South Carolina Paycheck Calculator (2026)
Last updated: 2026-10-07 · South Carolina figures checked against official sources on 2026-10-07
South Carolina withholds 1.99% – 5.21% state income tax in 2026 using its own formula and your SC W-4. On a $50,000 salary paid every two weeks, a single employee keeps about $1,561.98 per check: $146.92 federal, $147.11 Social Security and Medicare, $67.07 South Carolina income tax come out of $1,923.08.
Year-to-date, employer size and gross-up
For the $184,500 wage base and the $200,000 Additional Medicare threshold.
Sets state paid-leave shares (e.g. DE, CO, ME).
Enter a take-home amount to solve for gross pay.
Your inputs are saved in this browser only.
Paycheck breakdown · 2026 · South Carolina
| Item | This check | Year |
|---|---|---|
| Salary | $1,923.08 | $50,000 |
| Gross pay | $1,923.08 | $50,000 |
| − Federal income tax | −$146.92 | −$3,820 |
| − Social Security (6.2%) | −$119.23 | −$3,100 |
| − Medicare (1.45%) | −$27.88 | −$725 |
| − South Carolina income taxState formula | −$67.07 | −$1,744 |
| Net pay | $1,561.98 | $40,611 |
How federal withholding was figured (Pub. 15-T Worksheet 1A)
| 1a | Taxable wages this pay period | $1,923.08 |
| 1b | Pay periods per year | 26 |
| 1c | Annualized wages | $50,000.08 |
| 1d | Step 4(a) other income | $0.00 |
| 1f | Step 4(b) deductions | $0.00 |
| 1g | Standard adjustment ($12,900 MFJ / $8,600 other) | $8,600.00 |
| 2a | Adjusted Annual Wage Amount | $41,400.08 |
| 2b–2d | Row: at least $19,900 → $1,240.00 + 12% of the excess (standard single schedule) | |
| 2g | Annual tentative withholding | $3,820.01 |
| 2h | ÷ pay periods | $146.92 |
| 3b | Step 3 credits per period | −$0.00 |
| 4a | Extra withholding (Step 4(c)) | $0.00 |
| 4b | Federal income tax to withhold | $146.92 |
How South Carolina withholding was figured
South Carolina WH-1603F (2026) formula
| Annualized state wages ($1,923.08 × 26) | $50,000.08 |
| Allowances 1 × $5,000 + standard deduction (10%, max $7,500) | −$10,000.01 |
| Subtraction method: × 6% − $656.10 | $1,743.90 |
| Annual withholding ÷ 26 pay periods | $67.07 |
- SCDOR said (Aug. 31, 2026) it will update withholding tables for Act 110's 1.99%/5.21% rates; this is the formula in force until then.
What the employer pays on top
| Social Security match (6.2%) | $119.23 |
| Medicare match (1.45%) | $27.88 |
| FUTA (0.6% of the first $7,000) | $11.54 |
| Federal employer taxes this check | $158.65 |
Plus state unemployment, paid-leave employer shares and workers' comp — payroll cost calculator has every state's 2026 rates.
South Carolina take-home pay examples (2026)
Paid biweekly, 2026 W-4 with only the filing status, no pre-tax deductions or local tax; South Carolina certificate — single: SC W-4 allowances: 1; married: SC W-4 allowances: 2. Computed with the same engine as the calculator.
| Salary · filing status | Gross / check | Federal | Soc. Sec. + Medicare | South Carolina tax | Net / check | Net / year |
|---|---|---|---|---|---|---|
| $50,000 · single | $1,923.08 | $146.92 | $147.11 | $67.07 | $1,561.98 | $40,611 |
| $50,000 · married, one income | $1,923.08 | $68.46 | $147.11 | $55.53 | $1,651.98 | $42,951 |
| $100,000 · single | $3,846.15 | $506.54 | $294.23 | $176.69 | $2,868.69 | $74,586 |
| $100,000 · married, one income | $3,846.15 | $293.85 | $294.23 | $165.15 | $3,092.92 | $80,416 |
South Carolina income tax rates for 2026
2026: Act 110 of 2026 (H. 4216), signed March 30, 2026 and effective for tax years beginning after December 31, 2025: replaced the 0% / 3% / 6% brackets (2025: 0% to $3,560, 3% to $17,830, 6% above; top rate had been cut from 6.2% to 6.0% for 2025) with two brackets — 1.99% under $30,000 and 5.21% (minus $966) at $30,000+; decoupled from the federal standard/itemized deductions and created the phased-out SCIAD ($15,000 / $22,500 / $30,000); capped the SC EITC at $200. From 2027 the 5.21% top rate falls further whenever the BEA projects ≥5% individual income tax revenue growth, until it reaches 1.99% and then 0%.
All filing statuses
| Taxable income | Rate |
|---|---|
| $0 – $30,000 | 1.99% |
| Over $30,000 | 5.21% |
- Standard deduction
- $15,000 single · $30,000 married jointly · $22,500 head of household
- Personal exemption
- $0 / $4,930 per dependent deduction
Credits, phase-outs and other South Carolina rules
- Tax year 2026 (Act 110 of 2026 / H. 4216, S.C. Code §12-6-510(C) as amended): taxable income $0–$29,999 → 1.99% × taxable income; $30,000 or more → (5.21% × taxable income) − $966. Because 5.21% × 30,000 − 966 = 597 = 1.99% × 30,000, this equals brackets of 1.99% up to $30,000 and 5.21% above. Same schedule for every filing status (not doubled for MFJ). The $30,000 bracket amount is indexed by chained CPI from 2027 (§12-6-520).
- Starting point is federal AGI (SC decoupled from IRC §63(b)-(g) for 2026: no federal standard deduction, itemized deductions, senior, tips, overtime, car-loan-interest, QBI or non-itemizer charitable deductions).
- 'standardDeduction' holds the new South Carolina Income Adjusted Deduction (SCIAD, §12-6-1140), which PHASES OUT by federal AGI: Single/MFS $15,000 if AGI ≤ $40,000, reduced by the fraction (AGI − 40,000)/55,000 for AGI $40,001–$94,999, $0 at $95,000+; HOH $22,500 if AGI ≤ $60,000, reduced by (AGI − 60,000)/82,500 for AGI $60,001–$142,499, $0 at $142,500+; MFJ/surviving spouse $30,000 if AGI ≤ $80,000, reduced by (AGI − 80,000)/110,000 for AGI $80,001–$189,999, $0 at $190,000+. Any reduction amount that is not a multiple of $10 is rounded down to the next lowest $10 (IL #26-20).
- Dependent exemption (deduction): $4,930 per eligible dependent (qualifying children and qualifying relatives) — the 2025 amount; the indexed 2026 amount has not been published yet. Plus an additional deduction equal to the dependent exemption amount ($4,930 for 2025) for each dependent under age 6 (SC1040 line t). No personal exemption for the taxpayer/spouse.
- SC Earned Income Tax Credit (nonrefundable, 125% of federal EITC) is capped at $200 starting 2026 (Act 110).
- Withholding is still computed on the pre-Act 110 2026 formula (0% / 3% / 6%), so withholding will not match 2026 liability until SCDOR revises the tables.
All 51 jurisdictions side by side: 2026 state income tax rates.
How South Carolina withholding works
Employee form: SC W-4 (2026) — South Carolina Employee's Withholding Allowance Certificate
Employer guide: SCDOR WH-1603F Formula for Computing South Carolina 2026 Withholding Tax (Rev. 11/4/25) and WH-1603 2026 Withholding Tax Tables (Rev. 10/30/25)
SC uses its own SC W-4 (allowances: self, MFJ, HOH, single-job, dependents, dependents under 6, ± deduction worksheet at $5,200 per allowance). WH-1603F 2026: annualize wages; subtract $5,000 per allowance and a standard deduction of 10% of annual wages capped at $7,500 (both $0 if zero allowances); then withholding = 0% of taxable income under $3,640; 3% minus $109.20 for $3,640–$18,230; 6% minus $656.10 at $18,230+ (addition method: 3% over $3,640; $437.70 + 6% over $18,230); divide by pay periods. This formula was published Nov 2025 under the old 0/3/6% law; Information Letter #26-20 (Aug 31, 2026) says SCDOR will adjust withholding tables for Act 110 but no revised 2026 formula had been posted.
Other deductions from a South Carolina paycheck
South Carolina has no employee-paid state disability, paid-leave or unemployment premium in 2026, so after income taxes the only required deductions are Social Security (6.2% up to $184,500) and Medicare (1.45%, plus 0.9% above $200,000).
Local income taxes in South Carolina
No local income taxes in South Carolina.
South Carolina paycheck FAQ
How much is $50,000 a year after taxes in South Carolina?
About $40,611 a year — $1,561.98 per biweekly paycheck — for a single filer with a basic 2026 W-4 and no pre-tax deductions: $146.92 federal income tax, $147.11 Social Security and Medicare, $67.07 South Carolina income tax per check. A married couple filing jointly on one $50,000 income keeps about $42,951 ($1,651.98 per check).
How much is $100,000 a year after taxes in South Carolina?
About $74,586 for a single filer ($2,868.69 per biweekly check) and $80,416 for a married couple with one income ($3,092.92 per check); South Carolina income tax takes $4,594 and $4,294 of that respectively. Add 401(k), health or HSA deductions in the calculator to see your exact number.
What is the South Carolina income tax rate for 2026?
2 brackets from 1.99% – 5.21%, after a standard deduction of $15,000 single / $30,000 joint and a personal exemption ($0 / $4,930 per dependent deduction). Act 110 of 2026 (H.
Which form controls South Carolina withholding?
Your SC W-4 (2026) — South Carolina Employee's Withholding Allowance Certificate. Employers apply SCDOR WH-1603F Formula for Computing South Carolina 2026 Withholding Tax (Rev. 11/4/25) and WH-1603 2026 Withholding Tax Tables (Rev. 10/30/25). Changing your federal W-4 does not change your South Carolina withholding.
Are there local income taxes in South Carolina?
No local income taxes in South Carolina.
What else comes out of a South Carolina paycheck besides income tax?
Only Social Security (6.2% of wages up to $184,500) and Medicare (1.45%, plus 0.9% over $200,000) — South Carolina has no employee-paid state disability, paid-leave or unemployment premium in 2026 — and any benefits you elect.
Does South Carolina tax 401(k) contributions or health premiums?
South Carolina follows the federal treatment for wage withholding: traditional 401(k)/403(b)/457(b) deferrals and cafeteria-plan items (health premiums, HSA, FSA) reduce the wages South Carolina taxes.
More for South Carolina employers and employees
Official Sources
Figures checked against these sources on 2026-10-07- SCDOR — Information Letter #26-20, Individual Income Tax Reform (Aug 31, 2026)
- SCDOR — Information about H. 4216 (Apr 15, 2026)
- SCDOR — Individual Income Tax (new for 2025 / 2026; 2025 dependent exemption $4,930)
- SCDOR — WH-1603F 2026 Withholding Tax Formula (Rev. 11/4/25)
- SCDOR — WH-1603 2026 Withholding Tax Tables (Rev. 10/30/25)
- SCDOR — SC W-4 (2026)
- SCDOR — 2025 SC1040 Instructions (dependent exemption and under-6 worksheets)
- SCDOR — 2025 SC1040 Tax Tables (2025 schedule: 6% minus $642)
- IRS Publication 15-T (2026), Federal Income Tax Withholding Methods — federal withholding
- IRS Publication 15 (2026), Employer's Tax Guide — FICA
Paycheck calculators for other states
- Alabama
- Alaskano tax
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- District of Columbia
- Floridano tax
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevadano tax
- New Hampshireno tax
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakotano tax
- Tennesseeno tax
- Texasno tax
- Utah
- Vermont
- Virginia
- Washingtonno tax
- West Virginia
- Wisconsin
- Wyomingno tax
Estimates only, not tax or payroll advice. Check results against your pay stub.