South Carolina paycheck calculator
South Carolina rewrote its income tax for 2026. Act 110, signed in March 2026, cut the rates to two brackets and replaced the federal standard deduction with a new South Carolina Income Adjusted Deduction that shrinks as income rises. Paycheck withholding still follows the formula SCDOR published for January 2026, which the law tells the Department to update.
Take-home per paycheck
$2,261
- Take-home per year
- $58,799
- Total taxes per year
- $16,201
- Effective tax rate
- 21.6%
- Marginal tax rate
- 35.6%
- Assumes 2 allowances on the SC W-4 (worksheet lines A–E; no dependents under 6 counted).
- Uses SCDOR's 2026 withholding formula, which has not yet been updated for the lower 2026 rates enacted in Act 110; your 2026 return may show a refund.
Take-home per paycheck: $2,261 every 2 weeks
| Line | Every 2 weeks | Per year |
|---|---|---|
| Gross pay | $2,885 | $75,000 |
| Federal income tax | −$295 | −$7,670 |
| Social Security | −$179 | −$4,650 |
| Medicare | −$42 | −$1,088 |
| State income tax | −$107 | −$2,794 |
| Take-home pay | $2,261 | $58,799 |
- Take-home pay$58,79978%
- Federal income tax$7,67010%
- Social Security & Medicare$5,7388%
- State & local taxes$2,7944%
How South Carolina taxes your paycheck
- Up to 5.21%
- Two brackets for 2026 under Act 110: 1.99% on the first $30,000 of taxable income and 5.21% above that.
- None
- South Carolina has no state payroll tax withheld from employees.
- None
- South Carolina cities and counties do not levy income taxes on wages, so only state income tax is withheld. There is no employee-paid state disability or paid family leave tax.
- Aggregate
- South Carolina has no separate bonus rate. The bonus is added to regular pay for the period and withheld using the regular formula.
South Carolina income tax rates for 2026
These are the return rates. Your employer withholds using South Carolina's withholding method (Withholding tax formula (SCDOR WH-1603F, 2026)), which the calculator above follows.
| Taxable income | Rate |
|---|---|
| $0 – $30,000 | 1.99% |
| Over $30,000 | 5.21% |
| Item | Amount |
|---|---|
| Standard deduction — Single (SC Income Adjusted Deduction; phases out between $40,001 and $95,000 of federal AGI.) | $15,000 |
| Standard deduction — Married filing separately (SCIAD; phases out between $40,001 and $95,000 of federal AGI.) | $15,000 |
| Standard deduction — Head of household (SCIAD; phases out between $60,001 and $142,500 of federal AGI.) | $22,500 |
| Standard deduction — Married filing jointly (SCIAD; phases out between $80,001 and $190,000 of federal AGI.) | $30,000 |
| Standard deduction — Qualifying surviving spouse (SCIAD; same as married filing jointly.) | $30,000 |
$46,490 in South Carolina
$46,490 is the median annual wage in South Carolina (May 2025, BLS OEWS). A single filer paid every two weeks with no other income or deductions takes home $38,281 a year, or $1,472 per paycheck.
| Line | Every 2 weeks | Per year |
|---|---|---|
| Gross pay | $1,788 | $46,490 |
| Federal income tax | -$131 | -$3,399 |
| Social Security | -$111 | -$2,882 |
| Medicare | -$26 | -$674 |
| State income tax | -$48 | -$1,254 |
| Take-home pay | $1,472 | $38,281 |
How South Carolina withholding is calculated
Employers use SCDOR's withholding tables or the WH-1603F formula. The formula annualizes your pay, subtracts a fixed amount for each allowance on your SC W-4, subtracts a standard deduction of 10% of wages up to a cap if you claim at least one allowance, and applies a schedule with a zero bracket, a 3% bracket and a 6% bracket. The annual tax is then divided by your number of paydays.
The withholding schedule was set before Act 110 lowered the 2026 rates. Act 110 directs SCDOR to adjust the withholding tables for the new rates, but as of mid-October 2026 the January formula is still the one published. Many workers will therefore see a larger refund for 2026 than in past years.
There is one formula for every filing status. Your allowances do the work: the SC W-4 worksheet gives one for yourself, one if you file jointly, one if you file as head of household, one if you have only one job (and, if married, your spouse does not work), and one for each dependent, with an extra one for each dependent under age 6.
The new 2026 rates and deduction
On your 2026 return, South Carolina taxable income starts from federal adjusted gross income instead of federal taxable income. You subtract the new South Carolina Income Adjusted Deduction, which is largest for low and middle incomes and phases out completely at higher incomes, and then apply the two-bracket rate schedule.
Because the deduction phases out, higher earners lose it entirely, while the lower top rate still cuts their tax compared with 2025.
Pre-tax deductions and bonuses
Because the return now starts from federal adjusted gross income, traditional 401(k) deferrals, pre-tax health premiums and cafeteria-plan HSA contributions are left out of South Carolina income just as they are federally.
SCDOR does not publish a separate flat rate for bonuses. Supplemental pay is withheld through the regular tables or formula, usually by adding the bonus to the regular wages for the period.
No local income tax
Charleston, Columbia, Greenville and other South Carolina cities and counties do not tax wages. South Carolina also has no employee-paid disability or paid family leave tax, so state income tax is the only South Carolina line on your pay stub.
What changed recently
- 2025: The top rate was 6% for tax year 2025, down from 6.2% for 2024. Source
- 2026: Act 110 (H. 4216), signed March 30, 2026 and applying from tax year 2026: two brackets of 1.99% and 5.21%, federal AGI as the starting point, the new South Carolina Income Adjusted Deduction ($15,000 single or married filing separately, $22,500 head of household, $30,000 married filing jointly, phased out by income), and a $200 cap on the state earned income tax credit. Source
- 2026: SCDOR's 2026 withholding tables, formula and SC W-4 took effect January 1, 2026; Act 110 directs SCDOR to adjust withholding tables for the new rates. Source
Questions people ask
What is South Carolina's income tax rate for 2026?
Under Act 110, South Carolina taxable income up to $29,999 is taxed at 1.99%, and income of $30,000 or more is taxed at 5.21% minus $966, which works out to 5.21% on income above $30,000.
Why is my South Carolina withholding higher than the new rates?
The withholding formula SCDOR published for January 2026 was built on the old rates, with a top withholding rate of 6%. Act 110 lowered 2026 rates after the formula was issued, and SCDOR has been directed to update the tables. Until then, the extra withholding comes back as a refund when you file.
What is the South Carolina Income Adjusted Deduction?
It replaces the federal standard deduction on South Carolina returns starting in 2026: $15,000 for single or married filing separately, $22,500 for head of household and $30,000 for married filing jointly. It shrinks as federal AGI rises and disappears at $95,000 (single), $142,500 (head of household) or $190,000 (joint).
How many allowances should I claim on the SC W-4?
Use the Personal Allowances Worksheet: one for yourself, one if married filing jointly, one if head of household, one if you have only one job (and your spouse does not work), one per dependent, and one more for each dependent under 6. A typical single worker with one job claims 2.
Do South Carolina cities have a local income tax?
No. No South Carolina city or county taxes wages.
How are bonuses taxed in South Carolina?
South Carolina has no special bonus rate. Your employer withholds on the bonus using the regular formula, typically by combining it with your regular pay for the period, so a large bonus is mostly withheld at the formula's top rate.
Sources
- WH-1603F Formula for Computing South Carolina 2026 Withholding Tax (Rev. 11/4/25) · retrieved 2026-10-16
- WH-1603 2026 Withholding Tax Tables (Rev. 10/30/25) · retrieved 2026-10-16
- 2026 SC W-4 Employee's Withholding Allowance Certificate (Rev. 12/5/25) · retrieved 2026-10-16
- SC Information Letter #26-23: Tax Legislative Update for 2026 · retrieved 2026-10-16
- Information about H. 4216 · retrieved 2026-10-16
- Individual Income Tax · retrieved 2026-10-16
- South Carolina Withholding tables updated for 2026 (Nov. 6, 2025) · retrieved 2026-10-16
- WH-105 South Carolina Withholding Tax Information Guide · retrieved 2026-10-16
- Withholding · retrieved 2026-10-16
- Publication 15-T (2026), Federal Income Tax Withholding Methods · retrieved 2026-10-16
- Publication 15 (2026), (Circular E), Employer's Tax Guide · retrieved 2026-10-16
- Rev. Proc. 2025-32: 2026 inflation-adjusted tax items · retrieved 2026-10-16
- Form W-4 (2026), Employee's Withholding Certificate · retrieved 2026-10-16
- Publication 505 (2026), Tax Withholding and Estimated Tax · retrieved 2026-10-16
- Form 1040-ES (2026), Estimated Tax for Individuals · retrieved 2026-10-16
- Schedule 1-A (Form 1040) 2026, Additional Deductions (early-release draft) · retrieved 2026-10-16
- Schedule 8812 (Form 1040) 2026, Credits for Qualifying Children and Other Dependents (early-release draft) · retrieved 2026-10-16
- Working Families Tax Cuts: Individuals and workers (tips, overtime, seniors, car loan interest) · retrieved 2026-10-16
- Working Families Tax Cuts provisions (charitable deduction for non-itemizers, Section 70424) · retrieved 2026-10-16
- Child Tax Credit · retrieved 2026-10-16
- IR-2025-111: 401(k) limit increases to $24,500 for 2026 · retrieved 2026-10-16
- Rev. Proc. 2025-19: 2026 HSA limits · retrieved 2026-10-16
- BLS Occupational Employment and Wage Statistics (OEWS), May 2025, median annual wage by state · retrieved 2026-10-16