2026 tax year · South Carolina
RSU tax in South Carolina
A $60,000 vest costs $3,126 in South Carolina tax on top of the federal bill. And the federal share withheld is $2,970 short.
What a $60,000 vest actually costs in South Carolina
A single filer already earning $180,000 in salary. The vest stacks on top of that, so it fills the highest brackets rather than starting at the bottom:
| Withheld by your employer at 22.0% | $13,200 |
| Federal tax the vest actually costs | $16,170 |
| Federal shortfall, owed in April | $2,970 |
| South Carolina income tax on the vest | $3,126 |
| Total still to find | $6,096 |
The withholding rate is flat, 22.0% below $1 million of supplemental pay. And takes no account of your salary. That is why the gap grows the more you earn.
The gap widens with salary
| Salary | Withheld | Actually owed | Shortfall | South Carolina tax |
|---|---|---|---|---|
| $90,000 | $13,200 | $13,764 | $564 | $3,126 |
| $160,000 | $13,200 | $14,570 | $1,370 | $3,126 |
| $260,000 | $13,200 | $20,630 | $7,430 | $3,126 |
How South Carolina treats a vest
South Carolina taxes a vest as ordinary income like any other wages, adding $3,126 on top of the federal bill for $60,000 of vesting stock.
If you moved during the vesting period, the income is split between the states you worked in across it: Days worked in each state / total days in vesting period x RSU income = each state's allocation That is worked out day by day, not by where you lived on the vesting date.
South Carolina specifics that change the number
On the 2026 rate itself: two-bracket system starting 2026: 1.99% and 5.21%.
What the same vest costs around South Carolina
Total income of $240,000 in the states South Carolina borders:
| State | Its tax | vs South Carolina |
|---|---|---|
| North Carolina | $9,576 | −$1,962 |
| Georgia | $12,456 | +$918 |
- North Carolina would take $1,962 less, $9,576 against South Carolina's $11,538.
- Georgia would take $918 more, $12,456 against South Carolina's $11,538.
RSU questions in South Carolina
Should I sell at vest?
Selling immediately raises the cash for the $6,096 you still owe and leaves no capital gain, because the sale price equals the price you were already taxed on. Holding turns it into an investment decision, any further gain is a capital gain, and any fall is a loss you take on shares you were already taxed on at the higher value.
I moved to South Carolina mid-vest, who taxes it?
Both states, split by workdays. The income is allocated across the vesting period, not assigned to wherever you happened to live on the vesting date. The state you left can still claim its share, and California, New York and Massachusetts pursue it hardest.