South Carolina Code of Laws Unannotated

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.

At Least But less than Compute the tax as follows $0 $3,200 0% times the amount $3,200 $16,040 3% times the amount minus $96 $16,040 or more 6% times the amount minus $577

2025 TAX COMPUTATION SCHEDULE If the amount on SC1040, Line 5 of is: Compute the tax as follows: At Least- But LessThan- -Tax Owed- $0 $3,560 0% $3,560 $17,830 3% times the amount minus $107 $17,830 6.0% times the amount minus $642

Taxable Year Beginning in Rate of Tax 2006 6.5 percent 2007 6 percent 2008 5.5 percent 2008 through 2011 5 percent 2012 4.33 percent 2013 3.67 percent after 2013 3 percent

Projects less than $500,0000% of estimated expenses Projects at least $500,000 but less than $2,000,000.1% of estimated expenses Projects at least $2,000,000 but less than $4,000,000.25% of estimated expenses Projects $4,000,000 or greater.5% of estimated expenses.

Projects less than $500,0000% of actual expenses Projects at least $500,000 but less than $2,000,000.25% of actual expenses Projects at least $2,000,000 but less than $4,000,000.5% of actual expenses Projects $4,000,000 or greater1.0% of actual expenses.

First quarter: April 15 Second quarter: June 15 Third quarter: September 15 Fourth quarter: January 15 of the following taxable year.

First quarter: April 15 Second quarter: June 15 Third quarter: September 15 Fourth quarter: December 15.