South Carolina Income Tax Rate 2016 - 2017

South Carolina state income tax rate table for the 2016 - 2017 filing season has six income tax brackets with SC tax rates of 0%, 3%, 4%, 5%, 6% and 7% for Single, Married Filing Jointly, Married Filing Separately, and Head of Household statuses. The South Carolina tax rate is unchanged from last year, however, the income tax brackets increased due to the annual inflation adjustment. South Carolina income tax rate and tax brackets shown in the table below are based on income earned between January 1, 2016 through December 31, 2016.

Single Tax BracketsTax Rate 2016
Source: 2016 Form SC 1040ES, 2016 Tax Computation Schedule for South Carolina Residents and Nonresidents, published by the South Carolina Department of Revenue..
$0to$2,9200%
$2,921to$5,8403%
$5,841to$8,7604%
$8,761to$11,6805%
$11,681to$14,6006%
$14,601to7%
Married Filing Jointly BracketsTax Rate 2016
Source: 2016 Form SC 1040ES, 2016 Tax Computation Schedule for South Carolina Residents and Nonresidents, published by the South Carolina Department of Revenue..
$0to$2,9200%
$2,921to$5,8403%
$5,841to$8,7604%
$8,761to$11,6805%
$11,681to$14,6006%
$14,601to7%
Married Filing Separately BracketsTax Rate 2016
Source: 2016 Form SC 1040ES, 2016 Tax Computation Schedule for South Carolina Residents and Nonresidents, published by the South Carolina Department of Revenue..
$0to$2,9200%
$2,921to$5,8403%
$5,841to$8,7604%
$8,761to$11,6805%
$11,681to$14,6006%
$14,601to7%
Head of Household BracketsTax Rate 2016
Source: 2016 Form SC 1040ES, 2016 Tax Computation Schedule for South Carolina Residents and Nonresidents, published by the South Carolina Department of Revenue..
$0to$2,9200%
$2,921to$5,8403%
$5,841to$8,7604%
$8,761to$11,6805%
$11,681to$14,6006%
$14,601to7%

Please reference the South Carolina tax forms and instructions booklet published by the South Carolina Department of Revenue to determine if you owe state income tax or are due a state income tax refund. South Carolina income tax forms are generally published at the end of each calendar year, which will include any last minute 2016 - 2017 legislative changes to the SC tax rate or tax brackets. The South Carolina income tax rate tables and tax brackets shown on this web page are for illustration purposes only.

South Carolina Tax Brackets 2016 - 2017

Looking at the tax rate and tax brackets shown in the tables above for South Carolina, we can see that South Carolina collects individual income taxes similarly for Single versus Married filing statuses, for example. We can also see the progressive nature of South Carolina state income tax rates from the lowest SC tax rate bracket of 0% to the highest SC tax rate bracket of 7%.

For single taxpayers living and working in the state of South Carolina:

  • Tax rate of 0% on the first $2,920 of taxable income.
  • Tax rate of 3% on taxable income between $2,921 and $5,840.
  • Tax rate of 4% on taxable income between $5,841 and $8,760.
  • Tax rate of 5% on taxable income between $8,761 and $11,680.
  • Tax rate of 6% on taxable income between $11,681 and $14,600.
  • Tax rate of 7% on taxable income over $14,600.

For married taxpayers living and working in the state of South Carolina:

  • Tax rate of 0% on the first $2,920 of taxable income.
  • Tax rate of 3% on taxable income between $2,921 and $5,840.
  • Tax rate of 4% on taxable income between $5,841 and $8,760.
  • Tax rate of 5% on taxable income between $8,761 and $11,680.
  • Tax rate of 6% on taxable income between $11,681 and $14,600.
  • Tax rate of 7% on taxable income over $14,600.

For the Single, Married Filing Jointly, Married Filing Separately, and Head of Household filing statuses, the SC tax rates remain the same. Notice also that the Single, Married Filing Jointly, Married Filing Separately, and Head of Household income tax brackets are the same in the state of South Carolina.

Last updated: December 17, 2016