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South Carolina Income Tax (2026)

Info: Two-rate tax for 2026: 1.99% on income under $30,000 and 5.21% (top) on income $30,000+ (new structure under Act 110, replacing the prior graduated brackets).

InfoVerified May 31, 2026

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Official source: dor.sc.gov →

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Income Tax in states bordering South Carolina

The same rule in each neighboring state LawLert has verified, from that state’s own official source.

GeorgiaInfo
Flat 4.99% for 2026, reduced from 5.19% effective Jan 1, 2026 (HB 111), with further 0.10-point annual cuts planned toward 3.99%.
Verified May 31, 2026 · Source: dor.georgia.gov · Full Georgia rule →
North CarolinaInfo
Flat 3.99% for 2026 (down from 4.25% in 2025); a further cut to 3.49% is triggered for 2027.
Verified May 31, 2026 · Source: ncdor.gov · Full North Carolina rule →

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