---
title: "South Carolina 1099 Tax Calculator 2026: Self-Employment & State Tax | TaxWren"
description: "Estimate 2026 South Carolina state income tax, self-employment tax and federal income tax for freelancers and 1099 contractors, plus how much to set aside."
url: https://taxwren.com/1099-tax-calculator/south-carolina
---

2026 tax year · updated Oct 10, 2026

# South Carolina 1099 tax calculator

South Carolina has a graduated income tax with 2 rates from 1.99% to 5.21%; the top rate starts at $30,000 of taxable income for single filers. Estimate your self-employment, federal and South Carolina taxes below.

Estimated take-home

23.7% effective

For $85,000 of 1099 income · Single · South Carolina

$64,832

$5,403 per month

Set aside 24% of every payment

That covers federal, self-employment and state tax on this income.

- Self-employment tax: $12,010
- Federal income tax: $5,790
- State income tax: $2,368
- Total estimated tax: $20,168

## 2026 quarterly payments (Form 1040-ES)

-   Q1 · due Apr 15, 2026
    
    $5,042
    
    Covers Jan 1 – Mar 31
    
-   Q2 · due Jun 15, 2026
    
    $5,042
    
    Covers Apr 1 – May 31
    
-   Q3 · due Sep 15, 2026
    
    $5,042
    
    Covers Jun 1 – Aug 31
    
-   Q4 · due Jan 15, 2027
    
    $5,042
    
    Covers Sep 1 – Dec 31
    

What this estimate assumes

-   Standard deduction (no itemizing)
-   No employees or business property (QBI wage limits treated as zero)
-   No child tax credit
-   No local income tax
-   Excludes 2025 law deductions for tips, overtime, seniors and car loan interest
-   Some South Carolina rules are simplified (see the state page)

Estimate for information only, not tax advice. 2026 figures from IRS Rev. Proc. 2025-32.

## Taxes for South Carolina freelancers in 2026

Single filers get a standard deduction of $15,000 ($30,000 married filing jointly).

On $85,000 of 1099 profit, a single filer owes about $2,368 in South Carolina income tax on top of $17,800 in federal taxes. That ranks 17th lowest of 51 (50 states and DC), $361 less than the median state.

No neighboring state taxes this income less. North Carolina and Georgia would charge up to $825 more.

## South Carolina income tax brackets for 2026

| Rate | Single: taxable income over | Married jointly: over |
| --- | --- | --- |
| 1.99% | $0 | $0 |
| 5.21% | $30,000 | $30,000 |

## South Carolina vs. neighboring states

Tax on $85,000 of 1099 profit for a single filer in 2026. The median across all 50 states and DC is $2,729 of state income tax.

| State | State tax | Total tax | Take-home |
| --- | --- | --- | --- |
| South Carolina | $2,368 | $20,168 | $64,832 |
| [Georgia](/1099-tax-calculator/georgia) | $3,193 | $20,993 | $64,007 |
| [North Carolina](/1099-tax-calculator/north-carolina) | $2,643 | $20,443 | $64,557 |

## How South Carolina taxes changed

For 2026, South Carolina cut its top rate from 6% to 5.21% and raised the single standard deduction from $8,300 to $15,000. State tax on $85,000 of 1099 profit falls from $3,586 to $2,368 (−$1,217).

South Carolina income tax on $85,000 of 1099 profit

Take-home pay on a $75,000 salary

|  | 2025 | 2026 |
| --- | --- | --- |
| Top income tax rate | 6% | 5.21% |
| Standard deduction (single) | $8,300 | $15,000 |
| State tax on $85,000 of 1099 profit | $3,586 | $2,368 |
| Take-home on a $75,000 salary | $57,968 | $59,433 |

Each year uses that year's federal and South Carolina rules, so the take-home row also reflects federal changes. [Federal changes](/federal-tax-brackets) · [All data updates](/tax-law-changes)

## What this estimate simplifies

-   Maine offers a refundable dependent credit of $305 for dependents ages six and older and $610 for dependents ages five and under (2025 amounts).

Sources: [South Carolina revenue department](https://dor.sc.gov), [Tax Foundation, State Individual Income Tax Rates and Brackets](https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/), [IRS Rev. Proc. 2025-32](https://www.irs.gov/pub/irs-drop/rp-25-32.pdf). See our [methodology](/methodology).

## South Carolina 1099 tax FAQ

### Does South Carolina have a state income tax?

South Carolina has a graduated income tax with 2 rates from 1.99% to 5.21%; the top rate starts at $30,000 of taxable income for single filers.

### How much should a freelancer in South Carolina set aside for taxes?

A single filer with $85,000 of 1099 profit and no other income should set aside about 24% of every payment in 2026: $12,010 self-employment tax, $5,790 federal income tax and $2,368 South Carolina income tax. Use the calculator for your own income, expenses and filing status.

### What is the top South Carolina income tax rate in 2026?

5.21%. South Carolina has a graduated income tax with 2 rates from 1.99% to 5.21%; the top rate starts at $30,000 of taxable income for single filers.

### Do I need to make estimated tax payments to South Carolina?

Generally yes, if you expect to owe state tax that is not covered by withholding. South Carolina sets its own thresholds and due dates; check the South Carolina revenue department's estimated payment rules.

South Carolina at a glance

- Top income tax rate: 5.21%
- State tax on $85,000: $2,368
- Rank (1 = lowest): 17 of 51
- Set aside: 24%

Nearby states

-   [South Carolina take-home pay calculator](/take-home-pay-calculator/south-carolina)
-   [Georgia 1099 tax calculator](/1099-tax-calculator/georgia)
-   [North Carolina 1099 tax calculator](/1099-tax-calculator/north-carolina)

[Compare all states on the map](/states)