South Carolina tax rulesIncome Tax

South Carolina Income Tax (2026)

Info: Two-rate tax for 2026: 1.99% on income under $30,000 and 5.21% (top) on income $30,000+ (new structure under Act 110, replacing the prior graduated brackets).

InfoVerified May 31, 2026

Two-rate tax for 2026: 1.99% on income under $30,000 and 5.21% (top) on income $30,000+ (new structure under Act 110, replacing the prior graduated brackets).

Official source: dor.sc.gov

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