South Carolina Capital Gains Tax Calculator
Combines federal long-term rates with South Carolina’s 5.21% state treatment.
South Carolina capital gains estimator
Combines federal long-term rates with South Carolina’s 5.21% state treatment.
Total tax on the gain —
Federal —
South Carolina state —
Net investment income tax —
You keep —
South Carolina at a glance
| Figure | South Carolina | Source |
|---|---|---|
| State capital gains rate | 5.21% | [1] |
| State top marginal rate | 5.21% | [1] |
| Federal long-term rates | 0% / 15% / 20% | [2] |
| Net investment income tax | 3.8% above $200,000 | [2] |
South Carolina highlighted. Same data as the table below, shown as a distribution so the comparison is visible at a glance.
Highlighted: South Carolina, ranked 21 of 50. Median 4.55%.
South Carolina tax by gain size and other income
Total tax (federal + South Carolina + NIIT) on a long-term gain.
| Capital gain | $40,000 income | $60,000 income | $80,000 income | $100,000 income | $150,000 income | $200,000 income | $300,000 income | $500,000 income |
|---|---|---|---|---|---|---|---|---|
| $10,000 | $769 | $2,021 | $2,021 | $2,021 | $2,021 | $2,401 | $2,401 | $2,401 |
| $20,000 | $2,790 | $4,042 | $4,042 | $4,042 | $4,042 | $4,802 | $4,802 | $4,802 |
| $30,000 | $4,811 | $6,063 | $6,063 | $6,063 | $6,063 | $7,203 | $7,203 | $7,203 |
| $40,000 | $6,832 | $8,084 | $8,084 | $8,084 | $8,084 | $9,604 | $9,604 | $9,934 |
| $50,000 | $8,853 | $10,105 | $10,105 | $10,105 | $10,105 | $12,005 | $12,005 | $12,835 |
| $65,000 | $11,884 | $13,137 | $13,137 | $13,137 | $13,707 | $15,607 | $15,607 | $17,187 |
| $80,000 | $14,916 | $16,168 | $16,168 | $16,168 | $17,308 | $19,208 | $19,208 | $21,538 |
| $100,000 | $18,958 | $20,210 | $20,210 | $20,210 | $22,110 | $24,010 | $24,010 | $27,340 |
| $125,000 | $24,010 | $25,263 | $25,453 | $26,213 | $28,113 | $30,013 | $30,013 | $34,593 |
| $150,000 | $29,063 | $30,695 | $31,455 | $32,215 | $34,115 | $36,015 | $36,015 | $41,845 |
| $200,000 | $40,688 | $42,700 | $43,460 | $44,220 | $46,120 | $48,020 | $48,020 | $56,350 |
| $250,000 | $52,693 | $54,705 | $55,465 | $56,225 | $58,125 | $60,025 | $60,855 | $70,855 |
| $350,000 | $76,703 | $78,715 | $79,475 | $80,235 | $82,135 | $84,865 | $89,865 | $99,865 |
| $500,000 | $113,048 | $116,060 | $117,820 | $119,580 | $123,980 | $128,380 | $133,380 | $143,380 |
| $650,000 | $156,563 | $159,575 | $161,335 | $163,095 | $167,495 | $171,895 | $176,895 | $186,895 |
| $800,000 | $200,078 | $203,090 | $204,850 | $206,610 | $211,010 | $215,410 | $220,410 | $230,410 |
| $1,000,000 | $258,098 | $261,110 | $262,870 | $264,630 | $269,030 | $273,430 | $278,430 | $288,430 |
| $1,500,000 | $403,148 | $406,160 | $407,920 | $409,680 | $414,080 | $418,480 | $423,480 | $433,480 |
Worked figures for South Carolina
South Carolina values:
| Gain | Federal | State | Niit | Total | Effective |
|---|---|---|---|---|---|
| $25,000 | $3,750 | $1,303 | $0 | $5,053 | 20.21% |
| $50,000 | $7,500 | $2,605 | $0 | $10,105 | 20.21% |
| $75,000 | $11,250 | $3,908 | $0 | $15,158 | 20.21% |
| $100,000 | $15,000 | $5,210 | $0 | $20,210 | 20.21% |
| $150,000 | $22,500 | $7,815 | $1,900 | $32,215 | 21.48% |
| $200,000 | $30,000 | $10,420 | $3,800 | $44,220 | 22.11% |
| $300,000 | $45,000 | $15,630 | $7,600 | $68,230 | 22.74% |
| $500,000 | $78,330 | $26,050 | $15,200 | $119,580 | 23.92% |
| $750,000 | $128,330 | $39,075 | $24,700 | $192,105 | 25.61% |
| $1,000,000 | $178,330 | $52,100 | $34,200 | $264,630 | 26.46% |
How South Carolina compares nationally
On state capital gains rate, South Carolina ranks #21 of 50 at 5.21% — 15% above the median of 4.55%. The national range runs from 0.00% (Wyoming) to 13.30% (California).
| Rank | State | State capital gains rate |
|---|---|---|
| #19 | Montana | 5.65% |
| #20 | Kansas | 5.58% |
| #21 | South Carolina | 5.21% |
| #22 | Alabama | 5.00% |
| #23 | Georgia | 4.99% |
Taxed as ordinary incomes, ranked
Same rule structure as South Carolina:
| State | State capital gains rate | vs South Carolina |
|---|---|---|
| California | 13.30% | +155.3% |
| New Jersey | 10.75% | +106.3% |
| Minnesota | 9.85% | +89.1% |
| Wisconsin | 7.65% | +46.8% |
| Kansas | 5.58% | +7.1% |
| South Carolina | 5.21% | — |
| Georgia | 4.99% | -4.2% |
| Nebraska | 4.55% | -12.7% |
| Texas | 0.00% | -100.0% |
South Carolina questions, answered with South Carolina numbers
Does South Carolina tax capital gains?▾
Yes. South Carolina applies 5.21% to capital gains. On a $100,000 long-term gain that is $5,210 in state tax, on top of $15,000 federal.
What would I owe on a $500,000 gain in South Carolina?▾
About $119,580 total — $78,330 federal, $26,050 to South Carolina, and $15,200 net investment income tax. You would keep roughly $380,420, an effective rate of 23.92%.
How does South Carolina compare with a no-tax state?▾
Realising a $500,000 gain in South Carolina costs $26,050 more than realising it in a state with no capital gains tax, such as Florida or Texas.
Other taxed as ordinary incomes
Last reviewed 2026-08-27. South Carolina figures only — verify with the relevant South Carolina agency before acting. How this is calculated.