SC

South Carolina Paycheck Calculator

See exactly what you take home after federal taxes, South Carolina state income tax, Social Security, and Medicare. Updated for 2026.

State tax: 6.5% SS: 6.2% Medicare: 1.45% 2026 brackets
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1099 freelancer note: You owe both halves of Social Security & Medicare — that's 15.3% self-employment tax on top of income tax. Quarterly estimated payments due Apr 15, Jun 16, Sep 15, Jan 15.
South Carolina state income tax (2026) South Carolina top rate is 6.5% for income over $17,330.
Rates from 0% to 6.5% (over $17,330)

South Carolina Income Tax Explained (2026)

South Carolina has a state income tax with a flat 6.2% (declining) structure. Workers earning typical wages generally pay an effective state rate between 3.2% and 6.5% depending on income and deductions. Understanding how South Carolina's tax works helps you accurately predict your take-home pay and plan your withholding.

South Carolina residents also pay federal income tax (10%–37%), Social Security (6.2% up to $184,500), and Medicare (1.45%). The combination of federal and state taxes is the primary driver of the gap between your gross pay and your actual paycheck.

How South Carolina compares to neighboring states

North Carolina
~4.25% flat
Lower
Georgia
~5.49% flat
Lower
Tennessee
No income tax
Zero tax

What taxes come out of a South Carolina paycheck?

A South Carolina W-2 employee's paycheck is reduced by federal income tax (progressive 10%–37%), South Carolina state income tax (flat 6.2% (declining)), Social Security at 6.2% on wages up to $184,500, and Medicare at 1.45% on all wages. High earners above $200,000 also pay an additional 0.9% Medicare surtax on excess wages.

South Carolina freelancers and 1099 contractors pay self-employment tax of 15.3% — covering both employee and employer portions of Social Security and Medicare — on top of both federal and state income taxes. Half of the self-employment tax is deductible from federal adjusted gross income, reducing the effective burden slightly. South Carolina freelancers must also make quarterly estimated state tax payments.

South Carolina tax tips for 2026

  • Rate declining: South Carolina's top income tax rate has been declining and is expected to reach 6.2% by 2025, with potential for further reductions toward 6.0%.
  • Standard deduction: South Carolina conforms to federal standard deductions in 2026.
  • Retirement income: South Carolina provides generous retirement income deductions — up to $3,000 for taxpayers under 65 and up to $15,000 for those 65 and older on retirement income. Military retirement is fully exempt.
  • Estimated taxes: South Carolina requires quarterly estimated payments if you expect to owe more than $100. Use SC Form I-360.

Frequently asked questions

South Carolina transitioned to a flat income tax system. The top rate dropped to 6.5% in 2023 and is expected to continue declining in annual steps toward 6.0%. For most workers above modest income levels, the majority of their income is taxed at this flat rate. Verify the exact 2026 rate as the reduction continues.
For a single filer earning $75,000 in South Carolina in 2026, after applicable deductions, state income tax is approximately $2,900–$3,200. Combined with federal tax (~$10,294), Social Security ($4,650), and Medicare ($1,088), total deductions are roughly $19,132. Take-home is approximately $55,868/year or ~$2,149 bi-weekly.
South Carolina offers partial retirement income exemptions. Residents under age 65 may deduct up to $3,000 of retirement income. Residents 65 and older may deduct up to $15,000 of retirement income from pension, IRA, and 401(k) sources. Military retirement pay is fully exempt. Social Security income follows federal taxability rules but is exempt from SC tax up to the federally non-taxable portion.
North Carolina has a declining flat rate approaching 3.99%–4.25%, while South Carolina's rate is around 6.2%–6.5%. On a $75,000 salary, a South Carolina resident pays approximately $1,000–$1,500 more in state income tax than a North Carolina resident. This gap is encouraging some workers and businesses to consider North Carolina, though SC's lower cost of living in many areas partially offsets the difference.
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