | 0.9% | Wages above $200,000 (single / head of household), $250,000 (married filing jointly), $125,000 (married filing separately) |
FICA comes out of every paycheck in every state and is separate from income tax. Employers pay a matching share on top of these employee rates; self-employed workers pay both halves through self-employment tax.
FICA applies the same way in South Carolina as it does across the rest of the country.
Work out your South Carolina take-home pay
Use the payroll calculator and select South Carolina as your state. To compare South Carolina against another state, use the tax comparison calculator.
Frequently asked questions
Does South Carolina have state income tax?
Yes. South Carolina has state income tax, and the table on this page shows the current South Carolina tax data stored in the PaycheckNet database.
Does South Carolina have local income tax?
South Carolina does not generally have a broad local wage income tax system. Local sales, property, or other taxes may still apply separately.
Do South Carolina workers still pay Social Security and Medicare?
Yes. South Carolina workers still pay FICA taxes, which include Social Security and Medicare.