Overview of South Carolina Income Taxes: South Carolina has a progressive income tax and some of the lowest property taxes in the nation. However, South Carolina’s total sales tax (state and local) is higher than 60% of states.
Your 2025 Estimated State Income Tax:
Breakdown of Your Income Taxes
Your Annual Take-Home Pay
About This Calculator
Our income tax calculator calculates your federal, state and local taxes based on several key inputs: your household income, location, filing status and number of personal exemptions.
How Income Taxes Are Calculated
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First, we calculate your adjusted gross income (AGI) by taking your total household income and reducing it by certain items such as contributions to your 401(k).
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Next, from AGI we subtract exemptions and deductions (either itemized or standard) to get your taxable income. Exemptions can be claimed for each taxpayer.
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Based on your filing status, your taxable income is then applied to the tax brackets to calculate your federal income taxes owed for the year.
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Your location will determine whether you owe local and / or state taxes.
When Do We Update? - We check for any updates to the latest tax rates and regulations annually.
Customer Service - If you would like to leave any feedback, feel free to email info@smartasset.com.
Assumptions
Deductions
- "Other Pre-Tax Deductions" are not used to calculate state taxable income.
Credits
- The only federal credit automatically calculated is the Savers Credit, depending on your eligibility.
- We do not apply any refundable credits, like the Child Tax Credit or Earned Income Tax Credit (EITC).
- We do not apply state credits in our calculations.
Itemized Deductions
- If itemizing at the federal level, you may need to itemize at the state level too. Some states don't allow itemized deductions, which is accounted for in our calculations.
- When calculating the SALT deduction for itemized deductions, we use state and local taxes, and we assume your MAGI.
- We assume that there is no cap to itemized deductions, if a state allows them.
- We do not categorize itemized deductions (such as medical expenses or mortgage interest), which could be subject to specific caps per state.
Local Tax
- Depending on the state, we calculate local taxes at the city level or county level. We do not include local taxes on school districts, metro areas or combine county and city taxes.
- With the exception of NYC, Yonkers, and Portland/Multnomah County, we assume local taxes are a flat tax on either state taxable income or gross income.
Actual results may vary based on individual circumstances and changes in tax laws or IRS regulations. Estimates provided by this calculator do not guarantee income tax amounts or rates. Past performance is not indicative of future results.
SmartAsset.com does not provide legal, tax, accounting or financial advice (except for referring users to third-party advisers registered or chartered as fiduciaries ("Adviser(s)") with a regulatory body in the United States). Articles, opinions and tools are for general informational purposes only and are not intended to provide specific advice or recommendations for any individual. Users should consult their accountant, tax advisor or legal professional to address their particular situation.
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Taxes in South Carolina
South Carolina State Tax Quick Facts
- Income tax: 0% – 6.2%
- Sales tax: 6% – 13%
- Property tax: 0.45% median effective rate
- Gas tax: 28.75 cents per gallon of regular gasoline
With its sandy beaches and warm weather, South Carolina can be an attractive choice for outsiders looking to relocate. The state’s license plates read, “Smiling Faces, Beautiful Places,” but is the tax system in the Palmetto State as welcoming to newcomers as the scenery and people? The answer depends on the specifics of your situation.
While South Carolina’s top income tax of 6.2% is one of the higher top rates in the country, the bottom rate is the lowest. The state also has some of the lowest property taxes in the country, but its total sales tax, when including local rates, is 18th highest across the country.
A financial advisor can help you understand how taxes fit into your overall financial goals. Finding a financial advisor doesn’t have to be hard. SmartAsset’s free tool matches you with vetted financial advisors who serve your area, and you can have a free introductory call with your advisor matches to decide which one you feel is right for you. If you’re ready to find an advisor who can help you achieve your financial goals, get started now.
South Carolina Income Taxes
Like the federal income tax, the South Carolina state income tax applies marginal tax rates based on income tax brackets. So as income increases to higher brackets, so does the percentage of income you pay in taxes. The table below shows the tax rates for all income earners in South Carolina. South Carolina does not differentiate between filing statuses such as single, married filing jointly or head of household. These tax brackets apply regardless of your filing status.
Income Tax Brackets – All Filers
| South Carolina Taxable Income | Rate |
|---|---|
| $0 – $3,560 | 0.00% |
| $3,560 – $17,830 | 3.00% |
| $17,830+ | 6.20% |
South Carolina begins its income tax calculation with your federal taxable income and then applies a set of state-specific additions and subtractions. Some federal deductions are not allowed when determining South Carolina taxable income, including the deduction for state and local income taxes that you may have taken on your federal return. Because South Carolina uses federal taxable income as its starting point, taxpayers who claimed the federal standard deduction do not choose a separate state-level standard deduction.
South Carolina also provides a number of adjustments that can reduce your state taxable income. These include subtractions for Social Security benefits, interest from U.S. government obligations (such as Treasury bills and savings bonds), and certain types of retirement income, which may qualify for a deduction depending on your age and filing status. Contributions to the South Carolina College Investment Program (529 plan) are also deductible for state tax purposes.
South Carolina Sales Tax
If you want to make a purchase in South Carolina, you’ll need to pay state and local sales taxes. The state sales tax rate is 6%, which is about average for U.S states. However, South Carolina counties can elect to have a “local option tax” on general sales. The table below shows the state and local sales tax rates for all 46 South Carolina counties:
Sales Tax Rates (Updated December 2025)
| County Name | Tax Rate |
|---|---|
| Abbeville County | 8% |
| Aiken County | 8% |
| Allendale County | 8% |
| Anderson County | 8% |
| Bamberg County | 8% |
| Barnwell County | 8% |
| Beaufort County | 9% |
| Berkeley County | 9% |
| Calhoun County | 8% |
| Charleston County | 9% |
| Cherokee County | 8% |
| Chester County | 8% |
| Chesterfield County | 8% |
| Clarendon County | 8% |
| Colleton County | 8% |
| Darlington County | 8% |
| Dillon County | 8% |
| Dorchester County | 9% |
| Edgefield County | 8% |
| Fairfield County | 8% |
| Florence County | 8% |
| Georgetown County | 7% |
| Greenville County | 8% |
| Greenwood County | 8% |
| Hampton County | 9% |
| Horry County | 9% |
| Jasper County | 9% |
| Kershaw County | 8% |
| Lancaster County | 8% |
| Laurens County | 8% |
| Lee County | 8% |
| Lexington County | 8% |
| Marion County | 8% |
| Marlboro County | 8% |
| Mccormick County | 8% |
| Newberry County | 8% |
| Oconee County | 7% |
| Orangeburg County | 9% |
| Pickens County | 7% |
| Richland County | 8% |
| Saluda County | 8% |
| Spartanburg County | 8% |
| Sumter County | 8% |
| Union County | 8% |
| Williamsburg County | 8% |
| York County | 13% |
Most services and retail goods are taxable in South Carolina, groceries and prescription drugs are exempt. Over-the-counter medications are taxable, though.
South Carolinians looking for a break from sales tax get one weekend of sales-tax-free purchases of certain items. The sales tax holiday begins on the first Friday in August and runs through the weekend. During that time, purchases of clothing, school supplies, computers, linens and bathroom items (such as towels, shower curtains and bath mats) are exempt from sales tax.
South Carolina Property Tax
By law, the local option sales taxes in South Carolina are enacted in order to reduce county property taxes. That, in part, explains why property taxes in the Palmetto State are so low. The state’s median effective property tax rate (annual taxes paid as a percentage of the median home value) is tied for the fifth-lowest in the country at just 0.45%. South Carolinians pay an average of $1,337 a year in property taxes.
Whether you’re looking to buy your dream vacation home in Myrtle Beach or refinance your current home in Charleston, take a look at our our South Carolina mortgage guide to learn all the details about mortgages in the state.
South Carolina Capital Gains Tax
Capital gains are taxed at two different levels in South Carolina. First, short-term capital gains (those realized in less than a year) are considered normal taxable income and taxed at the rates listed above. For long-term gains, 44% of the “net capital gain” is exempt. The net capital gain is the net long-term gain (of more than a year) minus any short-term loss for the taxable year.
South Carolina Cigarette Tax
The South Carolina cigarette tax is 57 cents per pack of 20. That’s one of the lowest rates in the country.
South Carolina Alcohol Tax
Alcoholic beverage excise and sales taxes in South Carolina are among the highest in the U.S. In addition to general state and local sales taxes, the state collects excise taxes of $5.42 per gallon of liquor, 90 cents per gallon of wine and 76.8 cents per gallon of beer.
South Carolina Gas Tax
The state collects a gas excise tax of just 28.75 cents per gallon.