2026 tax year · South Carolina
1099 tax calculator for South Carolina
South Carolina uses graduated 2026 income tax brackets topping out at 5.21%, across 2 brackets, on top of federal income tax and self-employment tax.
Switching state opens that state's page.
Enter your numbers and press Calculate to see your 2026 estimate.
How 1099 tax works in South Carolina
South Carolina taxes income on 2 graduated brackets for 2026, from 1.99% up to 5.21%. Because 1099 profit stacks on top of any other income, a second source can push part of it into the next bracket.
On top of that sits the federal layer, which is the same wherever you live: self-employment tax plus federal income tax. The 1099 tax calculator hub works through how that half is built.
| South Carolina taxable income (single) | 2026 rate |
|---|---|
| $0 - $30,000 | 1.99% |
| $30,000 and up | 5.21% |
Worked example: $50,000 of 1099 income in South Carolina
A single filer with $50,000 of net 1099 income and no W-2 wages, taking the standard deduction, owes an estimated:
| Self-employment tax | $7,065 |
| Federal income tax | $2,667 |
| South Carolina state income tax | $1,455 |
| Total tax | $11,187 |
| Effective rate | 22.4% |
| After-tax income | $38,813 |
What the rate alone doesn't tell you about South Carolina
On the 2026 rate itself: two-bracket system starting 2026: 1.99% and 5.21%.
South Carolina against the states it borders
On $50,000, South Carolina charges $1,639 of state income tax. Of the 2 states it borders, North Carolina is the lightest at $1,995 and Georgia the most expensive at $2,595, a spread of $600 on the same income.
| State | Tax on $50,000 | vs South Carolina |
|---|---|---|
| North Carolina | $1,995 | +$356 |
| Georgia | $2,595 | +$956 |
- North Carolina would take $356 more, $1,995 against South Carolina's $1,639.
- Georgia would take $956 more, $2,595 against South Carolina's $1,639.
What this estimate assumes
- Single filer, $16,100 federal standard deduction, net profit after expenses.
- No local income tax is modeled.
- No South Carolina credits are applied beyond the deductions in its own rules.
South Carolina 1099 tax questions
Does South Carolina tax 1099 income?
Yes. South Carolina taxes net profit from 1099 work the same way it taxes other income, on 2 graduated brackets topping out at 5.21%. On the $50,000 example above the state share is $1,455.
How much should a 1099 worker in South Carolina set aside?
About 22% of net profit, based on the $50,000 single-filer example above ($11,187 of federal, self-employment and South Carolina state tax combined). Your own rate moves with filing status, other income and deductions, run the calculator with your numbers.
Are there local income taxes in South Carolina?
The estimate above models federal, self-employment and state income tax only, it does not include any city, county or school-district income tax. The 2026 dataset carries no local-tax note for South Carolina, so check with the municipality where you live and work before relying on the state figure alone.
Do I owe South Carolina tax on work done for an out-of-state client?
South Carolina has no wage reciprocity agreements in the 2026 dataset. As a resident you generally report all your 1099 profit to South Carolina regardless of where the client is, and claim a credit for income tax paid to another state on work performed there.
When are quarterly estimated payments due?
Federal 1040-ES payments for the 2026 tax year are due April 15, 2026, June 16, 2026, September 15, 2026, January 15, 2027. South Carolina requires its own estimated payments; the 2026 dataset does not yet carry state-specific due dates, so confirm them with the South Carolina tax agency.