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UNITED STATES / SOUTH CAROLINA / TAX TABLES / 2026

South Carolina tax tables 2026

The figures set by or for South Carolina for 2026: income tax brackets, payroll contributions and employer rates. Federal or national figures for the US are on the national page.

In force
2026-01-01 to 2026-12-31
Currency
USD
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Income tax

Income tax

South Carolina income tax brackets: All filing statuses

State taxable income, per yearRate
$0 to $30,0001.99%
Over $30,0005.21%

Source: SCDOR SC Information Letter #26-23, Tax Legislative Update for 2026 (Oct. 1, 2026), House Bill 4216 (Act No. 110), Sections 1–3 · retrieved 2026-10-20

South Carolina income tax: key figures

ItemValue
TypeProgressive brackets
Top rate5.21%
Standard deduction: SingleSC Income Adjusted Deduction; phases out between $40,001 and $95,000 of federal AGI.$15,000
Standard deduction: Married filing separatelySCIAD; phases out between $40,001 and $95,000 of federal AGI.$15,000
Standard deduction: Head of householdSCIAD; phases out between $60,001 and $142,500 of federal AGI.$22,500
Standard deduction: Married filing jointlySCIAD; phases out between $80,001 and $190,000 of federal AGI.$30,000
Standard deduction: Qualifying surviving spouseSCIAD; same as married filing jointly.$30,000

Source: SCDOR SC Information Letter #26-23, Tax Legislative Update for 2026 (Oct. 1, 2026), House Bill 4216 (Act No. 110), Sections 1–3 · retrieved 2026-10-20

Employee

Employee contributions

South Carolina supplemental (bonus) withholding

ItemValue
Supplemental rateNone published: bonuses are withheld with regular wages

Source: SCDOR WH-1603F (2026) and WH-105 South Carolina Withholding Tax Information Guide · retrieved 2026-10-20

Employer

Employer costs

South Carolina state unemployment insurance (employer)

ItemValue
Taxable wage base (per employee, per year)$14,000
New employer rate1%
Experience-rated range: lowest0%
Experience-rated range: highest5.4%

South Carolina's base new-employer rate from the U.S. Department of Labor's 2026 summary. State surcharges, if any, are not included.

Source: U.S. Department of Labor, Significant Provisions of State Unemployment Insurance Laws, Effective July 2026 · retrieved 2026-10-16

All United States tax tables 2026 →

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Official sources

  1. dor.sc.govWH-1603F Formula for Computing South Carolina 2026 Withholding Tax (Rev. 11/4/25) · retrieved 2026-10-20
  2. dor.sc.govWH-1603 2026 Withholding Tax Tables (Rev. 10/30/25) · retrieved 2026-10-20
  3. dor.sc.gov2026 SC W-4 Employee's Withholding Allowance Certificate (Rev. 12/5/25) · retrieved 2026-10-20
  4. dor.sc.govSC Information Letter #26-23: Tax Legislative Update for 2026 · retrieved 2026-10-20
  5. dor.sc.govInformation about H. 4216 · retrieved 2026-10-20
  6. dor.sc.govIndividual Income Tax · retrieved 2026-10-20
  7. dor.sc.govSouth Carolina Withholding tables updated for 2026 (Nov. 6, 2025) · retrieved 2026-10-20
  8. dor.sc.govWH-105 South Carolina Withholding Tax Information Guide · retrieved 2026-10-20
  9. dor.sc.govWithholding · retrieved 2026-10-20
  10. dor.sc.govSC Information Letter #26-20: Individual Income Tax Reform (Aug. 31, 2026) · retrieved 2026-10-20
  11. scstatehouse.gov2025-2026 Bill 4216 (Act No. 110), ratified text and status · retrieved 2026-10-20
  12. scstatehouse.govSouth Carolina Code of Laws, Title 12, Chapter 8 (Withholding Tax), Section 12-8-520 · retrieved 2026-10-20
  13. oui.doleta.govU.S. Department of Labor, Significant Provisions of State Unemployment Insurance Laws, Effective July 2026 · retrieved 2026-10-16

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