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South Carolina Personal Income Tax Laws

Explanation of Chart and More Information on Personal Income Tax Laws

Code Section12-6-510, et seq.
Who is Required to FileIndividuals, estates, and trusts; Partnerships are not subject to tax; Part-year and nonresidents are subject to special tax
RateFirst $2,460, 2.5%; Next $2,460, 3%; Next $2,460, 4%; Next $2,460, 5%; Next $2,460, 6%; Over $12,300, 7%
Federal Income Tax DeductibleNo
Federal Income Used as BasisYes

Note: State laws are constantly changing -- contact an attorney or conduct your own legal research to verify the state law(s) you are researching.

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