All states

South Carolina

Progressive brackets
Filing status
Income
Pre-tax adjustments
Itemized deductions
Household

Estimated taxes

Tax year 2025
Gross income$0
Total tax$0
Take-home pay$0

Overall effective rate: 0.0%

Federal

Adjusted gross income
$0
Standard deduction
$15,000
Taxable income
$0
Tax before credits
$0
Credits
- $0
Federal income tax
$0
Effective / marginal rate
0.0% / 0.0%

FICA

Social Security
$0
Medicare
$0
FICA total
$0

State — South Carolina (SC)

State taxable income
$0
State income tax
$0
State + local tax
$0
Effective / marginal rate
0.0% / 0.0%

Notes

  • South Carolina taxes income with a single graduated schedule shared by ALL filing statuses (no separate single / joint bracket tables). For 2025 there are THREE brackets: 0%, 3% and 6%.
  • The top rate has been ratcheting DOWN annually toward 6%, from a former 7%: 6.4% (2023), 6.2% (2024) and 6% (2025). The Legislature accelerated the reduction via the 2024 and 2025 budget provisos.
  • The FIRST bracket is taxed at 0%, so filers below $3,560 of taxable income owe no South Carolina income tax. The 3% rate applies from $3,560 to $17,830, and the 6% top rate applies above $17,830 (thresholds are inflation-indexed annually).
  • The tax base is FEDERAL TAXABLE INCOME (Form SC1040 adopts federal taxable income as its starting point under I.R.C. conformity), not AGI. South Carolina has no standard deduction or personal exemptions of its own; the federal standard or itemized deduction is already baked in.
  • Not modelled: South Carolina's SC1040 modifications to federal taxable income — the 44% net-capital-gain deduction, retirement-income and age-65+ deductions, military-retirement and Social Security exclusions, dependent exemptions, and the reduced 3% rate on active trade or business income. The shared input models none of these, so all federal taxable income is taxed directly — a conservative estimate for filers who qualify for those subtractions.

Sources

Disclaimer: This is an informational estimate for the 2025 tax year only and is provided on a best-effort basis. It is not tax, legal, investment, or financial advice. Results are approximate, may be inaccurate or out of date, and may not reflect all credits, deductions, phase-outs, or local rules. This site assumes no liability for any decisions made or outcomes resulting from its use. Consult a qualified tax professional before filing or making any decisions.