State Reference · Tax Year 2026
South Carolina (SC)
Graduated up to 6.2% (2026 scheduled)
South Carolina Department of Revenue · Main form: SC1040 · Due April 15, 2027
Rates & brackets
Top rate6.2%
Standard deductionMatches federal
Personal / dependent$4,610 dependent exemption + $4,610 for <6
Filing logistics
Main formSC1040
Filing dueApril 15, 2027
E-file portalMyDORWAY
AgencySouth Carolina Department of Revenue
Major credits
- SC EITC (125% of federal — highest in US)
- Two-Wage-Earner Credit
- Retirement deduction
Sales & property tax
Sales tax6% state + up to 3% local
Property taxLocally assessed; 4% assessment ratio on primary residence + homestead for 65+
Preparer notes
- SC EITC is 125% of federal — no other state matches.
- Retirement deduction up to $10,000 (under 65) / $15,000 (65+).
- Age 65+ deduction $15,000 in addition to retirement deduction.
Related deduction & credit lessons
Deepen state-specific credit hunting with these lessons.