South Carolina Tax Rates, Brackets, Forms

Find South Carolina state income tax brackets and rates, standard deduction information, and tax forms by tax year. You can complete and e-File your South Carolina Income Tax Return on eFile.com with your Federal Income Tax Return. Information on how to only prepare and file a South Carolina Income Return.

Still need to complete and file a SC return for a previous Tax Year? Find the South Carolina tax forms below. You can complete and sign the forms here on eFile.com before you mail them to the South Carolina Department of Revenue. For IRS or Federal back taxes, access the tax forms here.

Below find links to other important South Carolina income tax return information and other related features (e.g. tax extension, amendment, etc.).

South Carolina Income Tax Returns

South Carolina Income Taxes
Prepare, eFile a 2023 tax year SC + IRS Tax Return: Detailed eFile.com Service Overview
Prepare only a SC State Return without an IRS return. Details
File a 2023 tax year South Carolina Tax Amendment
South Carolina Income Tax Forms
South Carolina Tax Brackets, Rates explained
IRS Tax Brackets, Rates by Tax Year
Calculate and Estimate your IRS Income Tax Brackets and Rates with the eFile RATEucator.

Income Tax Brackets, Rates, Income Ranges, and Estimated Taxes Due

Here you can find how your South Carolina based income is taxed at different rates within the given tax brackets. When you prepare your return on eFile.com this is all calculated for you based on your income. The South Carolina top marginal tax rate will be gradually reduced by tax year as follows:

  • 2022 6.5%
  • 2023 6.4%
  • 2024 6.3%*
  • 2025 6.2%*
  • 2026 6.1%*
  • 2027 6.0%*

*This South Carolina income tax rate reduction will be 0.10% or one-tenth of one percent in each tax year, assuming General Fund revenues meet the revenue projections by the SC Revenue and Fiscal Affairs Office.

South Carolina Tax Brackets for Tax Year 2023

As you can see your income in South Carolina is taxed at different rates within the given tax brackets for tax year 2023.

Tax Rate
Income Range
Taxes Due
0%
$0 - $3,329
0% within Bracket
3%
$3,330 - $16,679
3% - $100
6.4%
$16,680 or more
6.4% - $670

South Carolina Tax Brackets for Tax Year 2022

As you can see, any income over 16,040 for Single or Married Filing Jointly would be taxed at the rate of 7%.

Tax Rate
Income Range
Taxes Due
0%
$0 - $3,200
0% within Bracket
3%
$3,200 - $6,410
3% - $96
4%
$6,410 - $9,620
4% - $160
5%
$9,620 - $12,820
5% - $256
6%
$12,820 - $16,040
6% - $385
7%
$16,040 or more
7% - $545

South Carolina Tax Brackets for Tax Year 2021

Previous South Carolina Income Brackets.

Tax Rate
Income Range
Taxes Due
0%
$0 - $3,110
0% within Bracket
3%
$3,110 - $6,220
3% - $93
4%
$6,220 - $9,330
4% - $156
5%
$9,330 - $12,440
5% - $249
6%
$12,440 - $15,560
6% - $373
7%
$15,560 or more
7% - $529

South Carolina Standard and Itemized Deductions

Officially, South Carolina does not have standard deductions; however, they technically apply the federal standard deductions when calculating taxable income. Similarly, although South Carolina does not have specific itemized deductions, they do allow adjustments to income similar to itemized deductions at the federal level.

Attention: When you prepare and eFile your Tax Return South Carolina tax return the eFile Tax App will apply the correct standard deductions for you or you can apply the itemized deduction method.

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