SC Department of Revenue
Income Tax


Income Tax

South Carolina has income taxes which are imposed on Individuals and Corporations in the state. This section of the home page provides a summary of our income tax laws and some other pertinent information needed for filing income tax returns in South Carolina. Information on withholding is included in the Individual section. Information on Partnerships and Limited Liability Companies is included in the Corporate section. For specific technical questions or detailed data on income taxes, you are encouraged to contact the appropriate Department of Revenue personnel.


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