South Carolina Standard Deduction, 2026
South Carolina's 2026 state standard deduction is an estimated $14,600 for single filers, $29,200 for married couples filing jointly, and $21,900 for heads of household. The standard deduction lowers the income South Carolina taxes, so you only pay state tax on income above these amounts unless itemizing produces a larger deduction.
South Carolina standard deduction by filing status (2026 estimate)
| Filing status | Standard deduction |
| Single | $14,600 |
| Married filing jointly | $29,200 |
| Head of household | $21,900 |
How the standard deduction works
Your South Carolina standard deduction is subtracted from your state taxable income before the tax rate is applied. You take either the standard deduction or your total itemized deductions — whichever is larger. Most households take the standard deduction because it exceeds their itemizable expenses.
Frequently asked questions
What is South Carolina's standard deduction for 2026?
South Carolina's estimated 2026 standard deduction is $14,600 for single filers, $29,200 for married filing jointly, and $21,900 for head of household.
Note: 2026 figures are estimates from SAWD's tax engine. Verify current amounts with the South Carolina Department of Revenue before filing.
See how SAWD files with a CPA →