South Carolina cut its income tax for 2026. See how the new two-rate system affects your take-home pay.
On a $75,000 salary, a single South Carolina filer takes home about $58,935 a year ($2,266.74 per biweekly paycheck) in 2026, an effective tax rate of 21.4%. We estimate state income tax at $2,657 using the 2026 rates of 1.99% and 5.21% after the new income-adjusted deduction. South Carolina has no state disability or paid-leave deduction that we found.
How to read this. It estimates the tax you owe on a full year of pay at these inputs and divides it by your pay periods; payroll systems withhold using each state's own formula and your W-4, so your stub can differ. Nothing you type leaves your browser.
How South Carolina taxes your paycheck in 2026
South Carolina's H.4216, signed March 30, 2026 and effective for the 2026 tax year, replaced the old 0% / 3% / 6% brackets with two rates: 1.99% on taxable income up to $30,000 and 5.21% above that. The tax is calculated from federal adjusted gross income (AGI), and the federal standard deduction no longer applies.
In its place is the SC Income Adjusted Deduction (SCIAD): $15,000 for single filers, $22,500 for head of household and $30,000 for married filing jointly. It phases out as income rises, starting at AGI of $40,000 (single), $60,000 (head of household) or $80,000 (joint) and disappearing entirely at $95,000, $142,500 or $190,000. The Department of Revenue's fiscal note says the deduction "phases out proportionally"; this calculator assumes a straight-line phase-out between those two points.
The earned income tax credit is capped at $200 per return. The 3% rate on active trade or business income was kept, which matters for the self-employed but not for most W-2 employees.
Item
2026 rate
Applies to
Income tax: first $30,000 of taxable income
1.99%
After SCIAD
Income tax: above $30,000
5.21%
After SCIAD
SCIAD (single / HoH / joint)
$15,000 / $22,500 / $30,000
Phases out with AGI
State disability / paid leave
None found
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South Carolina take-home pay at common salaries
Gross salary
Take-home / year
Per biweekly paycheck
State taxes + deductions
Effective tax rate
$50,000
$41,355
$1,590.59
$1,000
17.3%
$75,000
$58,935
$2,266.74
$2,657
21.4%
$100,000
$74,936
$2,882.15
$4,244
25.1%
$150,000
$106,942
$4,113.15
$6,849
28.7%
Single filer, standard deduction, no 401(k), pre-tax benefits or local taxes. For a married couple filing jointly on one $120,000 income the estimate is $96,489 a year ($3,711.10 biweekly), an effective rate of 19.6%.
What catches South Carolina workers out
Withholding may lag the new law. The most recent South Carolina withholding formula we could find (WH-1603F) still used the older 3% and 6% brackets, and we did not find a post-reform formula. Your employer's actual withholding in 2026 may therefore differ from the tax you will owe, and the difference settles when you file. This calculator estimates what you owe.
More cuts are possible. Beginning with tax year 2027, the top rate can fall further if the state's Board of Economic Advisors projects revenue growth of 5% or more. Check back each year rather than reusing 2026 numbers.
Dependents are not modeled. We did not find a verified 2026 dependent exemption amount, so this estimate assumes no dependents.
Local taxes
We found no South Carolina local wage or income tax for employees. Municipal business license fees are paid by businesses, not deducted from paychecks.
Assumptions and limits of this estimate
Federal tax uses the 2026 brackets and standard deduction (single $16,100; married filing jointly $32,200; head of household $24,150) with no dependents, credits or extra withholding. Federal deductions for tips, overtime and seniors are not applied.
Social Security is 6.2% up to $184,500 of wages; Medicare is 1.45%, plus 0.9% on wages above $200,000 ($250,000 for joint filers).
The 401(k) deferral is capped at the 2026 limit of $24,500. Pre-tax benefits reduce federal, FICA and most state wages.
The SCIAD phase-out is modeled as a straight line between the published start and end points; the exact formula is not stated in the sources we reviewed.
The estimate uses the new 2026 law. Your employer's withholding may still reflect the older formula.
No dependent exemptions or credits are applied.
This is an estimate for planning, not tax advice. Your employer's payroll system and your W-4 determine actual withholding.
2026 federal brackets and standard deductions: IRS Revenue Procedure 2025-32. Social Security wage base of $184,500: Social Security Administration.
Last updated October 31, 2026
Prepared by Ratixa Editorial. Drafts are AI-assisted and the site operator is responsible for the content; see our editorial policy. Not reviewed by a licensed tax professional.
Frequently asked questions
What is the South Carolina income tax rate for 2026?
Two rates apply: 1.99% on taxable income up to $30,000 and 5.21% above $30,000. The change was signed March 30, 2026 and applies to the full 2026 tax year.
What is the SC Income Adjusted Deduction?
It replaces the federal standard deduction for South Carolina: $15,000 single, $22,500 head of household, $30,000 married filing jointly, phasing out at higher incomes.
How much take-home pay is $75,000 in South Carolina?
For a single filer with no 401(k) or benefit deductions, about $58,935 a year, or $2,266.74 per biweekly paycheck, using the new 2026 rates.
Why does my pay stub show a different South Carolina tax?
Withholding formulas are published separately from the tax law, and the formula we found still used the old brackets. The difference is settled when you file your 2026 return.
Does South Carolina have a state disability or paid family leave deduction?
We found no such employee payroll deduction in the sources we reviewed. FICA and income tax are the main items.