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State Tax · SC · 2025

South Carolina Income Tax Calculator

Enter your income and filing status to see exactly how South Carolina's 2025 tax brackets apply — every dollar of tax shown bracket by bracket, with marginal and effective rates explained.

Based on 2025 South Carolina income tax rates (South Carolina Department of Revenue). Informational only — not professional tax advice.
$

Wages, salary, or other ordinary income

Deductions

Informational only — not professional tax advice.

Enter your income to see your South Carolina state income tax breakdown — bracket by bracket with marginal and effective rates.

Methodology

How South Carolina income tax is calculated

South Carolina uses a progressive bracket system. Taxable income equals gross income minus your deduction. The standard deduction for South Carolina single filers is $15,000. Only the income within each bracket range is taxed at that bracket's rate — not your total income.

Formula

Taxable income    =  Gross income − Deduction
South Carolina state tax  =  Σ (income in each bracket × bracket rate)

Marginal vs. effective rate

Your marginal rate is the rate on your last dollar of taxable income — the highest bracket you reach. Your effective rate is your total state tax divided by gross income. Moving into a higher bracket never means your entire income is taxed at that rate.

Tax year scope

This calculator uses 2025 tax year brackets as published by the South Carolina Department of Revenue.

Limitations

  • Covers state income tax only — federal income tax is separate.
  • Does not account for tax credits, phase-outs, AMT, or above-the-line adjustments.
  • Local income taxes (where applicable) are not modeled.
  • Some states use income-based deduction phase-outs not modeled here.

Last reviewed: January 2025. Rates reviewed annually after South Carolina Department of Revenue publishes updated tables.

Frequently asked questions

What are the South Carolina income tax brackets for 2025?

South Carolina uses a progressive income tax with a top rate of 6.3% for 2025. The exact bracket thresholds depend on your filing status. This calculator applies the full bracket schedule to your income so you can see exactly how much tax falls in each bracket.

What is the difference between marginal and effective tax rate in South Carolina?

Your marginal rate is the rate that applies to your last (highest) dollar of taxable income — the top bracket you reach. Your effective rate is your total South Carolina tax divided by your gross income. Because South Carolina uses progressive brackets, only income above each threshold is taxed at the higher rate — your overall effective rate will always be lower than your marginal rate.

Does this calculator include federal income taxes?

No — this calculator covers South Carolina state income tax only. You still owe federal income tax separately. Use the CiteTax Federal Income Tax Calculator to compute your federal liability and see your total combined tax burden.

When is the South Carolina state income tax return due?

South Carolina state individual income tax returns are generally due April 15 of the following year, matching the federal deadline. Extensions and exact deadlines vary; verify the current calendar at the South Carolina Department of Revenue.

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