South Carolina levies a graduated state income tax that tops out at 6.4% for 2024 after several years of rate cuts. This calculator applies the official bands to your taxable income, subtracts your standard or itemized deduction, and reports the tax due with effective and marginal rates.
How it works
South Carolina taxes income in three slices. The lowest band is taxed at 0%, a middle band at 3%, and everything above the upper threshold at 6.4%. The thresholds are indexed annually for inflation. Taxable income is computed as:
taxable = income − deduction (standard or itemized)
tax = 0% on first band + 3% on middle band + 6.4% aboveSouth Carolina conforms closely to the federal standard deduction — about $14,600 single and $29,200 joint for 2024 — and starts from federal taxable income, so most filers can use their federal figures as the starting point.
Example
A single filer with $60,000 of income subtracts the $14,600 standard deduction, leaving $45,400 taxable. The 0% band covers the first few thousand dollars, the 3% band the next slice, and the 6.4% rate applies to the remainder, producing a state tax in the low-$2,000s and an effective rate around 4%.
Notes
This is a simplified estimate using 2024 brackets and the headline standard deduction. It does not model South Carolina’s specific subtractions (such as the retirement income deduction, the 44% long-term capital gains exclusion, or dependent exemptions) or credits. Bracket thresholds change yearly. Always confirm your figures against the current SC1040 instructions at dor.sc.gov.