South Carolina SC1040 Tax Tables

SC1040 Tax Tables
SC1040TT_2023.pdf
2023 South Carolina Individual Income Tax Tables (Revised 4/4/23)
If your
taxable income
is:
At
least

But
less
than

If your
taxable income
is:

Your
tax
Is:

At
least

But
less
than

If your
taxable income
is:

Your
tax
Is:

At
least

3,000
0
50
100
150
200
250
300
350
400
450
500
550
600
650
700
750
800
850
900
950

50
100
150
200
250
300
350
400
450
500
550
600
650
700
750
800
850
900
950
1,000

$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0

3,000
3,050
3,100
3,150
3,200
3,250
3,300
3,350
3,400
3,450
3,500
3,550
3,600
3,650
3,700
3,750
3,800
3,850
3,900
3,950

$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0

4,000
4,050
4,100
4,150
4,200
4,250
4,300
4,350
4,400
4,450
4,500
4,550
4,600
4,650
4,700
4,750
4,800
4,850
4,900
4,950

$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0

5,000
5,050
5,100
5,150
5,200
5,250
5,300
5,350
5,400
5,450
5,500
5,550
5,600
5,650
5,700
5,750
5,800
5,850
5,900
5,950

1,000
1,000
1,050
1,100
1,150
1,200
1,250
1,300
1,350
1,400
1,450
1,500
1,550
1,600
1,650
1,700
1,750
1,800
1,850
1,900
1,950

1,050
1,100
1,150
1,200
1,250
1,300
1,350
1,400
1,450
1,500
1,550
1,600
1,650
1,700
1,750
1,800
1,850
1,900
1,950
2,000
2,050
2,100
2,150
2,200
2,250
2,300
2,350
2,400
2,450
2,500
2,550
2,600
2,650
2,700
2,750
2,800
2,850
2,900
2,950
3,000

4,050
4,100
4,150
4,200
4,250
4,300
4,350
4,400
4,450
4,500
4,550
4,600
4,650
4,700
4,750
4,800
4,850
4,900
4,950
5,000

$0
$0
$0
$0
$0
$0
$0
$1
$3
$4
$6
$7
$9
$10
$12
$13
$15
$16
$18
$19

6,000
6,050
6,100
6,150
6,200
6,250
6,300
6,350
6,400
6,450
6,500
6,550
6,600
6,650
6,700
6,750
6,800
6,850
6,900
6,950

$21
$22
$24
$25
$27
$28
$30
$31
$33
$34
$36
$37
$39
$40
$42
$43
$45
$46
$48
$49

7,000
7,100
7,200
7,300
7,400
7,500
7,600
7,700
7,800
7,900
8,000
8,100
8,200
8,300
8,400
8,500
8,600
8,700
8,800
8,900

At
least

$51
$52
$54
$55
$57
$58
$60
$61
$63
$64
$66
$67
$69
$70
$72
$73
$75
$76
$78
$79

9,000
9,100
9,200
9,300
9,400
9,500
9,600
9,700
9,800
9,900
10,000
10,100
10,200
10,300
10,400
10,500
10,600
10,700
10,800
10,900

6,050
6,100
6,150
6,200
6,250
6,300
6,350
6,400
6,450
6,500
6,550
6,600
6,650
6,700
6,750
6,800
6,850
6,900
6,950
7,000
7,100
7,200
7,300
7,400
7,500
7,600
7,700
7,800
7,900
8,000
8,100
8,200
8,300
8,400
8,500
8,600
8,700
8,800
8,900
9,000

$81
$82
$84
$85
$87
$88
$90
$91
$93
$94
$96
$97
$99
$100
$102
$103
$105
$106
$108
$109

11,000
11,100
11,200
11,300
11,400
11,500
11,600
11,700
11,800
11,900
12,000
12,100
12,200
12,300
12,400
12,500
12,600
12,700
12,800
12,900

$112
$115
$118
$121
$124
$127
$130
$133
$136
$139
$142
$145
$148
$151
$154
$157
$160
$163
$166
$169

13,000
13,100
13,200
13,300
13,400
13,500
13,600
13,700
13,800
13,900
14,000
14,100
14,200
14,300
14,400
14,500
14,600
14,700
14,800
14,900

1

Your
tax
Is:

At
least

$172
$175
$178
$181
$184
$187
$190
$193
$196
$199
$202
$205
$208
$211
$214
$217
$220
$223
$226
$229

15,000
15,100
15,200
15,300
15,400
15,500
15,600
15,700
15,800
15,900
16,000
16,100
16,200
16,300
16,400
16,500
16,600
16,700
16,800
16,900

11,100
11,200
11,300
11,400
11,500
11,600
11,700
11,800
11,900
12,000
12,100
12,200
12,300
12,400
12,500
12,600
12,700
12,800
12,900
13,000
13,100
13,200
13,300
13,400
13,500
13,600
13,700
13,800
13,900
14,000
14,100
14,200
14,300
14,400
14,500
14,600
14,700
14,800
14,900
15,000

$232
$235
$238
$241
$244
$247
$250
$253
$256
$259
$262
$265
$268
$271
$274
$277
$280
$283
$286
$289

17,000
17,100
17,200
17,300
17,400
17,500
17,600
17,700
17,800
17,900
18,000
18,100
18,200
18,300
18,400
18,500
18,600
18,700
18,800
18,900

$292
$295
$298
$301
$304
$307
$310
$313
$316
$319
$322
$325
$328
$331
$334
$337
$340
$343
$346
$349

19,000
19,100
19,200
19,300
19,400
19,500
19,600
19,700
19,800
19,900
20,000
20,100
20,200
20,300
20,400
20,500
20,600
20,700
20,800
20,900

Your
tax
Is:

$352
$355
$358
$361
$364
$367
$370
$373
$376
$379
$382
$385
$388
$391
$394
$397
$400
$402
$408
$415

21,000
21,100
21,200
21,300
21,400
21,500
21,600
21,700
21,800
21,900
22,000
22,100
22,200
22,300
22,400
22,500
22,600
22,700
22,800
22,900

17,100
17,200
17,300
17,400
17,500
17,600
17,700
17,800
17,900
18,000
18,100
18,200
18,300
18,400
18,500
18,600
18,700
18,800
18,900
19,000

$421
$428
$434
$440
$447
$453
$460
$466
$472
$479
$485
$492
$498
$504
$511
$517
$524
$530
$536
$543

19,000

15,000
15,100
15,200
15,300
15,400
15,500
15,600
15,700
15,800
15,900
16,000
16,100
16,200
16,300
16,400
16,500
16,600
16,700
16,800
16,900
17,000

But
less
than

17,000

13,000

9,000
9,100
9,200
9,300
9,400
9,500
9,600
9,700
9,800
9,900
10,000
10,100
10,200
10,300
10,400
10,500
10,600
10,700
10,800
10,900
11,000

But
less
than

If your
taxable income
is:

11,000

7,000

5,000
5,050
5,100
5,150
5,200
5,250
5,300
5,350
5,400
5,450
5,500
5,550
5,600
5,650
5,700
5,750
5,800
5,850
5,900
5,950
6,000

Your
tax
Is:

6,000

4,000

2,000
2,000
2,050
2,100
2,150
2,200
2,250
2,300
2,350
2,400
2,450
2,500
2,550
2,600
2,650
2,700
2,750
2,800
2,850
2,900
2,950

3,050
3,100
3,150
3,200
3,250
3,300
3,350
3,400
3,450
3,500
3,550
3,600
3,650
3,700
3,750
3,800
3,850
3,900
3,950
4,000

But
less
than

If your
taxable income
is:

19,100
19,200
19,300
19,400
19,500
19,600
19,700
19,800
19,900
20,000
20,100
20,200
20,300
20,400
20,500
20,600
20,700
20,800
20,900
21,000

$549
$556
$562
$568
$575
$581
$588
$594
$600
$607
$613
$620
$626
$632
$639
$645
$652
$658
$664
$671

21,000
21,100
21,200
21,300
21,400
21,500
21,600
21,700
21,800
21,900
22,000
22,100
22,200
22,300
22,400
22,500
22,600
22,700
22,800
22,900
23,000

$677
$684
$690
$696
$703
$709
$716
$722
$728
$735
$741
$748
$754
$760
$767
$773
$780
$786
$792
$799

2023 South Carolina Individual Income Tax Tables (Revised 4/4/23)
If your
taxable income
is:
At
least

But
less
than

Your
tax
Is:

If your
taxable income
is:
At
least

23,000
23,000
23,100
23,200
23,300
23,400
23,500
23,600
23,700
23,800
23,900
24,000
24,100
24,200
24,300
24,400
24,500
24,600
24,700
24,800
24,900

23,100
23,200
23,300
23,400
23,500
23,600
23,700
23,800
23,900
24,000
24,100
24,200
24,300
24,400
24,500
24,600
24,700
24,800
24,900
25,000
25,100
25,200
25,300
25,400
25,500
25,600
25,700
25,800
25,900
26,000
26,100
26,200
26,300
26,400
26,500
26,600
26,700
26,800
26,900
27,000

$805
$812
$818
$824
$831
$837
$844
$850
$856
$863
$869
$876
$882
$888
$895
$901
$908
$914
$920
$927

29,000
29,100
29,200
29,300
29,400
29,500
29,600
29,700
29,800
29,900
30,000
30,100
30,200
30,300
30,400
30,500
30,600
30,700
30,800
30,900

$933
$940
$946
$952
$959
$965
$972
$978
$984
$991
$997
$1,004
$1,010
$1,016
$1,023
$1,029
$1,036
$1,042
$1,048
$1,055

31,000
31,100
31,200
31,300
31,400
31,500
31,600
31,700
31,800
31,900
32,000
32,100
32,200
32,300
32,400
32,500
32,600
32,700
32,800
32,900

27,100
27,200
27,300
27,400
27,500
27,600
27,700
27,800
27,900
28,000
28,100
28,200
28,300
28,400
28,500
28,600
28,700
28,800
28,900
29,000

At
least

$1,061
$1,068
$1,074
$1,080
$1,087
$1,093
$1,100
$1,106
$1,112
$1,119
$1,125
$1,132
$1,138
$1,144
$1,151
$1,157
$1,164
$1,170
$1,176
$1,183

33,000
33,100
33,200
33,300
33,400
33,500
33,600
33,700
33,800
33,900
34,000
34,100
34,200
34,300
34,400
34,500
34,600
34,700
34,800
34,900

29,100
29,200
29,300
29,400
29,500
29,600
29,700
29,800
29,900
30,000
30,100
30,200
30,300
30,400
30,500
30,600
30,700
30,800
30,900
31,000
31,100
31,200
31,300
31,400
31,500
31,600
31,700
31,800
31,900
32,000
32,100
32,200
32,300
32,400
32,500
32,600
32,700
32,800
32,900
33,000

$1,189
$1,196
$1,202
$1,208
$1,215
$1,221
$1,228
$1,234
$1,240
$1,247
$1,253
$1,260
$1,266
$1,272
$1,279
$1,285
$1,292
$1,298
$1,304
$1,311

35,000
35,100
35,200
35,300
35,400
35,500
35,600
35,700
35,800
35,900
36,000
36,100
36,200
36,300
36,400
36,500
36,600
36,700
36,800
36,900

$1,317
$1,324
$1,330
$1,336
$1,343
$1,349
$1,356
$1,362
$1,368
$1,375
$1,381
$1,388
$1,394
$1,400
$1,407
$1,413
$1,420
$1,426
$1,432
$1,439

37,000
37,100
37,200
37,300
37,400
37,500
37,600
37,700
37,800
37,900
38,000
38,100
38,200
38,300
38,400
38,500
38,600
38,700
38,800
38,900

Your
tax
Is:

At
least

$1,445
$1,452
$1,458
$1,464
$1,471
$1,477
$1,484
$1,490
$1,496
$1,503
$1,509
$1,516
$1,522
$1,528
$1,535
$1,541
$1,548
$1,554
$1,560
$1,567

39,000
39,100
39,200
39,300
39,400
39,500
39,600
39,700
39,800
39,900
40,000
40,100
40,200
40,300
40,400
40,500
40,600
40,700
40,800
40,900

35,100
35,200
35,300
35,400
35,500
35,600
35,700
35,800
35,900
36,000
36,100
36,200
36,300
36,400
36,500
36,600
36,700
36,800
36,900
37,000
37,100
37,200
37,300
37,400
37,500
37,600
37,700
37,800
37,900
38,000
38,100
38,200
38,300
38,400
38,500
38,600
38,700
38,800
38,900
39,000

$1,573
$1,580
$1,586
$1,592
$1,599
$1,605
$1,612
$1,618
$1,624
$1,631
$1,637
$1,644
$1,650
$1,656
$1,663
$1,669
$1,676
$1,682
$1,688
$1,695

41,000
41,100
41,200
41,300
41,400
41,500
41,600
41,700
41,800
41,900
42,000
42,100
42,200
42,300
42,400
42,500
42,600
42,700
42,800
42,900

$1,701
$1,708
$1,714
$1,720
$1,727
$1,733
$1,740
$1,746
$1,752
$1,759
$1,765
$1,772
$1,778
$1,784
$1,791
$1,797
$1,804
$1,810
$1,816
$1,823

43,000
43,100
43,200
43,300
43,400
43,500
43,600
43,700
43,800
43,900
44,000
44,100
44,200
44,300
44,400
44,500
44,600
44,700
44,800
44,900

2

Your
tax
Is:

At
least

$1,829
$1,836
$1,842
$1,848
$1,855
$1,861
$1,868
$1,874
$1,880
$1,887
$1,893
$1,900
$1,906
$1,912
$1,919
$1,925
$1,932
$1,938
$1,944
$1,951

45,000
45,100
45,200
45,300
45,400
45,500
45,600
45,700
45,800
45,900
46,000
46,100
46,200
46,300
46,400
46,500
46,600
46,700
46,800
46,900

41,100
41,200
41,300
41,400
41,500
41,600
41,700
41,800
41,900
42,000
42,100
42,200
42,300
42,400
42,500
42,600
42,700
42,800
42,900
43,000
43,100
43,200
43,300
43,400
43,500
43,600
43,700
43,800
43,900
44,000
44,100
44,200
44,300
44,400
44,500
44,600
44,700
44,800
44,900
45,000

$1,957
$1,964
$1,970
$1,976
$1,983
$1,989
$1,996
$2,002
$2,008
$2,015
$2,021
$2,028
$2,034
$2,040
$2,047
$2,053
$2,060
$2,066
$2,072
$2,079

47,000
47,100
47,200
47,300
47,400
47,500
47,600
47,700
47,800
47,900
48,000
48,100
48,200
48,300
48,400
48,500
48,600
48,700
48,800
48,900

$2,085
$2,092
$2,098
$2,104
$2,111
$2,117
$2,124
$2,130
$2,136
$2,143
$2,149
$2,156
$2,162
$2,168
$2,175
$2,181
$2,188
$2,194
$2,200
$2,207

49,000
49,100
49,200
49,300
49,400
49,500
49,600
49,700
49,800
49,900
50,000
50,100
50,200
50,300
50,400
50,500
50,600
50,700
50,800
50,900

Your
tax
Is:

$2,213
$2,220
$2,226
$2,232
$2,239
$2,245
$2,252
$2,258
$2,264
$2,271
$2,277
$2,284
$2,290
$2,296
$2,303
$2,309
$2,316
$2,322
$2,328
$2,335

51,000
51,100
51,200
51,300
51,400
51,500
51,600
51,700
51,800
51,900
52,000
52,100
52,200
52,300
52,400
52,500
52,600
52,700
52,800
52,900

47,100
47,200
47,300
47,400
47,500
47,600
47,700
47,800
47,900
48,000
48,100
48,200
48,300
48,400
48,500
48,600
48,700
48,800
48,900
49,000

$2,341
$2,348
$2,354
$2,360
$2,367
$2,373
$2,380
$2,386
$2,392
$2,399
$2,405
$2,412
$2,418
$2,424
$2,431
$2,437
$2,444
$2,450
$2,456
$2,463

49,000

45,000
45,100
45,200
45,300
45,400
45,500
45,600
45,700
45,800
45,900
46,000
46,100
46,200
46,300
46,400
46,500
46,600
46,700
46,800
46,900
47,000

But
less
than

47,000

43,000

39,000
39,100
39,200
39,300
39,400
39,500
39,600
39,700
39,800
39,900
40,000
40,100
40,200
40,300
40,400
40,500
40,600
40,700
40,800
40,900
41,000

But
less
than

If your
taxable income
is:

41,000

37,000

33,000
33,100
33,200
33,300
33,400
33,500
33,600
33,700
33,800
33,900
34,000
34,100
34,200
34,300
34,400
34,500
34,600
34,700
34,800
34,900
35,000

But
less
than

If your
taxable income
is:

35,000

31,000

27,000
27,000
27,100
27,200
27,300
27,400
27,500
27,600
27,700
27,800
27,900
28,000
28,100
28,200
28,300
28,400
28,500
28,600
28,700
28,800
28,900

Your
tax
Is:

29,000

25,000
25,000
25,100
25,200
25,300
25,400
25,500
25,600
25,700
25,800
25,900
26,000
26,100
26,200
26,300
26,400
26,500
26,600
26,700
26,800
26,900

But
less
than

If your
taxable income
is:

49,100
49,200
49,300
49,400
49,500
49,600
49,700
49,800
49,900
50,000
50,100
50,200
50,300
50,400
50,500
50,600
50,700
50,800
50,900
51,000

$2,469
$2,476
$2,482
$2,488
$2,495
$2,501
$2,508
$2,514
$2,520
$2,527
$2,533
$2,540
$2,546
$2,552
$2,559
$2,565
$2,572
$2,578
$2,584
$2,591

51,000
51,100
51,200
51,300
51,400
51,500
51,600
51,700
51,800
51,900
52,000
52,100
52,200
52,300
52,400
52,500
52,600
52,700
52,800
52,900
53,000

$2,597
$2,604
$2,610
$2,616
$2,623
$2,629
$2,636
$2,642
$2,648
$2,655
$2,661
$2,668
$2,674
$2,680
$2,687
$2,693
$2,700
$2,706
$2,712
$2,719

2023 South Carolina Individual Income Tax Tables (Revised 4/4/23)
If your
taxable income
is:
At
least

But
less
than

Your
tax
Is:

If your
taxable income
is:
At
least

53,000
53,000
53,100
53,200
53,300
53,400
53,500
53,600
53,700
53,800
53,900
54,000
54,100
54,200
54,300
54,400
54,500
54,600
54,700
54,800
54,900

53,100
53,200
53,300
53,400
53,500
53,600
53,700
53,800
53,900
54,000
54,100
54,200
54,300
54,400
54,500
54,600
54,700
54,800
54,900
55,000
55,100
55,200
55,300
55,400
55,500
55,600
55,700
55,800
55,900
56,000
56,100
56,200
56,300
56,400
56,500
56,600
56,700
56,800
56,900
57,000

$2,725
$2,732
$2,738
$2,744
$2,751
$2,757
$2,764
$2,770
$2,776
$2,783
$2,789
$2,796
$2,802
$2,808
$2,815
$2,821
$2,828
$2,834
$2,840
$2,847

59,000
59,100
59,200
59,300
59,400
59,500
59,600
59,700
59,800
59,900
60,000
60,100
60,200
60,300
60,400
60,500
60,600
60,700
60,800
60,900

$2,853
$2,860
$2,866
$2,872
$2,879
$2,885
$2,892
$2,898
$2,904
$2,911
$2,917
$2,924
$2,930
$2,936
$2,943
$2,949
$2,956
$2,962
$2,968
$2,975

61,000
61,100
61,200
61,300
61,400
61,500
61,600
61,700
61,800
61,900
62,000
62,100
62,200
62,300
62,400
62,500
62,600
62,700
62,800
62,900

57,100
57,200
57,300
57,400
57,500
57,600
57,700
57,800
57,900
58,000
58,100
58,200
58,300
58,400
58,500
58,600
58,700
58,800
58,900
59,000

At
least

$2,981
$2,988
$2,994
$3,000
$3,007
$3,013
$3,020
$3,026
$3,032
$3,039
$3,045
$3,052
$3,058
$3,064
$3,071
$3,077
$3,084
$3,090
$3,096
$3,103

63,000
63,100
63,200
63,300
63,400
63,500
63,600
63,700
63,800
63,900
64,000
64,100
64,200
64,300
64,400
64,500
64,600
64,700
64,800
64,900

59,100
59,200
59,300
59,400
59,500
59,600
59,700
59,800
59,900
60,000
60,100
60,200
60,300
60,400
60,500
60,600
60,700
60,800
60,900
61,000
61,100
61,200
61,300
61,400
61,500
61,600
61,700
61,800
61,900
62,000
62,100
62,200
62,300
62,400
62,500
62,600
62,700
62,800
62,900
63,000

$3,109
$3,116
$3,122
$3,128
$3,135
$3,141
$3,148
$3,154
$3,160
$3,167
$3,173
$3,180
$3,186
$3,192
$3,199
$3,205
$3,212
$3,218
$3,224
$3,231

65,000
65,100
65,200
65,300
65,400
65,500
65,600
65,700
65,800
65,900
66,000
66,100
66,200
66,300
66,400
66,500
66,600
66,700
66,800
66,900

$3,237
$3,244
$3,250
$3,256
$3,263
$3,269
$3,276
$3,282
$3,288
$3,295
$3,301
$3,308
$3,314
$3,320
$3,327
$3,333
$3,340
$3,346
$3,352
$3,359

67,000
67,100
67,200
67,300
67,400
67,500
67,600
67,700
67,800
67,900
68,000
68,100
68,200
68,300
68,400
68,500
68,600
68,700
68,800
68,900

Your
tax
Is:

At
least

$3,365
$3,372
$3,378
$3,384
$3,391
$3,397
$3,404
$3,410
$3,416
$3,423
$3,429
$3,436
$3,442
$3,448
$3,455
$3,461
$3,468
$3,474
$3,480
$3,487

69,000
69,100
69,200
69,300
69,400
69,500
69,600
69,700
69,800
69,900
70,000
70,100
70,200
70,300
70,400
70,500
70,600
70,700
70,800
70,900

65,100
65,200
65,300
65,400
65,500
65,600
65,700
65,800
65,900
66,000
66,100
66,200
66,300
66,400
66,500
66,600
66,700
66,800
66,900
67,000
67,100
67,200
67,300
67,400
67,500
67,600
67,700
67,800
67,900
68,000
68,100
68,200
68,300
68,400
68,500
68,600
68,700
68,800
68,900
69,000

$3,493
$3,500
$3,506
$3,512
$3,519
$3,525
$3,532
$3,538
$3,544
$3,551
$3,557
$3,564
$3,570
$3,576
$3,583
$3,589
$3,596
$3,602
$3,608
$3,615

71,000
71,100
71,200
71,300
71,400
71,500
71,600
71,700
71,800
71,900
72,000
72,100
72,200
72,300
72,400
72,500
72,600
72,700
72,800
72,900

$3,621
$3,628
$3,634
$3,640
$3,647
$3,653
$3,660
$3,666
$3,672
$3,679
$3,685
$3,692
$3,698
$3,704
$3,711
$3,717
$3,724
$3,730
$3,736
$3,743

73,000
73,100
73,200
73,300
73,400
73,500
73,600
73,700
73,800
73,900
74,000
74,100
74,200
74,300
74,400
74,500
74,600
74,700
74,800
74,900

3

Your
tax
Is:

At
least

$3,749
$3,756
$3,762
$3,768
$3,775
$3,781
$3,788
$3,794
$3,800
$3,807
$3,813
$3,820
$3,826
$3,832
$3,839
$3,845
$3,852
$3,858
$3,864
$3,871

75,000
75,100
75,200
75,300
75,400
75,500
75,600
75,700
75,800
75,900
76,000
76,100
76,200
76,300
76,400
76,500
76,600
76,700
76,800
76,900

71,100
71,200
71,300
71,400
71,500
71,600
71,700
71,800
71,900
72,000
72,100
72,200
72,300
72,400
72,500
72,600
72,700
72,800
72,900
73,000
73,100
73,200
73,300
73,400
73,500
73,600
73,700
73,800
73,900
74,000
74,100
74,200
74,300
74,400
74,500
74,600
74,700
74,800
74,900
75,000

$3,877
$3,884
$3,890
$3,896
$3,903
$3,909
$3,916
$3,922
$3,928
$3,935
$3,941
$3,948
$3,954
$3,960
$3,967
$3,973
$3,980
$3,986
$3,992
$3,999

77,000
77,100
77,200
77,300
77,400
77,500
77,600
77,700
77,800
77,900
78,000
78,100
78,200
78,300
78,400
78,500
78,600
78,700
78,800
78,900

$4,005
$4,012
$4,018
$4,024
$4,031
$4,037
$4,044
$4,050
$4,056
$4,063
$4,069
$4,076
$4,082
$4,088
$4,095
$4,101
$4,108
$4,114
$4,120
$4,127

79,000
79,100
79,200
79,300
79,400
79,500
79,600
79,700
79,800
79,900
80,000
80,100
80,200
80,300
80,400
80,500
80,600
80,700
80,800
80,900

Your
tax
Is:

$4,133
$4,140
$4,146
$4,152
$4,159
$4,165
$4,172
$4,178
$4,184
$4,191
$4,197
$4,204
$4,210
$4,216
$4,223
$4,229
$4,236
$4,242
$4,248
$4,255

81,000
81,100
81,200
81,300
81,400
81,500
81,600
81,700
81,800
81,900
82,000
82,100
82,200
82,300
82,400
82,500
82,600
82,700
82,800
82,900

77,100
77,200
77,300
77,400
77,500
77,600
77,700
77,800
77,900
78,000
78,100
78,200
78,300
78,400
78,500
78,600
78,700
78,800
78,900
79,000

$4,261
$4,268
$4,274
$4,280
$4,287
$4,293
$4,300
$4,306
$4,312
$4,319
$4,325
$4,332
$4,338
$4,344
$4,351
$4,357
$4,364
$4,370
$4,376
$4,383

79,000

75,000
75,100
75,200
75,300
75,400
75,500
75,600
75,700
75,800
75,900
76,000
76,100
76,200
76,300
76,400
76,500
76,600
76,700
76,800
76,900
77,000

But
less
than

77,000

73,000

69,000
69,100
69,200
69,300
69,400
69,500
69,600
69,700
69,800
69,900
70,000
70,100
70,200
70,300
70,400
70,500
70,600
70,700
70,800
70,900
71,000

But
less
than

If your
taxable income
is:

71,000

67,000

63,000
63,100
63,200
63,300
63,400
63,500
63,600
63,700
63,800
63,900
64,000
64,100
64,200
64,300
64,400
64,500
64,600
64,700
64,800
64,900
65,000

But
less
than

If your
taxable income
is:

65,000

61,000

57,000
57,000
57,100
57,200
57,300
57,400
57,500
57,600
57,700
57,800
57,900
58,000
58,100
58,200
58,300
58,400
58,500
58,600
58,700
58,800
58,900

Your
tax
Is:

59,000

55,000
55,000
55,100
55,200
55,300
55,400
55,500
55,600
55,700
55,800
55,900
56,000
56,100
56,200
56,300
56,400
56,500
56,600
56,700
56,800
56,900

But
less
than

If your
taxable income
is:

79,100
79,200
79,300
79,400
79,500
79,600
79,700
79,800
79,900
80,000
80,100
80,200
80,300
80,400
80,500
80,600
80,700
80,800
80,900
81,000

$4,389
$4,396
$4,402
$4,408
$4,415
$4,421
$4,428
$4,434
$4,440
$4,447
$4,453
$4,460
$4,466
$4,472
$4,479
$4,485
$4,492
$4,498
$4,504
$4,511

81,000
81,100
81,200
81,300
81,400
81,500
81,600
81,700
81,800
81,900
82,000
82,100
82,200
82,300
82,400
82,500
82,600
82,700
82,800
82,900
83,000

$4,517
$4,524
$4,530
$4,536
$4,543
$4,549
$4,556
$4,562
$4,568
$4,575
$4,581
$4,588
$4,594
$4,600
$4,607
$4,613
$4,620
$4,626
$4,632
$4,639

2023 South Carolina Individual Income Tax Tables (Revised 4/4/23)
If your
taxable income
is:
At
least

But
less
than

Your
tax
Is:

If your
taxable income
is:
At
least

83,000
83,000
83,100
83,200
83,300
83,400
83,500
83,600
83,700
83,800
83,900
84,000
84,100
84,200
84,300
84,400
84,500
84,600
84,700
84,800
84,900

83,100
83,200
83,300
83,400
83,500
83,600
83,700
83,800
83,900
84,000
84,100
84,200
84,300
84,400
84,500
84,600
84,700
84,800
84,900
85,000
85,100
85,200
85,300
85,400
85,500
85,600
85,700
85,800
85,900
86,000
86,100
86,200
86,300
86,400
86,500
86,600
86,700
86,800
86,900
87,000

At
least

87,000
$4,645
$4,652
$4,658
$4,664
$4,671
$4,677
$4,684
$4,690
$4,696
$4,703
$4,709
$4,716
$4,722
$4,728
$4,735
$4,741
$4,748
$4,754
$4,760
$4,767

87,000
87,100
87,200
87,300
87,400
87,500
87,600
87,700
87,800
87,900
88,000
88,100
88,200
88,300
88,400
88,500
88,600
88,700
88,800
88,900

$4,773
$4,780
$4,786
$4,792
$4,799
$4,805
$4,812
$4,818
$4,824
$4,831
$4,837
$4,844
$4,850
$4,856
$4,863
$4,869
$4,876
$4,882
$4,888
$4,895

89,000
89,100
89,200
89,300
89,400
89,500
89,600
89,700
89,800
89,900
90,000
90,100
90,200
90,300
90,400
90,500
90,600
90,700
90,800
90,900

85,000
85,000
85,100
85,200
85,300
85,400
85,500
85,600
85,700
85,800
85,900
86,000
86,100
86,200
86,300
86,400
86,500
86,600
86,700
86,800
86,900

Your
tax
Is:

But
less
than

If your
taxable income
is:

87,100
87,200
87,300
87,400
87,500
87,600
87,700
87,800
87,900
88,000
88,100
88,200
88,300
88,400
88,500
88,600
88,700
88,800
88,900
89,000

Your
tax
Is:

But
less
than

At
least

91,000
$4,901
$4,908
$4,914
$4,920
$4,927
$4,933
$4,940
$4,946
$4,952
$4,959
$4,965
$4,972
$4,978
$4,984
$4,991
$4,997
$5,004
$5,010
$5,016
$5,023

91,000
91,100
91,200
91,300
91,400
91,500
91,600
91,700
91,800
91,900
92,000
92,100
92,200
92,300
92,400
92,500
92,600
92,700
92,800
92,900

$5,029
$5,036
$5,042
$5,048
$5,055
$5,061
$5,068
$5,074
$5,080
$5,087
$5,093
$5,100
$5,106
$5,112
$5,119
$5,125
$5,132
$5,138
$5,144
$5,151

93,000
93,100
93,200
93,300
93,400
93,500
93,600
93,700
93,800
93,900
94,000
94,100
94,200
94,300
94,400
94,500
94,600
94,700
94,800
94,900

89,000
89,100
89,200
89,300
89,400
89,500
89,600
89,700
89,800
89,900
90,000
90,100
90,200
90,300
90,400
90,500
90,600
90,700
90,800
90,900
91,000

But
less
than

If your
taxable income
is:

91,100
91,200
91,300
91,400
91,500
91,600
91,700
91,800
91,900
92,000
92,100
92,200
92,300
92,400
92,500
92,600
92,700
92,800
92,900
93,000

At
least

95,000
$5,157
$5,164
$5,170
$5,176
$5,183
$5,189
$5,196
$5,202
$5,208
$5,215
$5,221
$5,228
$5,234
$5,240
$5,247
$5,253
$5,260
$5,266
$5,272
$5,279

95,000
95,100
95,200
95,300
95,400
95,500
95,600
95,700
95,800
95,900
96,000
96,100
96,200
96,300
96,400
96,500
96,600
96,700
96,800
96,900

$5,285
$5,292
$5,298
$5,304
$5,311
$5,317
$5,324
$5,330
$5,336
$5,343
$5,349
$5,356
$5,362
$5,368
$5,375
$5,381
$5,388
$5,394
$5,400
$5,407

97,000
97,100
97,200
97,300
97,400
97,500
97,600
97,700
97,800
97,900
98,000
98,100
98,200
98,300
98,400
98,500
98,600
98,700
98,800
98,900

93,000
93,100
93,200
93,300
93,400
93,500
93,600
93,700
93,800
93,900
94,000
94,100
94,200
94,300
94,400
94,500
94,600
94,700
94,800
94,900
95,000

Your
tax
Is:

If your
taxable income
is:

95,100
95,200
95,300
95,400
95,500
95,600
95,700
95,800
95,900
96,000
96,100
96,200
96,300
96,400
96,500
96,600
96,700
96,800
96,900
97,000

But
less
than

Your
tax
Is:

99,000
$5,413
$5,420
$5,426
$5,432
$5,439
$5,445
$5,452
$5,458
$5,464
$5,471
$5,477
$5,484
$5,490
$5,496
$5,503
$5,509
$5,516
$5,522
$5,528
$5,535

99,000
99,100
99,100
99,200
99,200
99,300
99,300
99,400
99,400
99,500
99,500
99,600
99,600
99,700
99,700
99,800
99,800
99,900
99,900 100,000

$5,669
$5,676
$5,682
$5,688
$5,695
$5,701
$5,708
$5,714
$5,720
$5,727

$100,000 or more:
Use the Tax Rate
Schedule below

97,000
97,100
97,200
97,300
97,400
97,500
97,600
97,700
97,800
97,900
98,000
98,100
98,200
98,300
98,400
98,500
98,600
98,700
98,800
98,900
99,000

$5,541
$5,548
$5,554
$5,560
$5,567
$5,573
$5,580
$5,586
$5,592
$5,599
$5,605
$5,612
$5,618
$5,624
$5,631
$5,637
$5,644
$5,650
$5,656
$5,663

2023 Tax Rate Schedule for taxable income of $100,000 or more
Important: You must use the Tax Tables instead of this Tax Rate Schedule if your taxable income is less than $100,000.
Use this Tax Rate Schedule for any filing status claimed on the SC1040.
If the amount on SC1040, line 5 is $100,000 or more:

Example of Tax Rate Schedule Computation:
If South Carolina income subject to tax on SC1040, line 5 is
$101,000, the tax is calculated as follows:

1. Multiply the amount on line 5 by 6.4%;
2. Subtract $670; and

$101,000.00
X .064

3. Enter the difference on line 6.

Income from SC1040, line 5
(6.4%)

$6,464
-

$670
$5,794

4

subtract $670 (constant)
amount of tax, entered on line 6 of SC1040