South Carolina income tax in 2026
South Carolina has a graduated income tax with rates from 1.99% to 5.21% for single filers, spread across 2 brackets. Traditional 401(k) contributions lower your South Carolina taxable income as well as your federal taxable income. South Carolina then subtracts its own standard deduction of $15,000 for single filers ($30,000 married filing jointly). Personal exemptions: $4,930 per dependent.
| Taxable income (all filers) | Rate |
|---|---|
| $0 – $30,000 | 1.99% |
| Over $30,000 | 5.21% |
South Carolina rules and notes
- Act 110 of 2026 (H.4216), signed March 30, 2026, applies to tax years beginning after 2025. It replaces the old 0%/3%/6% schedule with two brackets for every filing status: 1.99% on taxable income up to $30,000 and 5.21% above $30,000 (DOR shortcut: 5.21% x taxable income minus $966). Bracket amounts are indexed from 2027, and the 5.21% top rate can fall further from 2027 if revenue growth reaches 5%.
- South Carolina now starts from federal AGI, not federal taxable income. The federal standard deduction, itemized deductions, QBI deduction and the new federal senior, tips, overtime and car-loan-interest deductions are not allowed (IRC 63(b)-(g) decoupled).
- The new South Carolina Income Adjusted Deduction (SCIAD) replaces the federal standard deduction: $15,000 single/MFS, $22,500 head of household, $30,000 married filing jointly/surviving spouse. It phases out as federal AGI rises: single/MFS (AGI - $40,000)/$55,000, gone at $95,000; HOH (AGI - $60,000)/$82,500, gone at $142,500; MFJ (AGI - $80,000)/$110,000, gone at $190,000.
- The dependent exemption shown ($4,930 per dependent) is the 2025 SC1040 amount. The 2026 indexed figure had not been published, so the 2026 value may be slightly higher. SC also allows an extra deduction for each dependent under age 6.
- Other deductions still apply: $15,000 for each taxpayer age 65+ (reduced by the retirement income deduction), retirement income deductions, and a full military retirement deduction.
- The SC Earned Income Tax Credit (125% of the federal EITC) is now capped at $200.
- The 2026 withholding formula SCDOR published in November 2025 (WH-1603F) still uses 0%/3%/6% brackets. Act 110 tells SCDOR to adjust withholding, so paycheck withholding may not match the 2026 liability.
South Carolina take-home pay by salary
Single filer, paid every two weeks, 2026 rules, standard deduction and no pre-tax deductions; includes South Carolina income tax but not local taxes.
| Salary | Federal income tax | Social Security + Medicare | South Carolina income tax | Take-home per year | Per bi-weekly paycheck |
|---|---|---|---|---|---|
| $40,000 | $2,620 | $3,060 | $498 | $33,823 | $1,300.87 |
| $50,000 | $3,820 | $3,825 | $999 | $41,356 | $1,590.61 |
| $60,000 | $5,020 | $4,590 | $1,662 | $48,728 | $1,874.14 |
| $75,000 | $7,670 | $5,738 | $2,657 | $58,935 | $2,266.75 |
| $100,000 | $13,170 | $7,650 | $4,244 | $74,936 | $2,882.15 |
| $150,000 | $24,734 | $11,475 | $6,849 | $106,942 | $4,113.15 |
Hourly wages after taxes in South Carolina
Full-time (40 hours a week, 2,080 hours a year), no overtime, single filer:
| Hourly wage | Annual pay | Weekly take-home | Bi-weekly take-home | Take-home per year | Take-home per hour |
|---|---|---|---|---|---|
| $15.00 | $31,200 | $517.82 | $1,035.65 | $26,927 | $12.95 |
| $20.00 | $41,600 | $674.38 | $1,348.76 | $35,068 | $16.86 |
| $25.00 | $52,000 | $823.65 | $1,647.31 | $42,830 | $20.59 |
| $30.00 | $62,400 | $971.10 | $1,942.19 | $50,497 | $24.28 |
South Carolina vs. neighboring states
Take-home pay on a $75,000 salary (single, bi-weekly), with the difference from South Carolina. Federal taxes are identical in every state, so the gaps come from state income tax. On a $75,000 salary, South Carolina ranks #29 of 51 (50 states and DC) for take-home pay. Nationally, take-home pay on $75,000 ranges from $56,538 in Oregon to $61,593 in states without a wage tax; the median is $59,005.
| State | State income tax | Take-home per year | Per bi-weekly paycheck | vs. South Carolina |
|---|---|---|---|---|
| South Carolina | $2,657 | $58,935 | $2,266.75 | — |
| North Carolina | $2,484 | $59,109 | $2,273.41 | +$173 |
| Georgia | $2,994 | $58,599 | $2,253.79 | −$337 |
Neighboring state calculators: North Carolina, Georgia. See all 50 states and DC on the national paycheck calculator.
How your South Carolina paycheck is calculated
- Gross pay for the year is your salary, or your hourly wage × hours × 52 plus overtime at 1.5×.
- Pre-tax deductions such as a traditional 401(k), health premiums and HSA contributions are subtracted before federal income tax.
- Federal income tax uses the 2026 brackets, your filing status’s standard deduction ($16,100 single) and credits for children and other dependents.
- Social Security and Medicare take 6.2% (up to $184,500 of wages) and 1.45%.
- South Carolina income tax is figured on the annual amount using the rules above, then divided across your paychecks.
We divide the annual totals by your number of paychecks, which is how a correctly completed 2026 Form W-4 is designed to withhold. Your employer’s withholding tables may differ by a few dollars per check. For your full-year tax bill, use the income tax calculator.
Frequently asked questions
How much is $75,000 a year after taxes in South Carolina?
A single filer earning $75,000 in South Carolina takes home about $58,935 a year in 2026, or $2,266.75 per bi-weekly paycheck. That is after $7,670 of federal income tax, $5,738 of Social Security and Medicare and $2,657 of South Carolina income tax. Pre-tax 401(k) or health deductions would lower your taxes but also your take-home pay.
Does South Carolina have a state income tax?
Yes. South Carolina has a graduated income tax with rates from 1.99% to 5.21% for single filers in 2026. On a $75,000 salary, that works out to about $2,657 a year, or $102.19 per bi-weekly paycheck, an effective state rate of 3.54% of gross pay. Employers withhold it from each paycheck along with federal taxes.
How much is $20 an hour after taxes in South Carolina?
Full time (40 hours a week), $20 an hour is $41,600 a year. After 2026 federal income tax, Social Security and Medicare and South Carolina income tax, a single filer in South Carolina takes home about $35,068 a year, or $1,348.76 per bi-weekly paycheck, about $16.86 per hour worked.
How does take-home pay in South Carolina compare with nearby states?
On a $75,000 salary (single, bi-weekly), take-home pay is $58,935 a year in South Carolina. In neighboring states it ranges from $58,599 to $59,109; North Carolina (the highest nearby) is $173 higher. Federal taxes are the same everywhere, so the gap comes entirely from state income tax.
How much federal tax comes out of each paycheck on a $75,000 salary?
Federal taxes don’t depend on the state. For a single filer paid every two weeks on $75,000, about $295.00 of federal income tax, $178.85 of Social Security (6.2%) and $41.83 of Medicare (1.45%) come out of each 2026 paycheck, based on the $16,100 standard deduction. Children, pre-tax deductions and W-4 choices change the federal amount.