Retiring in South Carolina

Every figure below is sourced to South Carolina’s own publications and dated. Estimates only, and not tax advice.

South Carolina at a glance

401(k) and IRA withdrawals
Partly excluded
From age 65.
Social Security
Not taxed
Top marginal rate
5.21%
The top of 2 graduated brackets.
Tax year
2026
Brackets are legislated and change on a fixed calendar, so the year matters.
  • South Carolina's retirement package is a stack of interacting, income- and age-limited deductions rather than a clean exemption, and the interactions all run one way — claiming one deduction shrinks another. Modelling any single one in isolation overstates the relief.
  • Act 110 of 2026 rebuilt the front of the South Carolina return (rates, and the replacement of federal deductions with SCIAD) but did not, on the face of the act, repeal or amend the retirement deductions in Sections 12-6-1170 and 12-6-1171 — the act's own text cross-references 12-6-1170(B) when computing SCIAD, which confirms 12-6-1170 survives. See NEEDS_VERIFICATION: whether the dollar amounts in those sections were adjusted for 2026 was not confirmed against a post-Act-110 SCDOR publication.
  • DELIBERATE OMISSION: autoIraProgram is not populated. South Carolina has no state-facilitated auto-IRA employer mandate.