Tax Year 2026Updated September 11, 2026

South Carolina Paycheck Calculator 2026

Q: What taxes are deducted from my South Carolina paycheck?

Your South Carolina paycheck has deductions for federal income tax (10%-37%), FICA (Social Security + Medicare), and South Carolina state income tax using graduated brackets (2 brackets).

Q: How do South Carolina's income tax brackets work?

South Carolina uses a graduated (progressive) income tax with 2 brackets. Each bracket applies only to income within that range, not your entire income. For example, if you earn enough to reach the third bracket, only the income above the second bracket's threshold is taxed at the third bracket's rate.

Q: What tax bracket am I in for South Carolina?

Your South Carolina bracket depends on your taxable income (after deductions) and filing status. The calculator above shows your effective state tax rate, which is usually lower than your marginal bracket rate because lower portions of your income are taxed at lower rates.

Q: Does South Carolina conform to the OBBBA overtime and tips deductions?

Yes. South Carolina conforms to the federal OBBBA deductions for tips and overtime. These deductions reduce both your federal and South Carolina state taxable income, giving you a double benefit.

This calculator estimates your take-home pay as a South Carolina worker after federal income tax, FICA, and South Carolina's 2-bracket graduated income tax (rates from 1.99% to 5.21%). Enter your salary, pay frequency, and filing status below.

South Carolina Income Tax Brackets 2026

The rates below apply to taxable income after subtracting South Carolina's standard deduction of $15,000 (single) or $30,000 (MFJ).

Taxable Income	Rate
$0 - $30,000	1.99%
Over $30,000	5.21%

Source: South Carolina Tax Authority

Retirees may benefit from partial pension income exclusions.

How Your South Carolina Paycheck Is Calculated

Gross pay: Your annual salary divided by the number of pay periods.
Federal income tax: 2026 progressive brackets (10%-37%) after the federal standard deduction of $16,100 (single) or $32,200 (MFJ).
Social Security: 6.2% on wages up to $184,500.
Medicare: 1.45% on all wages, plus 0.9% above $200,000 (single).
South Carolina state income tax: 2-bracket progressive system (1.99% to 5.21%).

South Carolina Standard Deduction

South Carolina's standard deduction for 2026 is $15,000 for single filers and $30,000 for married filing jointly. This is subtracted from gross income before South Carolina's tax brackets are applied. Note: the state deduction is separate from and much smaller than the federal standard deduction of $16,100.

Retirement Income in South Carolina

South Carolina offers a partial exclusion for pension and retirement income. Some retirement income may be exempt or receive preferential treatment depending on the source and amount. South Carolina does not tax Social Security benefits. SC provides a retirement income deduction for pension, annuity, and IRA income. The deduction is tiered: taxpayers under 65 may deduct up to $3,000; taxpayers 65 and older may deduct up to $15,000 in qualifying retirement income. Verify 2026 limits under H. 4216.

Worked Examples

Example 1: $85,000/year - Head of Household, Weekly

Profile: $85,000 annual salary, Head of Household filer, paid weekly (52 paychecks/year)

Gross per period: $1,634.62
Federal income tax: -$133.62
Social Security: -$101.35
Medicare: -$23.70
South Carolina state income tax: -$44.04
Net take-home pay: $1,331.91 per paycheck ($69,259/year)
Effective total tax rate: 18.52%

Example 2: $48,000/year - Single, Monthly

Profile: $48,000 annual salary, Single filer, paid monthly (12 paychecks/year)

Gross per period: $4,000.00
Federal income tax: -$298.33
Social Security: -$248.00
Medicare: -$58.00
South Carolina state income tax: -$62.78
Net take-home pay: $3,332.89 per paycheck ($39,995/year)
Effective total tax rate: 16.68%

Example 3: $42,000/year - Married Filing Jointly, Semi-monthly

Profile: $42,000 annual salary, Married Filing Jointly filer, paid semimonthly (24 paychecks/year)

Gross per period: $1,750.00
Federal income tax: -$40.83
Social Security: -$108.50
Medicare: -$25.38
South Carolina state income tax: -$9.95
Net take-home pay: $1,565.34 per paycheck ($37,568/year)
Effective total tax rate: 10.55%

South Carolina Tax Notes

Graduated brackets: 2 brackets from 1.99% to 5.21%.

South Carolina does not impose local income taxes. Local option sales taxes of up to 3% (Transportation, Capital Projects, or Education levies) may apply on top of the 6% state rate in various counties. Groceries are subject to the state rate and most local sales taxes.

OBBBA Conformity

South Carolina conforms to the federal OBBBA deductions for tips and overtime. These deductions reduce both your federal and South Carolina state taxable income.

Frequently Asked Questions

What taxes are deducted from my South Carolina paycheck?

Your South Carolina paycheck has deductions for federal income tax (10%-37%), FICA (Social Security + Medicare), and South Carolina state income tax using graduated brackets (2 brackets).

How accurate is this paycheck calculator?

This calculator estimates take-home pay using 2026 federal and South Carolina state tax rates. It models federal income tax, FICA, and state income tax. It does not include pre-tax deductions (401(k), HSA, health insurance premiums), post-tax deductions, or state-specific payroll taxes (disability insurance, paid leave). Your actual paycheck may differ.

How do South Carolina's income tax brackets work?

South Carolina uses a graduated (progressive) income tax with 2 brackets. Each bracket applies only to income within that range, not your entire income. For example, if you earn enough to reach the third bracket, only the income above the second bracket's threshold is taxed at the third bracket's rate.

What tax bracket am I in for South Carolina?

Your South Carolina bracket depends on your taxable income (after deductions) and filing status. The calculator above shows your effective state tax rate, which is usually lower than your marginal bracket rate because lower portions of your income are taxed at lower rates.

Is my pension or retirement income taxed in South Carolina?

South Carolina offers a partial exclusion for pension and retirement income. Some retirement income may be exempt or receive preferential treatment depending on the source and amount. Social Security benefits are not taxed at the state level.

Does South Carolina conform to the OBBBA overtime and tips deductions?

Yes. South Carolina conforms to the federal OBBBA deductions for tips and overtime. These deductions reduce both your federal and South Carolina state taxable income, giving you a double benefit.