Last updated: December 23rd, 2025
Each state has unique income tax withholding rules. Below are South Carolina's 2026 withholding instructions, including allowance calculations, standard deduction adjustments, and the percentage method for determining tax due.
Employers must also adhere to federal income tax withholding rules. More information can be found here about federal rates.
Alternatively, employers can automatically calculate payroll withholding by using ezPaycheck.
| State Abbreviation | SC |
|---|---|
| State Tax Withholding State Code | 45 |
| Acceptable Exemption Form | W-4 |
| Basis For Withholding | State Exemptions |
| Acceptable Exemption Data | S, M / Number of Exemptions |
| TSP Deferred | Yes |
| Special Coding | None |
| Additional Information | None |
| Official State Tax Website | Visit Official Website |
South Carolina's SC W-4 follows the federal-like allowance system. 1 allowance for the taxpayer (if not dependent), 1 for a spouse (if filing jointly and spouse not separately claimed), and 1 per dependent. South Carolina also allows additional allowances for any applicable deductions or credits (via a worksheet, e.g., large itemized deductions can translate to extra allowances). It does not explicitly list extra allowances for age or blindness on the form; those factors come into play on the tax return (SC has an age 65+ deduction).
| Component | Allowances | Notes |
|---|---|---|
| Yourself | 1 allowance | If not dependent |
| Spouse | 1 allowance | If filing jointly and spouse not separately claimed |
| Each Dependent | 1 allowance | Per dependent |
| Itemized Deductions (Optional) | Calculated allowances | Large itemized deductions can translate to extra allowances via worksheet |
Total Allowances = Yourself + Spouse + Dependents + Itemized Deduction Allowances
South Carolina does not explicitly list extra allowances for age or blindness on the form; those factors come into play on the tax return (SC has an age 65+ deduction).
For links to official state tax and revenue websites for all 50 states, visit our State and Local Tax Sites page.
Subtract the biweekly Thrift Savings Plan contribution from the gross biweekly wages.
Multiply the adjusted gross biweekly wages by 26 to obtain the annual wages.
Determine the standard deduction by applying the following guideline and subtract this amount from the annual wages. If 1 or more exemptions are claimed: Subtract 10% of annual wages or $7,500 (use the lesser amount).
Standard Deduction = min(10% × Annual Wages, $7,500)
Determine the exemption allowance by applying the following guideline and subtract this amount from the result of step 3 to compute the taxable income.
Exemption Allowance = $5,000 × Number of Exemptions
Apply the taxable income computed in step 4 to the tax withholding table to obtain the South Carolina tax withholding.
Divide the annual South Carolina tax withholding by 26 to obtain the biweekly South Carolina tax withholding.
Want to calculate in an easier way? Learn how to calculate South Carolina taxes via ezPaycheck below.
Learn More| Annualized Wages | Deduction |
|---|---|
| All | $7,500 |
Standard deduction: 10% of annual wages or $7,500 (use the lesser amount). $0 if 0 allowances are claimed.
| Withholding Allowance | Annual Amount |
|---|---|
| 1 | $4,860 |
Formula: $4,860 × Number of Exemptions
Exemption allowance per exemption.
| If Taxable Income Is | Tax Withholding | ||||
|---|---|---|---|---|---|
| Over | But Not Over | Base | + | Rate | Of Excess Over |
| $0 | $3,640 | $0 | + | 0.00% | $0 |
| $3,640 | $18,230 | $0 | + | 3.00% | $3,640 |
| $18,230 | and over | $438 | + | 6.00% | $18,230 |
ezPaycheck simplifies payroll calculations, including South Carolina's withholding rules. Easily compute taxes, generate reports, and print paychecks or tax forms.
We strive to provide accurate and up-to-date South Carolina state tax information for 2026. If you notice any discrepancies, errors, or have questions about the tax rates or calculations shown on this page, please contact our support team. We appreciate your feedback and will review and update the information as needed.
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