How South Carolina taxes your paycheck in 2026
South Carolina uses graduated brackets running from 1.99% up to 5.21% for 2026. On top of that, every South Carolina worker pays federal income tax plus 6.2% Social Security (on the first $184,500 of 2026 wages) and 1.45% Medicare with no cap. This calculator applies all of it at once, so the take-home figure is the real one.
South Carolina income tax brackets, 2026
Major 2026 reform. H.4216 (Act 110), signed 30 March 2026, replaced South Carolina's old 0%/3%/6% brackets with just two rates — 1.99% up to $30,000 and 5.21% above. It also decoupled the state from federal standard and itemized deductions, replacing them with the new SC Income Adjusted Deduction (SCIAD), which phases out as income rises. The SCIAD is now applied here in full: $15,000 for a single filer, reduced on a sliding scale once income passes $40,000 and gone entirely at $95,000 ($30,000 for joint filers, phasing out between $80,000 and $190,000).
Applied to taxable income — your wages after the South Carolina standard deduction. Single filer figures shown.
| Rate | Taxable income (single) |
|---|---|
| 1.99% | $0 – $30,000 |
| 5.21% | $30,000 and above |
Standard deduction: replaced by the SCIAD — $15,000 single, phasing out between $40,000 and $95,000 of income.
What South Carolina state tax costs at different salaries
Single filer, South Carolina state income tax only — federal tax and FICA are on top of these figures.
| Annual salary | South Carolina income tax | Effective rate |
|---|---|---|
| $50,000 | $1,639 | 3.28% |
| $75,000 | $2,942 | 3.92% |
| $100,000 | $4,244 | 4.24% |
| $150,000 | $6,849 | 4.57% |
How the SCIAD works
South Carolina's new deduction shrinks as you earn more, which is why the effective rate climbs faster here than the two headline rates suggest. For a single filer:
| Your income | SCIAD deduction | SC income tax |
|---|---|---|
| $40,000 | $15,000 (full) | $498 |
| $60,000 | $9,545 | $1,663 |
| $75,000 | $5,455 | $2,657 |
| $95,000 | $0 (fully phased out) | $3,984 |
Head of household filers get $22,500, phasing out between $60,000 and $142,500. Source: H.4216 as enacted, via the South Carolina Department of Revenue.
How South Carolina compares with neighbouring states
State income tax owed by a single filer on a $75,000 salary — South Carolina against the states around it:
| State | Tax on $75,000 | Effective rate |
|---|---|---|
| Tennessee | No income tax | 0% |
| Florida | No income tax | 0% |
| North Carolina | $2,484 | 3.31% |
| South Carolina (this state) | $2,942 | 3.92% |
| Georgia | $2,994 | 3.99% |
South Carolina ranks fourth-lowest of these 5 at that salary, costing about $2,942 a year more than Tennessee. Where you physically work usually decides which state withholds, so a short commute across a border can change your take-home meaningfully.
Why your effective South Carolina rate isn't 5.21%
On a $75,000 salary the headline rate is 5.21%, but the real bite is about 3.92%. Two things cause the gap. First, the brackets are marginal — only income inside each band is taxed at that band's rate. Second, South Carolina allows no standard deduction of its own, so tax starts from the first dollar of state taxable income.
Worth noting: South Carolina's $0 of shelter is well below the federal standard deduction of $16,100, so you pay South Carolina tax on roughly $16,100 more income than you pay federal tax on — about $839 a year in extra state tax at the top rate.
No local income tax in South Carolina. No city or county levies its own income tax, so the figure above is your complete state and local income tax picture.
Federal taxes on top
Every South Carolina worker also pays federal income tax plus 6.2% Social Security and 1.45% Medicare. Those rules are identical in all 50 states — see the main paycheck calculator for how FICA, the wage base, pre-tax deductions and FICA-exempt occupations work.
Nearby states
Compare South Carolina with North Carolina, Georgia, Tennessee, Florida — or see the full list of all 50 states and DC.