United States · State income tax
South Carolina state income tax rate 2027.
The two-rate schedule in the South Carolina Code as amended in 2026, with a clearly labelled projection for 2027.
Short answer: For tax years beginning after 2025, South Carolina taxes the first $30,000 of taxable income at 1.99% and everything above it at 5.21%. Starting with tax year 2027 the top rate drops if revenue triggers are met, so the 2027 figure is projected at 5.21% until the state sets it.
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Result
Enter your South Carolina taxable income and press Estimate.
The South Carolina schedule
South Carolina replaced its old 0%, 3% and 6% schedule with two rates in 2026 Act No. 110 (H.4216), effective March 30, 2026. The Code (section 12-6-510(C)) now says that for taxable years beginning after 2025 the tax is 1.99% of South Carolina taxable income under $30,000, and 5.21% of the amount minus $966 at $30,000 or more. The $966 is not a surcharge: it is the constant that makes the two pieces meet, so $30,000 of income owes $597 under either formula. The state’s own 2026 tax computation schedule prints the same two lines against SC1040 line 5.
Single filers
| Taxable income, 2026 | Rate |
|---|---|
| $0 to $30,000 | 1.99% |
| Over $30,000 | 5.21% |
Joint filers
| Taxable income, 2026 | Rate |
|---|---|
| $0 to $30,000 | 1.99% |
| Over $30,000 | 5.21% |
Deductions, exemptions and local tax
This page asks for the amount on SC1040 line 5, which is South Carolina taxable income, because that is the figure the state’s 2026 computation schedule uses. How you get to line 5 (federal starting point, South Carolina adjustments, deductions and exemptions) is outside the schedule and is not modelled here.
South Carolina is not on Tax Foundation’s list of states with local income taxes.
What changes in 2027 (projected)
Section 12-6-510(C)(2) says that beginning with tax year 2027 the top marginal rate “must be decreased” if individual income tax revenue is projected to grow by at least five percent in the fiscal year that begins in the tax year, with the cut sized to roughly $200 million or 25% of the surplus, whichever is greater, rounded up to the nearest hundredth of a percent, until the top rate reaches 1.99%. Whether that trigger is met for 2027 is decided from the state’s February forecast. Until then the 2027 column keeps 5.21%, which is a ceiling under current law, not a forecast: the trigger can only lower the rate from here. Aggregator tables that still show 0%, 3% and 6% pre-date the 2026 law.
Worked example (2026 schedule)
A single filer with $60,000 of South Carolina taxable income owes $2,160 under the 2026 schedule, an effective rate of 3.60% and a top marginal rate of 5.21%. A single filer with $25,000 owes $498 (1.99% effective, 1.99% marginal). The 2027 projection for the same incomes is the same dollar amount until the state publishes new brackets.
Method
The tool applies each bracket rate only to the slice of income inside that bracket, adds the slices and divides by income for the effective rate. The 2027 line uses the same schedule and is shown as projected. Nothing you type is sent to our servers; the maths runs in your browser. For a full paycheck including federal and payroll taxes, use the paycheck calculator, and for comparing states see the state income tax calculator.
What this does not cover
- Deductions, exemptions and credits. Enter income after them.
- Part-year or nonresident returns, and income taxed at special rates.
- Local income taxes and surtaxes beyond the bracket schedule.
- Any 2027 law change that has not been enacted yet. The 2027 column is a projection from 2026.
Statute text read on the South Carolina Legislature site on November 2, 2026, including the history line “2026 Act No. 110 (H.4216), SECTION 1, eff March 30, 2026” and the 2026 computation schedule.
Sources
- South Carolina Code of Laws, section 12-6-510 (as amended by 2026 Act No. 110, H.4216), including the 2026 tax computation schedule (retrieved November 2026)
- Tax Foundation: State Individual Income Tax Rates and Brackets, 2026 (published before Act 110; used only to confirm it shows the older schedule) (retrieved November 2026)
Frequently asked questions
What is the South Carolina state income tax rate for 2027?
South Carolina has not published a 2027 schedule, so the 2027 figures on this page are projected by carrying forward the 2026 rates (1.99%, 5.21%). The section on what changes in 2027 explains what could move them.
What is the top South Carolina income tax rate?
5.21% under the 2026 schedule. It starts at $30,000 of taxable income for both filing statuses.
How much South Carolina income tax would I pay on $60,000?
A single filer with $60,000 of South Carolina taxable income owes $2,160 under the 2026 schedule, an effective rate of 3.60% and a top marginal rate of 5.21%. The estimator above runs your own figure.
Does this page include deductions or credits?
No. It applies the rate schedule to the taxable income you enter, so subtract your deductions and exemptions first. It does not model credits, local taxes or surtaxes.
Is the 2027 result a forecast?
It is a projection. It carries the 2026 schedule forward and is labelled projected wherever it appears. South Carolina can change its rates or indexed brackets before the 2027 forms are issued.
Where does the information on this page come from?
Statute text read on the South Carolina Legislature site on November 2, 2026, including the history line “2026 Act No. 110 (H.4216), SECTION 1, eff March 30, 2026” and the 2026 computation schedule. The links in the Sources section go to the originals.
Why do some sites still show 0%, 3% and 6% for South Carolina?
That was the schedule under the earlier version of section 12-6-510(B). Act 110 of 2026 replaced it for tax years beginning after 2025, and tables compiled before the law was enacted still show the old rates.
Not legal or tax advice
Rates change and this is an unofficial guide, not run by any state tax agency; the 2027 figures are projections. Nothing you type is transmitted anywhere. Confirm with the South Carolina tax agency or a tax professional before you file.