How South Carolina paycheck taxes work
- South Carolina income tax: 1.99% on taxable income up to $30,000 and 5.21% above that for 2026.
- South Carolina rewrote its income tax for 2026 (H. 4216): 1.99% on taxable income up to $30,000 and 5.21% above that.
- The federal standard deduction is replaced by a South Carolina deduction of $15,000 single, $22,500 head of household and $30,000 married. It phases out between $40,000 and $95,000 of income for single filers ($80,000 to $190,000 married).
South Carolina income tax rates for 2026
| Rate | Taxable income (all filing statuses) |
|---|---|
| 1.99% | $0 – $30,000 |
| 5.21% | over $30,000 |
How your take-home pay is calculated
Take-home = Gross pay − 401(k) − health − HSA − federal income tax − Social Security − Medicare − South Carolina income tax − local tax
Federal income tax uses the 2026 brackets and standard deduction. Social Security is 6.2% of pay up to $184,500 a year; Medicare is 1.45% of all pay plus 0.9% above $200,000. Pre-tax health and HSA payroll deductions lower all of these; 401(k) lowers income tax only.
South Carolina take-home pay examples
Single filer, paid every two weeks, no 401(k) or other pre-tax deductions, no local tax:
| Salary | Federal tax | Social Security + Medicare | State income tax | Take-home a year | Per biweekly check |
|---|---|---|---|---|---|
| $50,000 | $3,820.00 | $3,825.00 | $999.59 | $41,355.41 | $1,590.59 |
| $75,000 | $7,670.00 | $5,737.50 | $2,657.32 | $58,935.18 | $2,266.74 |
| $100,000 | $13,170.00 | $7,650.00 | $4,244.00 | $74,936.00 | $2,882.15 |
Worked example, $75,000 salary:
- Federal: $75,000 − $16,100 standard deduction = $58,900 taxable. Tax = $1,240 + $4,560 + 22% × $8,500 = $7,670.00.
- Social Security 6.2% = $4,650.00. Medicare 1.45% = $1,087.50.
- South Carolina taxable income $69,545.45, South Carolina income tax $2,657.32.
- Take-home: $58,935.18 a year, or $2,266.74 every two weeks. That's 21.4% of pay in taxes.
What this calculator simplifies
- Tax is worked out for the whole year and spread evenly over your paychecks. Employers use withholding tables, so a real check can differ by a few dollars; you settle the difference when you file.
- Federal tax uses the 2026 standard deduction only. Dependents, itemized deductions and the new tips, overtime and senior deductions aren't included (W-4 Step 3 credits can be entered under More options).
- State tax covers a typical W-2 employee who lives and works in the state. State credits for dependents, renters, earned income and similar aren't included.
Compare states on the paycheck calculator by state, or see federal tax bracket by bracket in the income tax calculator.
Sources
- SC Department of Revenue: information about H. 4216
- SC Revenue and Fiscal Affairs: H. 4216 fiscal impact (deduction phase-out)
- Tax Foundation: State Individual Income Tax Rates and Brackets, 2026
- IRS IR-2025-103: 2026 tax inflation adjustments
- SSA contribution and benefit base ($184,500 for 2026)
- IRS Topic 560, Additional Medicare Tax
State figures: 2026. Last reviewed October 2026.