2025 South Carolina State Tax Deadlines
South Carolina Individual income tax filing deadlines and extensions for 2025
If you are a resident or have been involved in business operations within South Carolina, you might be required to file South Carolina State taxes. South Carolina has implemented tax rate reductions in recent years and offers various taxpayer-friendly provisions. This comprehensive guide outlines the key tax deadlines and considerations applicable to South Carolina in 2025.
South Carolina business tax deadlines for 2025
C Corporations' deadlines and requirements
South Carolina C Corporations must file and pay Corporate Income Taxes by April 15, 2026.
Filing requirements include the following elements:
- Complete South Carolina Corporation Income Tax Return
- File online with the South Carolina Department of Revenue
- File by mail must be postmarked by the due date
- Payment must be made by April 15, 2026
Extension to file taxes in South Carolina for 2025
The Extension Deadline for South Carolina Corporate income tax returns is October 15, 2026. South Carolina automatically grants a six-month extension on filing Corporate income tax returns if a federal extension is filed. This is an extension to FILE, not an extension to PAY—payment is still due April 15, 2026.
Pass-through entities
South Carolina S Corporations and Partnerships tax deadlines for 2025
S Corporations and Partnerships must file in South Carolina by March 15, 2026.
Required forms include the appropriate South Carolina S Corporation and Partnership information returns.
Extension to file S Corporations and Partnerships taxes in South Carolina for 2025
The Extension Deadline for South Carolina S Corporations and Partnerships returns is September 15, 2026. South Carolina automatically grants extensions if a federal extension is filed. This is an extension to FILE, not an extension to PAY—payment is still due March 15, 2026.
South Carolina Individual tax considerations for 2025
Filing requirements and income thresholds
South Carolina Individuals must file a State income tax return if they meet the income thresholds based on their filing status.
South Carolina employs a progressive tax rate system, with the top marginal rate reduced to 6.0% for 2025, and there is potential for further reductions based on revenue triggers.
Estimated tax deadline for South Carolina 2025
Estimated tax payments are due on these specific dates:
- April 15, 2025
- June 15, 2025
- September 15, 2025
- January 15, 2026
Who must make estimated payments
You must make South Carolina estimated income tax payments during 2025 if you expect to owe more than $100 in tax after withholding and credits.
Individual tax deadline for South Carolina 2025
DISASTER RELIEF EXTENSION Due to Hurricane Helene and other natural disasters, South Carolina taxpayers may have until May 1, 2025, to file Individual Income Taxes, depending on their location and circumstances.
The standard deadline remains April 15, 2026, for those not affected by disasters.
Extension to file taxes in South Carolina for 2025
The Extension Deadline is October 15, 2026, to file your South Carolina Individual Income tax return. South Carolina automatically grants a six-month extension if a federal extension is filed. This is an extension to FILE, not an extension to PAY—payment is still due by the original deadline.
What South Carolina tax professionals need to know
Several key considerations make South Carolina's tax landscape attractive for 2025. The State has been reducing tax rates and offers various incentives for businesses and retirees. South Carolina provides significant tax planning opportunities through its competitive tax structure.
Tax rate reductions
South Carolina's top marginal Individual income tax rate was reduced to 6.3% for 2025, continuing the State's commitment to tax relief. Additional triggered reductions may lower the rate to 6.2% depending on revenue performance.
Disaster relief provisions
Due to Hurricane Helene and other severe weather events, many South Carolina taxpayers qualify for extended deadlines through May 1, 2025. The South Carolina Department of Revenue provides specific guidance for affected taxpayers.
South Carolina tax compliance best practices
South Carolina encourages electronic filing and offers comprehensive online services through the Department of Revenue. The State provides various business tax incentives to attract and retain businesses.
Retirement income benefits
South Carolina does not tax Social Security benefits and offers favorable treatment for other types of retirement income. Residents 65 and older can exclude up to $15,000 of retirement income annually, making it a valuable option for retirement planning.
Military benefits
South Carolina provides extensive tax benefits for military personnel and veterans, including exemptions for military retirement pay and favorable treatment for active-duty personnel. This makes it an attractive State for military families.
Manufacturing incentives
South Carolina offers significant tax incentives for manufacturing companies, including job development credits and property tax abatements. These programs support the State's efforts to attract advanced manufacturing operations.
Small business advantages
South Carolina offers several advantages for small businesses, including simplified filing requirements and lower tax rates for qualifying entities. Utilizing automated compliance systems can help enterprises fully leverage the available benefits.
Agricultural exemptions
South Carolina offers various tax exemptions and credits for agricultural operations, supporting the State's important farming industry. These provisions can provide substantial tax savings for qualifying agrarian businesses.
Historic preservation credits
South Carolina provides historic preservation tax credits for qualifying rehabilitation projects, encouraging the preservation of the State's architectural heritage while providing economic incentives.
Research and development incentives
The State offers research and development tax credits to encourage innovation and technological advancement, particularly in emerging industries and advanced manufacturing sectors.
South Carolina local tax considerations
Most South Carolina municipalities do not impose local income taxes, though some areas may have specific assessments or fees. Property taxes vary significantly by county and municipality, requiring careful consideration for both residential and business taxpayers.
Sources
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The material discussed on this page is meant for general illustration and/or informational purposes only and is not to be construed as investment, tax, or legal advice. You must exercise your own independent professional judgment, recognizing that advice should not be based on unreasonable factual or legal assumptions or unreasonably rely upon representations of the client or others. Further, any advice you provide in connection with tax return preparation must comply in full with the requirements of IRS Circular 230.
Please note that if any due date falls on a federal or state holiday or weekend, it may be adjusted to the next business day. Always verify current deadlines with the appropriate tax professional and authorities.
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