How South Carolina state tax withholding works
South Carolina taxes wage income, so your employer withholds South Carolina income tax from each paycheck in addition to federal tax. You tell your employer how much to withhold on Form SC W-4 (South Carolina Employee's Withholding Allowance Certificate), the state’s counterpart to the federal Form W-4.
For 2026, South Carolina uses graduated tax rates. Each rate applies only to the income within its band — the single-filer schedule is:
| Rate | Taxable income over |
|---|---|
| 0% | $0 |
| 3% | $3,640 |
| 6% | $18,230 |
South Carolina’s standard deduction is $8,350 (single) and $16,700 (married filing jointly).
Enter your pay above to see your estimated South Carolina withholding per paycheck and per year, alongside your federal withholding and the exact W-4 entries.
South Carolina vs. federal withholding
Your South Carolina and federal withholding are figured separately. Federal withholding follows the IRS Publication 15-T tables and your Form W-4; South Carolina withholding follows the state’s own rates and your Form SC W-4. Getting one right doesn’t guarantee the other — this calculator handles both so you don’t owe a surprise bill to either the IRS or South Carolina.
Important South Carolina notes
- South Carolina’s top rate is 6% for 2026, with a 0% bracket on the first band of income.
Frequently asked questions
Sources & disclaimer
Federal figures use the 2026 IRS Publication 15-T. South Carolina withholding is based on the 2026 South Carolina income-tax structure; confirm exact figures and complete Form SC W-4 at the dor.sc.gov website.
This tool provides estimates for educational purposes and is not tax advice. State withholding is modeled from the state’s income-tax rules and may differ from the exact wage-bracket tables your employer uses. Verify against your pay stub and consult a qualified tax professional before submitting your W-4 or Form SC W-4.