South Carolina state income tax
Varies
Can You Write Off South Carolina state income tax?
Short answer: For 2026 South Carolina has two brackets: 1.99% on taxable income under $30,000 and 5.21% (minus $966) at $30,000 and above, down from a 6% top rate in 2025 (Act 110 of 2026 / H. 4216).
Starting in 2026 South Carolina begins with federal AGI and replaces the federal standard deduction with its own SC Income Adjusted Deduction ($15,000 single, $22,500 HoH, $30,000 MFJ, reduced at higher incomes); the state EITC is capped at $200. State and local income, sales, and property taxes share one SALT cap ($40,400 for 2026, reduced above about $505,000 of income) and only help if you itemize.
Records to keep: Keep your state return, W-2s and 1099s (1099-R, SSA-1099), and any state credit worksheets. Check your state revenue department's current-year instructions before you file.
South Carolina state income tax
Varies
Individuals / Personal Taxes
For 2026 South Carolina has two brackets: 1.99% on taxable income under $30,000 and 5.21% (minus $966) at $30,000 and above, down from a 6% top rate in 2025 (Act 110 of 2026 / H. 4216).
Business justification
For 2026 South Carolina has two brackets: 1.99% on taxable income under $30,000 and 5.21% (minus $966) at $30,000 and above, down from a 6% top rate in 2025 (Act 110 of 2026 / H. 4216). Starting in 2026 South Carolina begins with federal AGI and replaces the federal standard deduction with its own SC Income Adjusted Deduction ($15,000 single, $22,500 HoH, $30,000 MFJ, reduced at higher incomes); the state EITC is capped at $200. State and local income, sales, and property taxes share one SALT cap ($40,400 for 2026, reduced above about $505,000 of income) and only help if you itemize.
Category
- Personal Tax Deductions