South Carolina taxes income earned in South Carolina by residents and nonresidents.

Individual Income Tax rates:

For tax year 2026, South Carolina has two Individual Income Tax brackets, with modified tax rates:

• 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.

Tax brackets are adjusted annually for inflation. Review Information Letter #26-23 for complete details. 

Additional resources

Did you receive an Identity Verification Notice?

You may receive a letter from the SCDOR asking you to complete either the Identity Verification Quiz or Individual Code Verification after filing your return. This is just another step we are taking to ensure that fraudsters are not using your information to file a false return and steal your refund.

Keep your contact information up to date

The SCDOR wants to be sure we are sending your tax information to the right place and to the right person. Notify us if your contact information has changed since you last filed a South Carolina Individual Income Tax return.  

Change your contact information

Protect your information

The SCDOR is committed to keeping taxpayer information secure and to helping educate taxpayers about potential threats, including identity theft, tax fraud, and emergencies. Stay informed and cautious when choosing tax preparers, creating passwords, and storing sensitive information.

Mailing addresses

Tax return mailing addresses are listed on the form. Please use the appropriate address, including the entire zip code.