South Carolina individual income tax
South Carolina levies an individual income tax on the earnings of residents and nonresidents in the state. This tax is calculated using the individual's federal-adjusted gross income, with rates that span from 0% to 6.5%.
April 18
Return due in 2023
6.5%
Top marginal tax rate
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Pay income tax online
Visit the official state government’s website to pay individual income tax online.
Visit MyDORWAY
What is South Carolina income tax?
Individual income tax
Individual income tax is a type of direct tax levied by South Carolina on individuals that meet the taxable criteria.
Taxable incomes
South Carolina taxes incomes from wages, dividends, interests and capital gains.
Tax brackets
South Carolina taxes are based on your income. The rates range from 0%-6.5%.
Standard dedction
Standard deduction is $12,950 for singles, $25,900 for married filing jointly and $19,400 for head of household.
Dependent deduction
Dependent deduction is $4,430 for eligible dependents for the year 2022.
2022 tax rates
The following is the list of income tax rates for the tax year of 2022
| South Carolina taxable income | Tax rate |
|---|---|
| $0 - $3,200 | 0% |
| $3,200 - $16,040 | 3% |
| $16,040+ | 6.5% |
Individual income tax
The State of South Carolina requires you to pay taxes if you are a resident (regardless of the whether they were earned within the state or not) or a non-resident that earns income from South Carolina
Types of taxable incomes
The income types on which tax is levied are:
In South Carolina, all types of income are generally subject to personal income tax unless they are specifically exempt by state law. This includes, but is not limited to, wages and salary, dividends, capital gains, royalties, and other types of income.
File return
To file a tax return in South Carolina, taxpayers must complete and submit a tax return form. The tax return form requires taxpayers to report their taxable income and any credits or deductions they are eligible to claim. Taxpayers must also calculate their tax liability and pay any taxes owed by the due date.
If you file and pay online, the deadline is May 1, 2023.
To file an extension pay tax due and request extension online.
Form
Due
quarterly or annually
Pay taxes
Taxes in South Carolina are due by 18 April, 2023. Go to the official South Carolina Department of Revenue website.
Taxes can be paid using MyDORWAY portal.
Type of tax
graduated tax
Due
quarterly or annually
Deductions
Tax deductions are a reduction in the amount of income that is subject to taxation. It allows taxpayers to lower the amount of taxable income they have, which in turn reduces the amount of tax they owe. Tax deductions are available for a wide range of expenses, such as charitable donations, mortgage interest, medical expenses, and business expenses.
Standard deduction is $12,950 for singles, $25,900 for married filing jointly and $19,400 for head of household.
The state also has Dependent deduction of $4,430 for eligible dependents for the year 2022.
Credits
A tax credit allows taxpayers to reduce the amount of taxes they are required to pay. This is different from a tax deduction, which reduces the amount of income that is subject to taxation. Tax credits are applied directly to the tax liability, while deductions are applied to the taxable income.
Exclusions
Tax exclusions are an amount of money or income that is not subject to taxation. This means that taxpayers do not have to pay taxes on this income.
Residency
Residency in South Carolina refers to an individual's permanent home or place of residence in the state.
South Carolina resident
A South Carolina resident is someone who is domiciled in South Carolina, or who maintains a permanent place of residence in the state.
Even if you are absent in the state, but intend to return, you are considered a resident.
South Carolina part-year resident
A South Carolina Part-Year Resident is someone who moved into or out of the state during the tax year.
Income earned while the individual was a resident of South Carolina is subject to state taxes.
South Carolina non-resident
A South Carolina Nonresident is someone who does not have a permanent residence in the state.
Nonresidents who receive income from South Carolina sources are required to pay South Carolina taxes. This includes income from South Carolina properties and personal services performed in the state.
Frequently asked questions
Business entities in South Carolina
There are several business entities in South Carolina
South Carolina LLC
Page sponsorWhy we like StartGlobal?
My genuine thoughts
Willy Justin
Founder, Statepedia
StartGlobal: Legal + Taxes + Bookkeeping for solopreneurs
Product
For small businesses, managing taxes, accounting and everything legal is just a pain. Nobody wants to do it, but they have to. Instead of working with CPAs, attorneys and others separately, Start brings all of them under a single subscription. It’s just smooth.
Team
I know the team behind StartGlobal very well. It’s a very hardworking group of individuals who are genuinely passionate about small businesses. They are backed by successful founders like Balaji Srinivasan, Biz Stone(Twitter) and others.
Price
Getting a CPA or attorney is a matter of thousands of dollars. It’s just unfair to pay so much when you’re a small business. Start has a single subscription that covers it all. It is a definite money saver.
$599 one-time