Tip: Start from the federal W-4 calculator to pre-fill your pay and federal results here automatically.
Your Paycheck
Filing Status
Credits & Adjustments (Optional)
Leave blank if you're not sure — these only affect your federal withholding.
$2,200 per child under 17 · $500 per other dependent. Reduces your withholding.
Add extra to cover side income, freelance, or investment income each paycheck.
Non-wage income: freelance, dividends, rental income. Annual total.
If you itemize and deductions exceed the standard deduction. Annual total.
File your South Carolina return
Total withholding per paycheck
$314
$8,174 / year
Gross pay minus federal, FICA, and state taxes
Federal
South Carolina State Tax
South Carolina's 2026 return uses two brackets (1.99% and 5.21%). Employer withholding still follows SCDOR's 2026 formula (WH-1603F): $5,000 per allowance, a 10% standard deduction up to $7,500, then 3% and 6% rates.
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South Carolina uses its own form: the SC W-4
South Carolina does not use the federal W-4 for state withholding. You give your employer an SC W-4, the Withholding Allowance Certificate, with allowances rather than dollar amounts. For regular wages, SCDOR says withholding must be based on the allowances you claim and cannot be a flat amount or percentage of wages.
The Personal Allowances Worksheet gives you one allowance for yourself, one more if you will file married filing jointly, one for head of household, one if you have a single job and no working spouse (or the second income is $1,500 or less), one for each dependent, and one more for each dependent under age 6.
How South Carolina withholding is calculated for 2026
Employers take your annual pay, subtract $5,000 for each allowance, then subtract a standard deduction of 10% of your pay (up to $7,500) if you claim at least one allowance. The result is taxed at 0% below $3,640, 3% up to $18,230, and 6% above (the formula subtracts $109.20 or $656.10 to apply the bands). SCDOR's own example, $39,000 a year with three allowances, has $20,100 of taxable income and $549.90 of annual withholding.
South Carolina also changed its income tax for 2026 returns to two brackets, 1.99% on income under $30,000 and 5.21% above. SCDOR has said it will provide withholding guidance later in 2026, so the employer formula and the return rates may not line up until then. If you owe at filing time, claim fewer allowances or add extra withholding on line 6 of the SC W-4.
Exemptions and two jobs
You may claim exempt for 2026 if you had no South Carolina tax liability for 2025 and expect none for 2026, or if you are a military servicemember or spouse electing a different state of domicile. An exemption expires December 31, 2026 unless you file a new SC W-4.
If you have more than one job or a working spouse, file an SC W-4 for each employer. Claiming the allowances only on the highest-paying job and adding extra withholding on line 6 helps avoid under-withholding.
South Carolina W-4 FAQ
Does South Carolina use the federal W-4?+
No. South Carolina uses the SC W-4 with allowances. Your federal W-4 controls federal withholding only.
How much is a South Carolina withholding allowance worth?+
$5,000 per allowance in the 2026 withholding formula, plus a 10% standard deduction (up to $7,500) when you claim one or more.
What are South Carolina's 2026 income tax rates?+
The 2026 return has two brackets, 1.99% under $30,000 and 5.21% above. Employer withholding still uses SCDOR's 3% and 6% formula until updated guidance is issued.
When does exempt status expire in South Carolina?+
A 2026 exemption from withholding expires December 31, 2026 unless you submit a new SC W-4.
How do I withhold more in South Carolina?+
Claim fewer allowances or add an extra dollar amount on line 6 of the SC W-4.
Start with your federal W-4
Your South Carolina withholding follows your pay, but your W-4 is federal. Get the exact lines to fill in.
Open the W-4 Calculator →