South Carolina paycheck taxes at a glance
| State income tax | 1.99% to 5.21% (2 brackets) |
|---|---|
| Standard deduction | None |
| Per dependent | $4,930 exemption |
| Pre-tax deductions | 401(k), HSA and health premiums lower state tax too |
| Local income tax | None on wages |
| State payroll deductions | None |
| Reciprocity | None |
| Figures | Tax year 2025 (see note) |
Every paycheck also has federal income tax, Social Security (6.2% up to $184,500) and Medicare (1.45%), worked out with the same 2026 IRS figures as ourmain paycheck calculator.
South Carolina income tax brackets
| Taxable income | Rate |
|---|---|
| $0 to $30,000 | 1.99% |
| Over $30,000 | 5.21% |
South Carolina also has rules the brackets alone do not show (see the notes below); the calculator applies them.
Worked examples
A $60,000 salary in Columbia, single, paid every two weeks
| Per paycheck | Per year | |
|---|---|---|
| Gross pay | $2,307.69 | $60,000 |
| Federal income tax | − $193.08 | − $5,020 |
| Social Security and Medicare | − $176.54 | − $4,590 |
| South Carolina income tax | − $63.94 | − $1,662 |
| Take-home pay | $1,874.14 | $48,728 |
Single, paid every two weeks (26 paychecks). South Carolina taxable income is $50,450 and the state tax is $1,662, an effective 2.771% of gross pay. At $60,000 the Income Adjusted Deduction has shrunk to $9,550, and every dollar of taxable income above $30,000 is taxed at 5.21%.
A $100,000 household in Charleston, married filing jointly with two children
| Per paycheck | Per year | |
|---|---|---|
| Gross pay | $3,846.15 | $100,000 |
| 401(k) at 5% | − $192.31 | − $5,000 |
| Federal income tax | − $101.54 | − $2,640 |
| Social Security and Medicare | − $294.23 | − $7,650 |
| South Carolina income tax | − $81.53 | − $2,120 |
| Take-home pay | $3,176.54 | $82,590 |
Married filing jointly, 2 children, paid every two weeks (26 paychecks). South Carolina taxable income is $59,230 and the state tax is $2,120, an effective 2.12% of gross pay. The 5% 401(k) deferral lowers AGI to $95,000, which keeps more of the joint Income Adjusted Deduction, and two dependent exemptions come off as well.
Act 110: the 2026 overhaul
Act 110, signed on March 30, 2026, replaced the old 0%, 3% and 6% brackets with two: 1.99% up to $30,000 and 5.21% above, the same for every filing status. South Carolina taxable income now starts from federal adjusted gross income, so the federal standard deduction, itemized deductions and the federal tip, overtime and senior deductions no longer carry over. The bracket threshold is indexed each year, and the top rate can fall further from 2027 if revenue grows at least 5%.
The new Income Adjusted Deduction
The SCIAD is $15,000 for single and married-filing-separately filers, $22,500 for heads of household and $30,000 for joint filers. It starts shrinking above federal AGI of $40,000 (single), $60,000 (head of household) or $80,000 (joint) and is gone at $95,000, $142,500 and $190,000. A single filer with $60,000 of AGI, for example, keeps $9,550. Middle and higher earners therefore pay tax on more of their income than under the old federal deduction.
Dependents and young children
Each dependent you claim is worth a South Carolina dependent exemption, $4,930 for 2025 and adjusted for inflation each year. The law also gives an additional deduction of the same amount for each dependent under age six, which this calculator does not add because it does not ask children’s ages. Parents of young children may therefore owe slightly less than shown.
Withholding may run ahead of your tax
SCDOR’s 2026 withholding formula was published in November 2025, before Act 110, and still uses the old 6% top rate. Act 110 directs SCDOR to adjust the tables. Until your employer uses updated tables, your withholding can differ from the tax this calculator shows, so check your result when you file. South Carolina has no local income tax and no reciprocal agreements with North Carolina or Georgia.
South Carolina vs. neighboring states
Take-home pay on a $75,000 salary, single, no pre-tax deductions and no local tax:
| State | Income tax | State tax + programs | Take-home |
|---|---|---|---|
| South Carolina | 1.99% to 5.21% (2 brackets) | $2,657 | $58,935 |
| North Carolina | Flat 3.99% | $2,484 | $59,109 |
| Georgia | Flat 4.99% | $2,994 | $58,599 |
Where you work and where you live can both matter. See paycheck calculators for every state for the full comparison.