If you work in South Carolina, your paycheck goes through several layers of deductions before it reaches your bank account. This sc paycheck calculator breaks down federal income tax, South Carolina income tax 2026 rates under the newly signed H.4216 tax brackets, Social Security, and Medicare so you can see exactly your sc take home pay. The numbers below reflect the 2026 tax year, including the two-bracket state system that took effect when Governor McMaster signed H.4216 on March 30, 2026.

Quick version: A single filer earning $75,000 per year in South Carolina takes home roughly $2,267 per bi-weekly paycheck after federal tax, state tax (1.99% on the first $30,000 and 5.21% above), Social Security (6.2%), and Medicare (1.45%). South Carolina has no local income taxes, which means your state tax calculation is simpler than in many other states.

The figures in this guide are estimates based on publicly available tax rates and formulas. They are not tax advice. Your actual withholding depends on your W-4, your SC W-4, pre-tax deductions, and other factors specific to your situation. For precise guidance, talk to a licensed tax professional or CPA in your state.

Try our free paycheck calculator to run your own numbers with your exact salary, filing status, and deductions.

How South Carolina State Income Tax Works in 2026

South Carolina overhauled its income tax structure through House Bill H.4216, which Governor McMaster signed into law on March 30, 2026. The bill collapses the old three-bracket system into two brackets, creates a new state-specific deduction called the SCIAD, and sets the stage for further rate reductions in future years. For the 2026 tax year, the new brackets apply to all individual filers, estates, and trusts. South Carolina also decoupled from the federal standard deduction and itemized deductions entirely, replacing them with the South Carolina Income Adjusted Deduction (SCIAD). This is the biggest structural change to South Carolina income tax in over a decade, and it affects how every paycheck in the state is calculated going forward.

Old brackets (2025 tax year):

New brackets (2026 tax year, H.4216):

The $966 adjustment in the formula corrects for the difference between the two bracket rates on the first $30,000. Without it, applying 5.21% to the full amount would overtax the portion that should be at 1.99%.

South Carolina has not yet conformed to the federal One Big Beautiful Bill Act (OBBBA). According to SC Department of Revenue Information Letter #26-4, federal deductions for tips, overtime, car loan interest, and the increased SALT cap are not available on your South Carolina state return for the 2025 tax year. The Legislature may address conformity separately.

The SCIAD Replaces the Federal Standard Deduction

South Carolina is one of seven states that use Federal Taxable Income (FTI) as the starting point for state tax. Under the old system, the federal standard deduction was already factored into FTI, so SC did not apply a separate state standard deduction on top of it. H.4216 changes this: the law requires filers to add back their federal standard or itemized deduction to FTI, then apply the SCIAD instead.

Here are the SCIAD amounts and phase-out ranges from the full text of H.4216:

If your adjusted gross income falls within the phase-out range, your SCIAD is reduced by a fraction. Once your AGI exceeds the phase-out end, the deduction drops to zero. There is no automatic inflation adjustment built into the law. These amounts stay fixed unless the General Assembly changes them.

Per the signed text of H.4216, the South Carolina Earned Income Tax Credit is now capped at $200 per filer. Previously the state EITC was 125% of the federal credit with no dollar limit. This cap primarily affects lower-income workers.

Federal Income Tax Rates for 2026

Your federal income tax is typically the largest single deduction on a South Carolina paycheck, and understanding it is essential for estimating your take-home pay accurately. The IRS inflation adjustments for 2026 were released through Revenue Procedure 2025-32, which includes changes from the One Big Beautiful Bill Act. The federal standard deduction for 2026 is $16,100 for single filers, $24,150 for head of household, and $32,200 for married filing jointly. These amounts are higher than 2025 due to inflation indexing and OBBBA provisions. Federal tax uses a progressive structure with seven brackets, so each rate applies only to the portion of income within that bracket, not to your entire income.

Social Security and Medicare Tax in South Carolina

Every paycheck in South Carolina includes FICA withholding for Social Security and Medicare. These are federal sc payroll tax obligations that apply in every state regardless of whether your state charges income tax. The Social Security tax rate is 6.2% on wages up to the 2026 wage base of $184,500, as published by the Social Security Administration. Your employer pays a matching 6.2%, but that matching share does not come from your paycheck. Once your earnings exceed $184,500 in a calendar year, Social Security withholding stops for the remainder of that year. The wage base rises most years based on average wage growth and is a separate threshold from the income tax brackets.

Medicare is 1.45% on all wages with no cap. If you earn more than $200,000 in a calendar year ($250,000 for married filing jointly), an additional 0.9% Medicare surtax applies to wages above that threshold. Your employer does not match the surtax. Combined, the standard FICA rate is 7.65% of your gross pay. For someone earning $75,000, that works out to $4,650 in Social Security tax and $1,088 in Medicare tax per year.

South Carolina Paycheck Example: $75,000 Salary

Here is what a $75,000 annual salary looks like on a bi-weekly paycheck for a single filer in South Carolina with no pre-tax deductions. This example uses the 2026 H.4216 brackets and the SCIAD calculation from the signed law text. The SCDOR has not yet released updated withholding tables that reflect H.4216, so actual employer withholding may temporarily differ from these estimates until new tables are published. The IRS does not make this easy to find, but here it is.

Assumptions: Single filer, one job, no dependents, no pre-tax 401(k) or HSA contributions, bi-weekly pay (26 paychecks per year).

Federal income tax:

• Gross income: $75,000
• Federal standard deduction (single, 2026): $16,100
• Federal taxable income: $58,900
• 10% on first $12,400 = $1,240
• 12% on $12,401 to $50,400 = $4,560
• 22% on $50,401 to $58,900 = $1,870
• Total federal tax: approximately $7,670 per year

South Carolina state tax (H.4216 signed law text with SCIAD):

• Start from Federal Taxable Income: approximately $58,900 (calculated from rates above)
• Add back federal standard deduction (required by H.4216): approximately $58,900 + $16,100 = $75,000
• SCIAD phase-out fraction: ($75,000 – $40,000) / $55,000 = 0.636
• SCIAD amount: $15,000 x (1 – 0.636) = approximately $5,450 (rounded to nearest $10 per H.4216)
• SC taxable income: $75,000 – $5,450 = approximately $69,550
• Tax: 5.21% x $69,550 – $966 = approximately $2,658 per year

FICA taxes (per SSA 2026 rates):

• Social Security: 6.2% x $75,000 = $4,650
• Medicare: 1.45% x $75,000 = approximately $1,088

Your effective tax rate in this example is roughly 21.4%, combining all payroll and income taxes. The marginal rate is higher because the top dollars of income are taxed at 22% federally and 5.21% at the state level.

What if you contribute to a 401(k)? Suppose you contribute 6% pre-tax ($4,500 per year). Your federal taxable income drops to $54,400, and your SC taxable income decreases as well. That could save you roughly $1,200 per year in combined taxes, or about $46 per paycheck, depending on your exact bracket and SCIAD position.

Before and After H.4216

Here is how the same $75,000 salary compares under the old 2025 law versus H.4216 new brackets for state tax only:

The savings come from the lower top rate (5.21% vs. 6%), even though SC taxable income is higher under H.4216. Results vary significantly by income level. Filers below $30,000 benefit most from the 1.99% bracket, while earners above $95,000 lose the SCIAD entirely but still gain from the lower top rate.

How to Increase Your South Carolina Take-Home Pay

The most direct way to increase your take-home pay in South Carolina is through pre-tax retirement contributions to a 401(k) or 403(b). Every dollar you contribute reduces both your federal and state taxable income before withholding is calculated. A health savings account works the same way if your employer offers a high-deductible health plan. Under H.4216, pre-tax contributions can also lower your adjusted gross income, which may help you preserve more of your SCIAD if your income falls within the phase-out range. Even a modest contribution can shift your effective tax rate by keeping you within the deduction window longer.

Review your SC W-4 and federal W-4 at least once a year or after any major life event like marriage, a new child, or starting a second job. If you hold multiple jobs, each employer withholds as if it is your only income, which can lead to under-withholding and a surprise tax bill at filing time.

South Carolina has no local income taxes. That is one advantage over states like Ohio or New York where city-level taxes add another layer to your paycheck. Use our salary calculator by profession to see how different salary levels affect take-home pay, or try the HELOC payment calculator if you are evaluating borrowing options alongside your paycheck planning.

South Carolina vs. Neighboring States

South Carolina’s new two-bracket system puts it in a competitive position relative to its neighbors for anyone comparing take-home pay across state lines. North Carolina charges a flat 3.99% for 2026 after a series of annual reductions. Georgia uses a flat 5.19% rate. Neither state has signed legislation with a path toward zero income tax the way H.4216 does for South Carolina. The tax structure you fall under can shift your annual net pay by hundreds or even thousands of dollars depending on your income, so running the numbers for each state matters before accepting a job offer or relocating across borders.

Use our North Carolina paycheck calculator or Georgia state paycheck calculator to compare.

South Carolina’s median household income is $72,350 according to the U.S. Census Bureau. At that income level, a single SC filer pays roughly $2,470 in state income tax under H.4216. Under North Carolina’s flat 3.99% system with its standard deduction, the same filer would pay roughly $2,100. The gap reverses at higher incomes where the SCIAD phases out and SC’s 5.21% top rate exceeds NC’s 3.99% flat rate.

Frequently Asked Questions

How much state tax comes out of a paycheck in South Carolina?

It depends on your income. Under H.4216, income up to $30,000 is taxed at 1.99% and income above $30,000 is taxed at 5.21%. A single filer earning $60,000 with a partial SCIAD would pay approximately $1,800 in annual state tax, or about $69 per bi-weekly paycheck.

What are the South Carolina income tax brackets for 2026?

South Carolina now has two brackets per House Bill H.4216: 1.99% on taxable income up to $30,000 and 5.21% on taxable income above $30,000. This replaced the old three-bracket system (0%, 3%, 6%) when Governor McMaster signed the bill on March 30, 2026.

Does South Carolina have local income taxes?

No. South Carolina has zero local or city income taxes. Your paycheck is only subject to federal income tax, SC state income tax, Social Security, and Medicare.

How do I calculate my South Carolina paycheck manually?

Start with your gross pay. Subtract the federal standard deduction ($16,100 single for 2026) to get federal taxable income, then apply the seven federal brackets. For SC state tax, add the federal standard deduction back to your FTI, subtract your SCIAD based on your AGI and filing status, then use the 1.99%/5.21% brackets. Add Social Security (6.2% up to $184,500) and Medicare (1.45%). The remainder is your net pay.

Are there tax advantages to living in South Carolina?

South Carolina has no local income tax, relatively low state rates after H.4216, and does not tax Social Security benefits. Retirees can deduct up to $10,000 in retirement income. The state also has a dependent exemption of $4,930 per qualifying dependent for the 2025 tax year. These factors make SC competitive for take-home pay. See our salary calculator by profession for more comparisons.

How accurate is this sc paycheck calculator?

The calculator uses the 2026 federal brackets from IRS Revenue Procedure 2025-32, the H.4216 state brackets, and current FICA rates from the federal income tax rates and brackets page. Your actual paycheck may differ based on your W-4 elections, pre-tax benefits, and employer payroll rules. The SCDOR has not yet released updated withholding tables reflecting H.4216, so actual employer withholding may temporarily differ from these estimates.

What changed with H.4216?

H.4216 tax reform collapsed three brackets into two (1.99% and 5.21%), decoupled SC from the federal standard and itemized deductions, created the SCIAD as a replacement deduction with income-based phase-outs, capped the state EITC at $200, and set up automatic rate reductions starting in 2027 if revenue grows by at least 5%. The long-term goal is a 1.99% flat rate and eventually zero.

How does South Carolina compare to North Carolina for take-home pay?

North Carolina charges a flat 3.99% for 2026. South Carolina’s effective rate under H.4216 depends heavily on income. Below roughly $50,000, a single SC filer typically pays less state tax than a NC filer thanks to the 1.99% bracket. Above roughly $95,000, the SCIAD phases out and SC’s 5.21% top rate results in a higher state tax bill than NC’s flat rate. Use both state calculators to compare your specific situation. Tax rate data is available from the Tax Foundation 2026 state rate report.

Has the SCDOR extended the filing deadline?

Yes. The SC Department of Revenue extended the filing deadline for 2025 individual income tax returns to October 15, 2026, due to federal conformity questions related to OBBBA. If you are waiting to file, you have additional time, but estimated tax payments are still due on the original schedule.

South Carolina’s tax code just changed significantly. Whether that change helps or hurts your paycheck depends on your income, filing status, and how the SCIAD phase-out applies to you. Run your numbers through the paycheck calculator hub to see where you land.

Jordan Wells