S.C. Code Ann. § 12-6-510
(A) For taxable years beginning after 1994, a tax is imposed on the South Carolina taxable income of individuals, estates, and trusts and any other entity except those taxed or exempted from taxation under Sections 12-6-530 through 12-6-550 computed at the following rates with the income brackets indexed in accordance with Section 12-6-520:
Not over $2,220
2.5 percent of taxable income
Over $2,220 but not over $4,440
$56 plus 3 percent of the excess over $2,220;
Over $4,440 but not over $6,660
$123 plus 4 percent of the excess over $4,440;
Over $6,660 but not over $8,880
$212 plus 5 percent of the excess of $6,660;
Over $8,880 but not over $11,100
$323 plus 6 percent of the excess over $8,880;
Over $11,100
$456 plus 7 percent of the excess over $11,100.
HISTORY: 1995 Act No. 76, Section 1.
South Carolina Individual Income Tax Rates for 2015
Short Method
OVER
BUT NOT
OVER
%
LESS
$0
$2,910
0%
$2,910
$5,820
3%
$ 87
$5,820
$8,730
4%
$145
$8,730
$11,640
5%
$233
$11,640
$14,550
6%
$349
$14,550
.......
7%
$495