South Carolina income tax brackets for 2026
South Carolina taxes wages at rates from 1.99% to 5.21%. The rates apply to taxable income: your wages after pre-tax deductions and the deductions and exemptions shown below.
| All filing statuses: taxable income | Rate |
|---|---|
| Up to $30,000 | 1.99% |
| Over $30,000 | 5.21% |
Deductions, exemptions and credits
| Standard deduction | $15,000 single · $30,000 married · $22,500 head of household (shrinks at higher incomes) |
|---|
- South Carolina rebuilt its income tax for 2026 (H.4216, Act 110, signed March 2026): 1.99% on the first $30,000 of taxable income and 5.21% above, replacing the 3% and 6% rates.
- Tax now starts from federal adjusted gross income less a new South Carolina deduction of $15,000 for single filers ($30,000 for couples), which phases out between $40,000 and $95,000 of income ($80,000 to $190,000 for couples).
- The state's 2026 withholding tables still use the old 3% and 6% rates, so many paychecks withhold more than the tax due and the difference comes back as a refund.
No South Carolina payroll deductions
South Carolina does not take disability, paid leave or unemployment contributions from employees. State unemployment insurance is paid by employers, so the only deductions from a South Carolina paycheck are federal taxes, South Carolina income tax and anything you choose, such as 401(k) contributions or health insurance.
Local income taxes in South Carolina
South Carolina cities and counties do not tax wages.
Example: $60,000 salary in South Carolina
A single filer earning $60,000 a year, paid every two weeks, with a standard 2026 W-4 and no 401(k) or health deductions:
| Every two weeks | Per paycheck | Per year |
|---|---|---|
| Gross pay | $2,307.69 | $60,000.00 |
| Federal income tax | -$193.08 | -$5,020.00 |
| Social Security (6.2%) | -$143.08 | -$3,720.00 |
| Medicare (1.45%) | -$33.46 | -$870.00 |
| South Carolina income tax | -$63.95 | -$1,662.68 |
| Take-home pay | $1,874.13 | $48,727.32 |
South Carolina income tax is about $1,662.68 a year here, 2.77% of gross pay. All taxes together take 18.8% of pay. Federal withholding is the 2026 single schedule: $60,000 less the $8,600 allowance gives $51,400, taxed at $1,240 plus 12% above $19,900, or $5,020 a year.
Take-home pay in South Carolina at different salaries
Yearly take-home pay for a single filer in South Carolina, paid every two weeks, with no pre-tax deductions or local tax. For a married couple filing jointly on $120,000, take-home pay is about $96,489 a year (19.6% in taxes).
| Salary | South Carolina tax | Take-home per year | Per paycheck |
|---|---|---|---|
| $30,000 | $299 | $25,987 | $999.48 |
| $45,000 | $668 | $37,669 | $1,448.83 |
| $60,000 | $1,663 | $48,727 | $1,874.13 |
| $80,000 | $2,989 | $62,121 | $2,389.27 |
| $100,000 | $4,244 | $74,936 | $2,882.15 |
| $150,000 | $6,849 | $106,942 | $4,113.15 |
| $250,000 | $12,059 | $171,123 | $6,581.65 |
How the South Carolina paycheck estimate works
Federal income tax follows IRS Publication 15-T for 2026: your paycheck is annualized, an allowance for the standard deduction is taken off, the 2026 withholding schedule for your filing status is applied, and W-4 credits and extra withholding are added back per paycheck. Social Security is 6.2% of wages up to $184,500 and Medicare 1.45%, plus 0.9% on wages over $200,000.
South Carolina tax is estimated for the whole year: wages after pre-tax deductions, less the standard deduction, run through the brackets above, then divided by the number of paychecks. SCDOR's 2026 withholding tables still use the pre-2026 rates, so actual withholding is likely higher than this estimate of the tax you owe.
South Carolina tax = Brackets(Wages − pre-tax deductions − standard deduction)