South Carolina has made the following changes for the upcoming 2025 tax year:
Income Tax Table
For 2025 the top marginal individual income tax rate changed to 6.0%.
Exemptions
Increase in dependent exemption – The South Carolina dependent exemption amount for 2025 is $4,930 and is allowed for each eligible dependent.
Further Information
Additional information can be found in the South Carolina Individual Income Tax Packet.