How South Carolina taxes your paycheck
South Carolina uses a graduated income tax with 2 brackets, from 1.99% on the first slice of taxable income to 5.21% on income over $30,000 for single filers. Each rate applies only to the income inside its bracket, so moving into a higher bracket never lowers your take-home pay. Before the rates apply, South Carolina subtracts the South Carolina Income Adjusted Deduction (SCIAD): $15,000 for single filers and $30,000 for married couples filing jointly, shrinking to zero as federal AGI rises from $40,000 to $95,000 (single) or $80,000 to $190,000 (joint).
On a $75,000 salary, a single filer owes about $2,657 in South Carolina income tax for 2026, an effective state rate of 3.54%.
South Carolina decoupled from the federal standard deduction for 2026, so its taxable income now starts from federal adjusted gross income rather than federal taxable income.
| Rate | Single: taxable income | Married filing jointly: taxable income |
|---|---|---|
| 1.99% | $0 | $0 |
| 5.21% | over $30,000 | over $30,000 |
Take-home pay in South Carolina at common salaries
These figures use the 2026 federal brackets and standard deduction, Social Security and Medicare, and South Carolina state tax, for someone paid every two weeks with no 401(k) or other pre-tax deductions. Enter your own salary and deductions in the calculator above for a personal estimate.
| Salary | South Carolina tax (single) | Take-home, single | Per paycheck, single | Take-home, married |
|---|---|---|---|---|
| $40,000 | $498 | $33,823 | $1,300.87 | $35,961 |
| $60,000 | $1,662 | $48,728 | $1,874.14 | $51,973 |
| $80,000 | $2,988 | $62,122 | $2,389.29 | $67,001 |
| $100,000 | $4,244 | $74,936 | $2,882.15 | $81,745 |
| $150,000 | $6,849 | $106,942 | $4,113.15 | $116,904 |
How South Carolina compares with neighboring states
On a $75,000 salary, South Carolina's income tax is the 30th-lowest of the 50 states and DC (1st = lowest), counting the 9 states that don't tax wages at all.
Among neighboring states, North Carolina takes the least state income tax on $75,000 ($2,484) and Georgia the most ($2,994).
| State | State income tax | Annual take-home |
|---|---|---|
| South Carolina | $2,657 | $58,935 |
| Georgia | $2,994 | $58,599 |
| North Carolina | $2,484 | $59,109 |
What this estimate leaves out
State disability insurance and paid family-leave contributions and local income taxes are not included, and the federal figures assume the standard deduction with no credits such as the Child Tax Credit. Head-of-household and married-filing-separately returns use the state's single schedule, which a few states set separately.
Shopping in South Carolina as well? The South Carolina sales tax calculator adds state and local sales tax to any price, and the paycheck calculator is available for all 50 states and DC.