2023 South Carolina Income Tax Brackets & Rates
South Carolina taxes a single filer's taxable income at a flat 6.4% for tax year 2023. These figures are provisional, last checked 2026-07-31.
Federal and state tax brackets, capital gains rates, and corporate tax rates for South Carolina in tax year 2023.
Federal Income Tax Brackets (2023)
| From | To | Rate |
|---|---|---|
| $0 | $11,000 | 10.00% |
| $11,000 | $44,725 | 12.00% |
| $44,725 | $95,375 | 22.00% |
| $95,375 | $182,100 | 24.00% |
| $182,100 | $231,250 | 32.00% |
| $231,250 | $578,125 | 35.00% |
| $578,125 | No limit | 37.00% |
South Carolina State Income Tax Brackets (2023)
| From | To | Rate |
|---|---|---|
| $0 | No limit | 6.40% |
Federal Capital Gains Tax Brackets (2023)
| From | To | Rate |
|---|---|---|
| $0 | $44,625 | 0.00% |
| $44,625 | $492,300 | 15.00% |
| $492,300 | No limit | 20.00% |
Additional Information
- Federal Corporate Tax Rate
- 21.00%
- State Corporate Tax Rate
- 5.00%
- Federal Standard Deduction (Single)
- $13,850
Common questions
- Does South Carolina have an income tax in 2023?
- Yes. South Carolina taxes a single filer's taxable income at a flat 6.4% for tax year 2023.
- What is the top South Carolina income tax rate for 2023?
- 6.4% on all taxable income, for a single filer.
- Are the 2023 South Carolina income tax figures final?
- Not yet. They are provisional, last checked 2026-07-31, and will be confirmed against the final published schedule.
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) — 2023
OfficialValues verified- Rate bracketsNot separately cited
- Standard deductionNot separately cited
- Capital gainsNot separately cited
- Corporate rateNot separately cited
No source is recorded for this entry. Treat the figures as directional and verify them against the jurisdiction’s own publication before relying on them.
How we rate sources — tiers are derived from what published the document, not from our confidence in it.
South Carolina — 2023
ProvisionalValues verifiedTY2023 modeled flat at the 6.4% top rate (SC DOR; was wrongly 6.5%). The real schedule's 0%/3% lower brackets (~$3,410/~$16,700) remain unmodeled pending SC1040TT_2023 -- overstates tax at low incomes.
- Rate bracketsNot separately cited
- Standard deductionNot separately cited
- Capital gainsNot separately cited
- Corporate rateNot separately cited
No source is recorded for this entry. Treat the figures as directional and verify them against the jurisdiction’s own publication before relying on them.
How we rate sources — tiers are derived from what published the document, not from our confidence in it.