Quick answer
South Carolina paycheck basics
South Carolina rewrote its income tax for 2026. H. 4216, signed on March 30, 2026, replaces the old brackets with two rates, 1.99% on income under $30,000 and 5.21% (minus $966) from $30,000 up, and swaps the federal standard deduction for a new South Carolina Income Adjusted Deduction of $15,000 for single filers, $22,500 for heads of household and $30,000 for married couples filing jointly, reduced at higher incomes. The change applies to 2026 returns filed in 2027.
Paychecks haven't caught up yet. The Department of Revenue's 2026 withholding formula, published in November 2025, still withholds at 0%, 3% and 6%, and it has not been reissued since the law passed. This calculator uses that official formula exactly as printed, with your SC W-4 allowances, so it matches what employers withhold; the difference between withholding and the new tax will show up when you file. Federal income tax, Social Security and Medicare are included, and South Carolina has no local income tax on wages.
How South Carolina taxes your paycheck
South Carolina employers withhold with SCDOR's formula WH-1603F. Your employer annualizes your pay, then subtracts $5,000 for each allowance on your SC W-4 and, if you claim at least one allowance, a standard deduction of 10% of your gross wages up to $7,500. With zero allowances there is no deduction at all. The rest is taxed at 0% up to $3,640, 3% up to $18,230 and 6% above (in the subtraction method, 6% of taxable income minus $656.10), and the annual amount is divided by your pay periods. In WH-1603F's example, an employee paid $750 a week with three allowances has $20,100 of taxable income, $549.90 of annual withholding and $10.58 withheld each week. The SC W-4's marital status does not change the formula. For the 2026 tax itself, H. 4216 sets 1.99% on income under $30,000 and 5.21% minus $966 above, with the new SCIAD deduction; the rates table on this page shows those rates. Traditional 401(k) deferrals and pretax health benefits reduce South Carolina wages.
| Taxable income | Rate |
|---|---|
| $0 – $30,000 | 1.99% |
| Over $30,000 | 5.21% |
| Taxable income | Rate |
|---|---|
| $0 – $30,000 | 1.99% |
| Over $30,000 | 5.21% |
Worked example
A $60,000 salary in South Carolina, single, paid biweekly
- Annual salary:
- $60,000
- Filing status:
- Single
- Pay frequency:
- Biweekly (26 paychecks/year)
- Deductions:
- None
- State:
- South Carolina
- Salary: +$2,307.69
- Federal income tax: −$193.08
- Social Security: −$143.08
- Medicare: −$33.46
- South Carolina income tax: −$113.23
Net pay per paycheck: $1,824.84
Computed with South Carolina's default withholding certificate (no allowances, no extra withholding) and no pre-tax or post-tax deductions. Your own paycheck will differ with different elections.
Take-home pay by salary in South Carolina
Net pay at five common salaries, biweekly, with no bonus, tips or deductions — computed the same way as the worked example above, for Single and Married Filing Jointly.
| Annual salary | Single — per paycheck | Single — annual | MFJ — per paycheck | MFJ — annual |
|---|---|---|---|---|
| $40,000 | $1,252.93 | $32,576.18 | $1,323.70 | $34,416.20 |
| $60,000 | $1,824.84 | $47,445.84 | $1,908.69 | $49,625.94 |
| $80,000 | $2,344.84 | $60,965.84 | $2,480.61 | $64,495.86 |
| $100,000 | $2,839.85 | $73,836.10 | $3,052.54 | $79,366.04 |
| $150,000 | $4,055.66 | $105,447.16 | $4,416.97 | $114,841.22 |
How to use this calculator
- Enter your pay. Choose salary or hourly, fill in the amount and hours, and pick how often you are paid.
- Fill in your federal Form W-4. Filing status, the Step 2 checkbox, and Steps 3 and 4 if they apply to you.
- Fill in your SC W-4. The calculator only shows the fields South Carolina actually asks for.
- Add any deductions. Traditional or Roth 401(k), health premiums, HSA, FSA, or other pre-tax and post-tax amounts taken from your pay.
- Read your results. Net pay per paycheck, the full breakdown by category, and any warnings about your specific numbers.
Formulas used
Net pay = gross pay − pre-tax deductions − federal tax − FICA − South Carolina income tax − state payroll programs − local tax − post-tax deductions.
South Carolina vs. neighboring states
Net pay on a $75,000 salary, single, paid biweekly, in South Carolina compared with its bordering states.
| State | Net pay per paycheck | Net pay annual | Difference vs. South Carolina (annual) |
|---|---|---|---|
| South Carolina | $2,221.10 | $57,748.60 | — |
| North Carolina | $2,270.94 | $59,044.44 | +$1,295.84 |
| Georgia | $2,253.79 | $58,598.54 | +$849.94 |
Frequently asked questions
How is federal income tax withheld from my paycheck calculated?+
Employers use the IRS Publication 15-T percentage method with the elections on your Form W-4: filing status, whether Step 2 is checked, Step 3 credits, and any Step 4 adjustments. That produces an amount to withhold each pay period before Social Security, Medicare, and any state or local tax are applied.
What is FICA and why is it withheld on every paycheck?+
FICA is Social Security tax (6.2% of wages up to the annual Social Security wage base) plus Medicare tax (1.45% of all wages, with an extra 0.9% on wages above $200,000 in a year). Both are withheld on every US paycheck regardless of which state you work in, because they fund federal programs rather than a state one.
Is the result on this calculator the same as my actual paycheck?+
It is an estimate for planning, not a substitute for your pay stub. Your actual withholding depends on the exact elections on file with your employer, your specific pay dates, and any mid-year changes to your deductions — the calculator applies the published federal and state formulas to the numbers you enter.
What are the South Carolina income tax rates for 2026?+
Under H. 4216, signed on March 30, 2026 and effective for the 2026 tax year, income under $30,000 is taxed at 1.99% and income of $30,000 and above at 5.21% minus $966. The top rate can be reduced further in later years if revenue grows by 5% or more.
Why is my South Carolina withholding still based on 6%?+
SCDOR's 2026 withholding formula and tables were published in November 2025, before H. 4216 passed, and they have not been reissued. Employers are still withholding with the 0%, 3% and 6% schedule, so any difference from the new 2026 tax is settled on your return.
How much South Carolina tax is withheld on a $60,000 salary?+
For an employee paid biweekly with one allowance, annual wages of $59,999.94 less the $5,000 allowance and the $6,000 standard deduction leave $48,999.94. 6% of that minus $656.10 is $2,283.90 a year, about $87.84 per paycheck. With zero allowances it is about $113.23.
What happens if I claim zero allowances on my SC W-4?+
You get no allowance deduction and no standard deduction, so your whole annualized pay goes through the tax brackets. Claiming even one allowance adds $5,000 plus 10% of your wages (up to $7,500) of deductions.
What is the South Carolina Income Adjusted Deduction?+
It replaces the federal standard deduction on South Carolina returns starting with 2026: $15,000 for single and married-filing-separately filers, $22,500 for heads of household and $30,000 for married couples filing jointly, reduced at higher incomes as described in H. 4216.
How are bonuses taxed in South Carolina?+
SCDOR's 2026 formula has no flat supplemental rate, so this calculator adds a bonus to the paycheck it is paid with and withholds on the total.
Does South Carolina tax 401(k) contributions?+
No. Traditional 401(k) deferrals and pretax health premiums reduce South Carolina wages as they do federal wages.
Does South Carolina have local income taxes?+
No. South Carolina cities and counties do not tax wages.
What is the minimum wage in South Carolina?+
South Carolina has no state minimum wage law, so employers covered by federal law pay the federal minimum of $7.25 an hour.
Sources
- SCDOR — WH-1603F, Formula for Computing South Carolina 2026 Withholding Tax
- SCDOR — WH-1603, 2026 Withholding Tax Tables
- SCDOR — 2026 SC W-4
- SCDOR — WH-105, South Carolina Withholding Tax Information Guide
- SCDOR — Information about H. 4216 (April 15, 2026)
- SCDOR — Withholding
- U.S. Department of Labor — State Minimum Wage Laws
- IRS Publication 15-T (2026), Federal Income Tax Withholding Methods
- IRS Publication 15 (2026), Employer's Tax Guide
- Social Security Administration — 2026 COLA Fact Sheet