South Carolina (SC) Tax Rates — 2026
Income Tax
6.2%
Sales Tax
7.44%
Property Tax
0.53%
Income Tax
Type: Graduated (marginal brackets)
| From | To | Rate |
|---|---|---|
| $0 | $3,460 | 0% |
| $3,460 | $17,330 | 3% |
| $17,330 | and above | 6.2% |
Standard Deduction: Single: $14,600 | Married Filing Jointly: $29,200
Sales Tax
State Rate6%
Avg Local Rate1.44%
Combined Rate7.44%
Groceries: Exempt
+0.87% vs national avg
Property Tax
Effective Rate0.53%
Median Annual Tax$980
-0.54% vs national avg (1.07%)
Retirement Income Tax
Social SecurityNO
PensionsPARTIAL
401(k) / IRAYES
Estate & Inheritance Tax
Has Estate Tax: NO
Corporate Tax
Corporate Income Tax Rate: 5%
Additional Notes
South Carolina is popular with retirees. Taxpayers age 65+ can deduct up to $10,000 in retirement income. Military retirement pay is fully deductible. The top rate is scheduled to decrease to 6.0% by 2027.
Compare with another state:
Sources: South Carolina Department of Revenue; Tax Foundation, Facts & Figures 2025; IRS Publication 17.