2026 South Carolina Income Tax Brackets & Rates
Federal and state tax brackets, capital gains rates, and corporate tax rates for South Carolina in tax year 2026.
Federal Income Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | $12,400 | 10.00% |
| $12,400 | $50,400 | 12.00% |
| $50,400 | $105,700 | 22.00% |
| $105,700 | $201,775 | 24.00% |
| $201,775 | $256,225 | 32.00% |
| $256,225 | $640,600 | 35.00% |
| $640,600 | ∞ | 37.00% |
South Carolina State Income Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | $30,000 | 1.99% |
| $30,000 | ∞ | 5.21% |
Federal Capital Gains Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | $49,450 | 0.00% |
| $49,450 | $545,500 | 15.00% |
| $545,500 | ∞ | 20.00% |
Additional Information
- Federal Corporate Tax Rate
- 21.00%
- State Corporate Tax Rate
- 5.00%
- Federal Standard Deduction (Single)
- $16,100
Sources & Trust
Every figure above is traceable to a published source. Each source is rated by what published it, not by how confident we feel about it.
Federal (United States) — 2026
OfficialValues verified- Rate bracketsTier 1 · Primary authority
- Standard deductionTier 1 · Primary authority
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 1 · Primary authority
3 sources— show— hide
Cited for Rate brackets, Standard deduction, Capital gains, Corporate rate · confirmed
Section 4.14(1) table, page 18 of the PDF
- Irs Releases Tax Inflation Adjustments For Tax Year 2026 Including…irs.govTier 1 · Primary authority
Cited for Rate brackets, Standard deduction · confirmed
Press release states $16,100 directly
Cited for Corporate rate · confirmed
Official U.S. Code text: flat 21% corporate rate under §11(b)
How we rate sources — tiers are derived from what published the document, not from our confidence in it.
South Carolina — 2026
OfficialValues verified2026 brackets are a full legislative replacement under Act 110 (H.4216), independently verified against SC DOR's H.4216 guidance -- not a 2025 carry-forward. Act 110 also decoupled SC from federal taxable income and substituted the South Carolina Income Adjusted Deduction ($15,000 single, phasing to $0 between $40,000 and $95,000 of federal AGI).
- Rate bracketsTier 1 · Primary authority
- Standard deductionTier 1 · Primary authority
- Capital gainsTier 3 · Expert secondary
- Corporate rateTier 1 · Primary authority
3 sources— show— hide
Cited for Rate brackets, Standard deduction · confirmed
SCDOR official announcement, fetched this session, quoting the bill: 'the tax rate for income less than $30,000 is 1.99%... the tax rate for income from $30,000 and above is 5.21%, minus $966,' effective for tax years beginning after 2025.
Cited for Corporate rate · confirmed
SCDOR page, fetched this session, states current flat 5% C-corporation rate with no forward change noted
Cited for Rate brackets, Standard deduction, Capital gains · confirmed
Corroborating aggregator summary of Act 110/H.4216, fetched this session, consistent with the SCDOR announcement
How we rate sources — tiers are derived from what published the document, not from our confidence in it.