How South Carolina's Income Tax Works in 2026
South Carolina keeps just two working brackets, and 2026 brought another cut to the top one. Single filers pay 0% on the first $3,640, 3% up to $18,230, and 6% on everything above that. The top rate was 6.2% in 2025, and lawmakers have made a habit of trimming it whenever revenues allow.
The standard deduction is $8,350 for single filers and $16,700 for joint filers in 2026. Because the 6% bracket starts at just $18,230, most full-time workers pay the top rate on the bulk of their income, which makes each year's rate cut show up clearly on pay stubs across Charleston, Columbia, and Greenville.
Using the Calculator
South Carolina is preselected below. Enter your gross pay and pay frequency to see your net pay with the two-bracket tax applied. The math is simple enough to check by hand, which is part of the design.
Moving between the Carolinas? Run the identical salary through our North Carolina paycheck calculator to compare a 3.99% flat tax against South Carolina's brackets, or try the Tennessee version for the no-tax alternative.
Where Your South Carolina Paycheck Goes
Federal income tax and FICA take their standard cuts, then South Carolina's two-bracket tax comes out through withholding. That is the entire government deduction list. South Carolina has no local income taxes, no state disability insurance payroll tax, and no paid family leave payroll tax.
Manufacturing has reshaped the state's paychecks over the past decade, with auto plants and suppliers clustered around Greenville and Spartanburg. Those jobs tend to include overtime, so knowing your marginal rate matters when extra shifts push a check higher.
South Carolina Payroll Details to Know
Minimum wage and overtime
South Carolina has no state minimum wage law and follows the federal $7.25 per hour rate. Overtime follows the federal Fair Labor Standards Act at time and a half after 40 hours in a week.
Payday rules
South Carolina does not mandate a specific pay frequency by statute the way some states do, but employers must pay on the regular schedule they establish and notify workers of it. Final pay after separation is due within 48 hours or by the next regular payday, depending on circumstances.
Worked Example: $75,000 in Charleston, SC
Take a single filer in Charleston earning $75,000, paid biweekly. After the $8,350 standard deduction, South Carolina taxable income is $66,650. The first $3,640 is untaxed, the next $14,590 is taxed at 3% ($437.70), and the remaining $48,420 at 6% ($2,905.20), for a state bill near $3,343.
| Item | Annual Amount |
| Gross Pay | $75,000.00 |
| Federal Income Tax | ~$7,670.00 |
| Social Security (6.2%) | $4,650.00 |
| Medicare (1.45%) | $1,087.50 |
| South Carolina State Income Tax | ~$3,342.90 |
| Net Annual Pay | ~$58,249.60 |
Net pay is about $58,250 a year, or roughly $2,240.37 every two weeks, an effective all-in rate near 22.3%. The 2026 cut from 6.2% to 6% saves this worker about $97 a year. Enter your own salary above for your exact figure.
Paycheck Mistakes South Carolina Workers Make
- Using the old 6.2% top rate. The 6% rate for 2026 is already in withholding tables.
- Forgetting the 0% bracket on the first $3,640 when estimating by hand.
- Assuming overtime is taxed at a higher rate. It just adds to gross pay for that period.
- Not adjusting withholding after the annual rate cuts, which recur often enough to matter.
- Comparing a South Carolina offer to North Carolina's flat tax on gross pay instead of running both nets.
Frequently Asked Questions
What are South Carolina's income tax brackets for 2026?
0% to $3,640, 3% to $18,230, and 6% above $18,230 for single filers, with the top rate cut from 6.2%.
What is South Carolina's standard deduction for 2026?
$8,350 for single filers and $16,700 for joint filers.
What is the minimum wage in South Carolina for 2026?
$7.25 per hour. South Carolina has no state minimum wage law of its own.
Does South Carolina have local income taxes?
No. South Carolina prohibits cities and counties from imposing wage taxes.
Does South Carolina charge extra payroll taxes?
No state disability or paid family leave payroll tax applies to South Carolina workers.
Is South Carolina moving to a flat tax?
Lawmakers keep cutting the top rate and have discussed a flat tax, but the two-bracket system stands for 2026.
More South Carolina and Paycheck Tools
Build a matching stub with the Pay Stub Generator, or budget purchases with the South Carolina sales tax calculator. Compare with the North Carolina and Tennessee paycheck calculators, or return to the main Paycheck Calculator.
Sources: IRS Publication 15-T, U.S. Department of Labor, Tax Foundation 2026 state tax brackets, the South Carolina Department of Revenue. Figures reflect 2026 tax law. This calculator gives an estimate for planning purposes and is not tax advice.