How South Carolina withholding works
The 2026 formula (WH-1603F):
- Annualize wages.
- Subtract $5,000 per allowance and a standard deduction of 10% of annual wages, capped at $7,500 – both only if at least one allowance is claimed.
- Tax: 0% below $3,640; 3% minus $109.20 below $18,230; 6% minus $656.10 above.
- Divide by the number of paychecks.
SCDOR’s example – $750 a week with three allowances – gives taxable income of $20,100, annual tax of $549.90 and $10.58 a week; this calculator matches it.
Worked example: $60,000 in South Carolina
Single, $60,000 salary, paid every two weeks, South Carolina
Gross pay is $2,307.69 per paycheck. Federal income tax is $193 and Social Security and Medicare $177. South Carolina withholds $88. Take-home pay is $1,850 per paycheck, or $48,106 a year.
Take-home pay per paycheck$1,850.2326 paychecks a year
- Take-home pay per year
- $48,106
- Federal income tax withheld
- $193.08
- South Carolina income tax withheld
- $87.840%–6% withholding brackets
| Item | Per paycheck | Per year |
|---|---|---|
| Gross pay | $2,307.69 | $60,000.00 |
| Federal income tax | −$193.08 | −$5,020.08 |
| Social Security (6.2%) | −$143.08 | −$3,720.08 |
| Medicare (1.45%) | −$33.46 | −$869.96 |
| South Carolina income tax | −$87.84 | −$2,283.84 |
| Take-home pay | $1,850.23 | $48,106.04 |
At $100,000 a year, take-home pay is about $74,586 a year.