How South Carolina taxes your paycheck
Act 110 of 2026 (H.4216, signed March 30, 2026) restructured South Carolina's tax for tax years beginning after 2025, replacing the 0%/3%/6% schedule with 1.99% on taxable income up to $30,000 and 5.21% above. SC also decoupled from the federal standard deduction: taxable income now starts from federal AGI less a new South Carolina Income Adjusted Deduction (SCIAD) of $15,000 single, $22,500 head of household or $30,000 joint. From 2027 the top rate can fall further under a revenue trigger, and the $30,000 threshold is indexed.
2026 South Carolina income tax brackets
| Taxable income (single) | Rate |
|---|---|
| $0 to $30,000 | 1.99% |
| Over $30,000 | 5.21% |
| Deduction or credit | Single | Married | Head of household |
|---|---|---|---|
| Standard deduction | $15,000 | $30,000 | $22,500 |
| Personal exemption | $0 | $0 | $0 |
Local income taxes
South Carolina cities and counties do not levy income taxes on wages.
Take-home pay in South Carolina at common salaries
Single filer, 2026 rules, no pre-tax deductions or local taxes.
| Salary | Federal tax | FICA | South Carolina taxes | Take-home | Biweekly |
|---|---|---|---|---|---|
| $30,000 | $1,420 | $2,295 | $299 | $25,987 | $999 |
| $40,000 | $2,620 | $3,060 | $498 | $33,823 | $1,301 |
| $50,000 | $3,820 | $3,825 | $999 | $41,356 | $1,591 |
| $60,000 | $5,020 | $4,590 | $1,662 | $48,728 | $1,874 |
| $75,000 | $7,670 | $5,738 | $2,657 | $58,935 | $2,267 |
| $100,000 | $13,170 | $7,650 | $4,244 | $74,936 | $2,882 |
| $150,000 | $24,734 | $11,475 | $6,849 | $106,942 | $4,113 |
How South Carolina compares
At a $60,000 salary, South Carolina ranks #17 of 51 for take-home pay. The table below shows the states closest in take-home pay.
Minimum wage in South Carolina
The South Carolina minimum wage is $7.25 an hour as of July 24, 2009. A full-time minimum wage job pays $15,080 a year before taxes and about $13,925 after taxes. See the full South Carolina minimum wage guide for tipped wages and scheduled increases.
What this calculator does not include
The calculator phases out the South Carolina income adjusted deduction pro rata between $40,000 and $95,000 of income single ($60,000 to $142,500 head of household, $80,000 to $190,000 joint). Dependent exemptions, retirement deductions and the SC EITC are not included, and 2026 withholding tables may still follow the older formula. The calculator also leaves out dependents, tax credits, additional withholding on your W-4 and non-wage income. Your employer's withholding can differ from your final tax bill.
Frequently asked questions
Does South Carolina have a state income tax?
Yes. South Carolina taxes wages at graduated rates from 1.99% to 5.21% for 2026. Your employer withholds it from each paycheck along with federal taxes.
How much is $60,000 after taxes in South Carolina?
A single filer earning $60,000 in South Carolina keeps about $48,728 a year, or $4,061 a month, in 2026. That ranks 17 of 51 for take-home pay at that salary.
Does South Carolina have local income taxes?
South Carolina cities and counties do not levy income taxes on wages.
What is the minimum wage in South Carolina?
The minimum wage in South Carolina is $7.25 an hour as of July 24, 2009. Full time, that is $15,080 a year before taxes and about $13,925 after taxes for a single filer.
Sources
- SCDOR SC Information Letter #26-20: Individual Income Tax Reform (Aug 31, 2026)
- SC Legislature: H.4216 / Act 110 of 2026 text
- SC Legislature: H.4216 bill status and history
- SCDOR WH-1603F 2026 Withholding Tax Formula (Rev. 11/4/25)
- SCDOR news: Estimated Income Tax payments due September 15? Read Information Letter #26-20 first
- IRS Rev. Proc. 2025-32 (2026 federal tax tables)