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South Carolina

State Income Tax

0–6.2%
Rate Range
Exempt
Social Security
2026-04-15
Filing Deadline
3 brackets
Structure

South Carolina imposes a state income tax using a graduated tax structure with 3 brackets ranging from 0% to 6.2%. The filing deadline is 2026-04-15. Social Security benefits are exempt from South Carolina state income tax. Retirement income is generally taxable. Social Security is exempt; significant retirement income deductions available for those 65+.

Full Tax Details

Has Income TaxYes
Tax Structure3 Brackets
Rate0–6.2%
Single Standard Deduction$14,600
Married Standard Deduction$29,200
Single Personal ExemptionN/A
Married Personal ExemptionN/A
Taxes Social SecurityExempt
Taxes Retirement IncomeYes
Filing Deadline2026-04-15

Retirement Income Details

Social Security is exempt; significant retirement income deductions available for those 65+.

How South Carolina Compares to Neighboring States

StateRateStructureSocial Security
South Carolina ★0–6.2%GraduatedExempt
Georgia5.19%FlatExempt
North Carolina4.25%FlatExempt

Frequently Asked Questions — South Carolina Income Tax

Does South Carolina have a state income tax?

Yes. South Carolina has a state income tax with a graduated structure ranging from 0% to 6.2% across 3 brackets.

What is the South Carolina income tax rate?

South Carolina has a graduated income tax with 3 brackets. The lowest rate is 0% and the highest rate is 6.2%.

Is Social Security taxed in South Carolina?

No. South Carolina does not tax Social Security benefits, which can be significant for retirees living on fixed incomes.

Is retirement income taxed in South Carolina?

Yes. South Carolina generally taxes retirement income. Social Security is exempt; significant retirement income deductions available for those 65+.

When is the South Carolina income tax filing deadline?

The South Carolina state income tax filing deadline is 2026-04-15. You can file and pay through the official South Carolina Department of Revenue portal.

What is the standard deduction in South Carolina?

South Carolina's standard deduction is $14,600 for single filers and $29,200 for married filing jointly.

How does South Carolina income tax compare to neighboring states?

South Carolina's top rate of 6.2% is in the moderate range nationally. Use the comparison table above to see how neighboring states compare.

Official Payment Portal

South Carolina Department of Revenue

File & Pay →

Last verified: 2026-03-31 · Always consult a tax professional before making financial decisions.