Updated September 5, 2026. Quick answer: No. South Carolina does not apply the federal rule that taxes part of Social Security.
The state’s income tax schedule: the South Carolina income tax rate for 2026.
Confidence note: high. This page is scoped to Social Security taxation specifically. For the state’s full retirement-tax picture (pensions, tax rates, estate and probate), see how South Carolina taxes retirement income generally.
How South Carolina taxes Social Security benefits
| State personal income tax | Yes |
|---|---|
| Social Security treatment | Not taxed |
| How it works | S.C. Code Ann. § 12-6-1120(4) computes South Carolina gross income “without application of Internal Revenue Code Sections … 86 (Social Security and Tier 1 Railroad Retirement Benefits),” so none of it is included at the state level, at any income. |
| Income threshold / phase-out | No income threshold or age test; full exemption at every income level. |
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How our partner relationships workFigures verified against S.C. Code Ann. § 12-6-1120 on the South Carolina Legislature site on September 29, 2026.
Statute and sources
Governing citation: S.C. Code Ann. § 12-6-1120(4).
Read September 5, 2026.
Related: how South Carolina taxes retirement income generally · does South Carolina tax Roth conversions? · Roth conversion taxes, all 51 jurisdictions.
General information drawn from each state’s own published statutes and revenue-department guidance, not legal, tax or financial advice. Figures and exemption amounts are current as of the date in the quick answer, are set by state law, and can change by future legislation; any pending bill named on this page is not yet law. This page cannot see your own return, which governs. We are not a law firm, a tax adviser, or a fiduciary, and this is not personalized advice.