South Carolina Income Tax Rate 2018 - 2019

South Carolina state income tax rate table for the 2018 - 2019 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, 2018 through December 31, 2018. Outlook for the 2019 South Carolina income tax rate is to remain unchanged with income tax brackets increasing due to the annual inflation adjustment.

Single Tax BracketsTax Rate 2018
Source: 2018 Form SC 1040ES, 2018 Tax Computation Schedule for South Carolina Residents and Nonresidents, published by the South Carolina Department of Revenue.
$0to$2,9700%
$2,971to$5,9403%
$5,941to$8,9104%
$8,911to$11,8805%
$11,881to$14,8606%
$14,861to7%
Married Filing Jointly BracketsTax Rate 2018
Source: 2018 Form SC 1040ES, 2018 Tax Computation Schedule for South Carolina Residents and Nonresidents, published by the South Carolina Department of Revenue.
$0to$2,9700%
$2,971to$5,9403%
$5,941to$8,9104%
$8,911to$11,8805%
$11,881to$14,8606%
$14,861to7%
Married Filing Separately BracketsTax Rate 2018
Source: 2018 Form SC 1040ES, 2018 Tax Computation Schedule for South Carolina Residents and Nonresidents, published by the South Carolina Department of Revenue.
$0to$2,9700%
$2,971to$5,9403%
$5,941to$8,9104%
$8,911to$11,8805%
$11,881to$14,8606%
$14,861to7%
Head of Household BracketsTax Rate 2018
Source: 2018 Form SC 1040ES, 2018 Tax Computation Schedule for South Carolina Residents and Nonresidents, published by the South Carolina Department of Revenue.
$0to$2,9700%
$2,971to$5,9403%
$5,941to$8,9104%
$8,911to$11,8805%
$11,881to$14,8606%
$14,861to7%

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 2018 - 2019 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 2018 - 2019

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 $2,970 of taxable income.
  • Tax rate of 3% on taxable income between $2,971 and $5,940.
  • Tax rate of 4% on taxable income between $5,941 and $8,910.
  • Tax rate of 5% on taxable income between $8,911 and $11,880.
  • Tax rate of 6% on taxable income between $11,881 and $14,860.
  • Tax rate of 7% on taxable income over $14,860.

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

  • Tax rate of 0% on the first $2,970 of taxable income.
  • Tax rate of 3% on taxable income between $2,971 and $5,940.
  • Tax rate of 4% on taxable income between $5,941 and $8,910.
  • Tax rate of 5% on taxable income between $8,911 and $11,880.
  • Tax rate of 6% on taxable income between $11,881 and $14,860.
  • Tax rate of 7% on taxable income over $14,860.

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: October 17, 2018