South Carolina income tax calculator
Estimate your 2026 South Carolina and federal income tax and whether you will get a refund. A single filer earning $75,000 owes about $2,657 in South Carolina income tax and $7,676 in federal income tax.
By John Crane, MBA & the Editorial Team · Updated for the 2026 tax year. How we check our numbers
Estimated federal amount owed
$876.00
Federal tax $9,876 · South Carolina owed $3,320
| Federal tax | $9,876 | 11.6% |
|---|---|---|
| South Carolina and local tax | $3,320 | 3.9% |
| Income after these taxes | $71,804 | 84.5% |
- Adjusted gross income
- $85,000
- Taxable income
- $68,900
- Deduction used
- Standard $16,100
- Federal bracket
- 22%
- Effective federal rate
- 11.6%
- SC tax after credits
- $3,320
Where your federal tax comes from
Ordinary income by bracketFederal return summary
Form 1040, 2026| Line | Amount |
|---|---|
| Total income | $85,000.00 |
| Adjustments | -$0.00 |
| Adjusted gross income | $85,000.00 |
| Standard deduction | -$16,100.00 |
| Taxable income | $68,900.00 |
| Income tax | $9,876.00 |
| Total federal tax | $9,876.00 |
| Withholding and estimated payments | $9,000.00 |
| Federal amount owed | $876.00 |
South Carolina return
2026 rules| Line | Amount |
|---|---|
| State taxable income | $82,270.00 |
| Tax before credits | $3,320.27 |
| State tax after credits | $3,320.27 |
| State withheld | $0.00 |
| State amount owed | $3,320.27 |
- Act 110 rates and SCIAD are final; the dependent exemption uses the 2025 amount until SCDOR publishes 2026.
Income tax in South Carolina
- Under Act 110 of 2026, South Carolina starts from federal AGI and taxes income at 1.99% on the first $30,000 and 5.21% above that, for every filing status.
- Federal standard and itemized deductions no longer apply; instead the South Carolina Income Adjusted Deduction gives $15,000 single, $22,500 head of household or $30,000 joint, phasing out as federal AGI rises above $40,000, $60,000 or $80,000.
- Social Security is exempt, and retirees can deduct up to $10,000 of retirement income at 65 or older ($3,000 under 65) plus an age 65 deduction of up to $15,000, reduced by the retirement deduction.
- Nonrefundable credits include a state EITC of 125% of the federal credit capped at $200, a two wage earner credit for married couples, and a care credit of 7% of care expenses.
2026 income tax at common incomes (wages only, standard deduction)
| Income | Federal tax, single | South Carolina tax, single | South Carolina rate, single | South Carolina tax, married |
|---|---|---|---|---|
| $40,000 | $2,623 | $498 | 1.2% | $199 |
| $60,000 | $5,023 | $1,662 | 2.8% | $597 |
| $75,000 | $7,676 | $2,657 | 3.5% | $1,379 |
| $100,000 | $13,176 | $4,244 | 4.2% | $2,965 |
| $150,000 | $24,734 | $6,849 | 4.6% | $6,281 |
Rates
Top rate 5.21%. At $75,000 of wages, each extra $1,000 adds about $66 of South Carolina tax.
Family example
A married couple earning $60,000 with two children and $4,000 of child care: South Carolina tax of $303 before credits, credits of South Carolina EITC ($200), Child and dependent care credit ($210), for $0 owed.
Local income tax
None figured on the South Carolina return.
Examples assume wages only, the standard deduction and no other income. See what comes out of each check in the South Carolina paycheck calculator.
More for South Carolina: South Carolina paycheck calculator · South Carolina mortgage calculator · South Carolina home affordability calculator
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How this is calculated
Federal return
The 2026 Form 1040: standard or itemized deduction, the new Schedule 1-A deductions, tax rates, child tax credit, child and dependent care credit and EITC.
South Carolina
South Carolina's 2026 resident return: its starting point, Social Security and retirement adjustments, deductions, exemptions, rates and main credits.
Sources
Official South Carolina tax guidance (3 sources), checked for 2026. Act 110 rates and SCIAD are final; the dependent exemption uses the 2025 amount until SCDOR publishes 2026.
Sources
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Questions
How much South Carolina income tax do I pay on $75,000?
About $2,657 for a single filer with only wage income and the standard deduction (3.5% of income), or $1,379 for a married couple filing jointly on the same income. Federal income tax on $75,000 for a single filer is about $7,676.
What is South Carolina's top income tax rate in 2026?
5.21% on the highest incomes. At $75,000 of wages, each extra $1,000 adds about $66 of South Carolina tax.
Does South Carolina tax Social Security and retirement income?
Partly. A single retiree aged 67 with $30,000 of Social Security and $30,000 of pension or IRA withdrawals owes about $21 in South Carolina income tax in 2026. Exclusions depend on age, income and the type of retirement income.