Your hub for South Carolina taxes: state income tax (3% to 6.4%), plus free calculators for take-home pay, self-employment tax, quarterly estimates, and salary conversion.
Last updated: May 2026 · Data: IRS, BLS, South Carolina Department of Revenue
South Carolina levies a state income tax (3% to 6.4%) that is withheld from wages on top of federal tax and FICA. South Carolina exempts the first $3,460 of income from tax. The state is reducing its top rate from 6.4% toward a flat rate over the coming years. SC is very favorable for retirees, exempting most retirement income.
| Tax | 2026 Rate / Detail |
|---|---|
| South Carolina State Income Tax | 3% to 6.4% |
| South Carolina State Sales Tax (base) | 6% |
| Federal Income Tax | 10% to 37% (progressive brackets) |
| Social Security | 6.2% on first $176,100 |
| Medicare | 1.45% on all wages (plus 0.9% above $200,000) |
| Federal Standard Deduction (Single / MFJ) | $15,000 / $30,000 |
| Minimum Wage | $7.25 / hour |
| State Tax Authority | South Carolina Department of Revenue |
South Carolina has a state income tax. The 2026 rate is 3% to 6.4%. This applies on top of federal income tax and FICA (Social Security and Medicare) withheld from your pay.
For 2026, South Carolina income tax is 3% to 6.4%. South Carolina exempts the first $3,460 of income from tax. The state is reducing its top rate from 6.4% toward a flat rate over the coming years. SC is very favorable for retirees, exempting most retirement income.
A South Carolina paycheck has federal income tax, South Carolina state income tax (3% to 6.4%), Social Security (6.2% up to $176,100), and Medicare (1.45%) withheld. Try the take-home pay calculator for a personalized net-pay estimate.
Yes. Self-employed workers in South Carolina generally make quarterly estimated payments to the IRS and to the state if they expect to owe tax. The quarterly estimated tax calculator estimates each payment and the due dates.
The South Carolina statewide base sales tax rate is 6%. Local jurisdictions may add their own rates on top of the state rate.