How South Carolina taxes wages
Two brackets for 2026, 1.99% and 5.21%, under H.4216 (2026). South Carolina no longer uses the federal standard deduction: its own deduction (SCIAD) is $15,000 for single filers, shrinks once federal AGI passes $40,000, and is gone at $95,000.
At $65,000 of wages, that is the 13th-lowest estimated bill of the 42 jurisdictions (including DC) that tax wages.
Its top rate of 5.21% is the 19th-highest among the 26 jurisdictions with progressive brackets.
Rate source: H.4216 (Act 110 of 2026)
South Carolina tax brackets for single filers
2026 brackets for single filers. Source: scstatehouse.gov
| Taxable income | Rate |
|---|---|
| $0 – $30,000 | 1.99% |
| Over $30,000 | 5.21% |
The same brackets apply to every filing status, on South Carolina taxable income after the SCIAD deduction: $15,000 for single filers, reduced by the share of federal AGI above $40,000 over $55,000 (so $8,190 at $65,000 and $0 from $95,000). The SCIAD is $30,000 on a joint return (reduced between $80,000 and $190,000) and $22,500 for a head of household (reduced between $60,000 and $142,500).
Example: $65,000 salary, single filer
| Wages | $65,000.00 |
|---|---|
| South Carolina income adjusted deduction (SCIAD) | −$8,190.00 |
| Taxable income | $56,810.00 |
| 1.99% on $0 – $30,000 | $597.00 |
| 5.21% on $30,000 – $56,810 | $1,396.80 |
| South Carolina income tax | $1,993.80 |
That works out to about $166 a month, or an effective rate of 3.07% of wages. Each rate applies only to the part of taxable income inside its bracket.
Calculators for South Carolina
- Paycheck calculator
Take-home pay after federal income tax, Social Security, Medicare, and South Carolina income tax, with South Carolina selected.
- Tips and overtime calculator
Your federal deduction for qualified tips and overtime, with South Carolina selected and its state rules applied to the South Carolina estimate.
- Senior deduction calculator
A federal deduction of up to $6,000 for each person 65 or older, after the income phase-out.
- Car loan interest calculator
A federal deduction for interest on a loan for a new, U.S.-assembled vehicle.
Does South Carolina tax tips and overtime?
South Carolina does not follow the federal tips and overtime deduction. The Department of Revenue says to adjust the South Carolina return for tips and overtime, and H.4216 (Act 110 of 2026) doesn’t adopt IRC §63(b)–(g). H.3368 (overtime) stalled in the Senate.
Qualified tips and overtime you deduct on your federal return (Schedule 1-A) are still taxed by South Carolina, and our estimate taxes your full wages.
Source: SCDOR: Internal Revenue Code conformity update, January 30, 2026; South Carolina Legislature: H.4216, 2026. Checked . See how every state treats tips and overtime
To see your federal deduction and South Carolina tax together, open the tips and overtime calculator with South Carolina selected.
South Carolina vs. neighboring states
South Carolina has the lowest estimated bill among its neighbors. North Carolina and Georgia would charge more.
| State | Est. tax on $65,000 | vs. South Carolina |
|---|---|---|
| North Carolina | $2,085 | +$91 |
| Georgia | $2,495 | +$501 |
Official source
For forms, exact brackets, and filing deadlines, go to the official South Carolina tax agency website.
Related states
- Georgia4.99% flat tax
- North Carolina3.99% flat tax
- California1%–13.3% progressive
- Arkansas2%–3.7% progressive