Finance · South Carolina · Tax year 2026
South Carolina Self-Employment Tax Calculator 2026
On $100,000 of 2026 self-employment profit, a single South Carolina sole proprietor with no other income owes about $26,211: $14,130 of self-employment tax, $8,235 of federal income tax, and $3,847 of South Carolina income tax. That is 26.2% of profit, or $6,553 for each quarterly estimated payment.
Against its neighbors, the same $100,000 of profit costs $42 more in Georgia and $647 less in North Carolina.
- State income tax
- 1.99% to 5.21%
- South Carolina tax on $100,000
- $3,847
- National rank
- #21 highest of 51
- Set aside on $100,000
- 26.2%
- State estimated payments
- Form SC1040ES
- LLC filing fee
- $110
- State sales tax
- 6% + local
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Enter your net profit — revenue minus business expenses — to see how much to set aside and what to pay each quarter.
A 2026 planning estimate using the standard deduction, not a tax return: it ignores credits, itemized deductions, and AMT. All calculations happen in your browser. Nothing is stored.
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South Carolina self-employment tax at common profit levels
2026 estimates for a single filer with no other income, using the standard deduction and no retirement or health insurance deductions. "Set aside" is the share of profit to move into a tax account; "Quarterly" is each of the four estimated payments.
| Profit | SE tax | Federal income tax | South Carolina tax | Total | Set aside | Quarterly |
|---|---|---|---|---|---|---|
| $40,000 | $5,652 | $1,775 | $441 | $7,868 | 19.7% | $1,967 |
| $60,000 | $8,478 | $3,559 | $1,382 | $13,419 | 22.4% | $3,355 |
| $80,000 | $11,304 | $5,344 | $2,614 | $19,262 | 24.1% | $4,815 |
| $100,000 | $14,130 | $8,235 | $3,847 | $26,211 | 26.2% | $6,553 |
| $150,000 | $21,194 | $16,413 | $6,297 | $43,905 | 29.3% | $10,976 |
| $250,000 | $29,851 | $36,509 | $11,289 | $77,649 | 31.1% | $19,412 |
Married filing jointly
The same profit, earned by one spouse filing jointly with no other household income.
| Profit | SE tax | Federal income tax | South Carolina tax | Total | Set aside | Quarterly |
|---|---|---|---|---|---|---|
| $40,000 | $5,652 | $398 | $143 | $6,193 | 15.5% | $1,548 |
| $60,000 | $8,478 | $1,885 | $513 | $10,875 | 18.1% | $2,719 |
| $80,000 | $11,304 | $3,550 | $1,345 | $16,198 | 20.2% | $4,050 |
| $100,000 | $14,130 | $5,335 | $2,497 | $21,961 | 22.0% | $5,490 |
| $150,000 | $21,194 | $9,795 | $5,578 | $36,568 | 24.4% | $9,142 |
| $250,000 | $29,573 | $25,154 | $11,289 | $66,016 | 26.4% | $16,504 |
How South Carolina taxes self-employment income
South Carolina starts from federal adjusted gross income (after the deduction for half of self-employment tax), then applies its own deductions, exemptions, and credits.
- Standard deduction: $15,000 single, $30,000 joint, $22,500 head of household
- Top rate: 5.21%; your bracket on $100,000 of profit is 5.21%.
2026 South Carolina income tax brackets (all filers)
| Taxable income over | Up to | Rate |
|---|---|---|
| $0 | $30,000 | 1.99% |
| $30,000 | and up | 5.21% |
South Carolina vs its neighbors
The same $100,000 of 2026 profit for a single sole proprietor, run through each state's rules. Federal tax is the same everywhere, so the difference is state income tax. Against its neighbors, the same $100,000 of profit costs $42 more in Georgia and $647 less in North Carolina.
| State | State income tax | Total tax | Set aside | vs South Carolina |
|---|---|---|---|---|
| South Carolina | $3,847 | $26,211 | 26.2% | — |
| Georgia | $3,889 | $26,254 | 26.3% | +$42 |
| North Carolina | $3,199 | $25,564 | 25.6% | −$647 |
How the gap changes with profit
Extra tax (+) or savings (−) for a single filer if the same business were based in each of its neighbors instead of South Carolina.
| Profit | Georgia | North Carolina |
|---|---|---|
| $40,000 | +$665 | +$533 |
| $60,000 | +$652 | +$335 |
| $80,000 | +$347 | −$156 |
| $100,000 | +$42 | −$647 |
| $150,000 | −$89 | −$1,243 |
| $250,000 | −$300 | −$2,412 |
What's different about South Carolina for the self-employed
- South Carolina switched to a new 2026 system (Act 110): it starts from federal AGI, uses its own income-adjusted deduction, and taxes income at 1.99% up to $30,000 and 5.21% above.
- Sole proprietors can elect a 3% rate on active business income, which can help at higher incomes. It is not included here.
- Anyone making retail sales in SC, including online-only sellers, needs a Retail License from SCDOR: $50 per retail location (a $20 Artist & Craftsman License covers sellers at craft shows/festivals only).
- Cities and counties levy their own business license tax on gross income; the license year runs May 1 to April 30 and must be renewed before May 1 each year (S.C. Code 6-1-400).
South Carolina estimated payments and deadlines
South Carolina collects its own estimated income tax with Form SC1040ES, separately from the IRS. Required if you expect to owe $100 or more in South Carolina income tax when you file your SC1040 (after withholding and credits).
| Installment | South Carolina due date | Share of the year | Federal due date |
|---|---|---|---|
| Q1 | April 15, 2026 | 25% | April 15, 2026 |
| Q2 | June 15, 2026 | 25% | June 15, 2026 |
| Q3 | September 15, 2026 | 25% | September 15, 2026 |
| Q4 | January 15, 2027 | 25% | January 15, 2027 |
The 2026 South Carolina income tax return is due April 15, 2027.
File and pay through the South Carolina Department of Revenue.
LLC fees and sales tax in South Carolina
- Forming an LLC: $110 state filing fee.
- South Carolina LLCs file no annual report.
- Sales tax: 6% statewide, plus local rates in many cities and counties. Use the Sales Tax Calculator to price a sale.
A single-member LLC is taxed exactly like a sole proprietorship unless it elects S or C corporation status, so the self-employment tax figures on this page apply either way.
South Carolina self-employment tax FAQs
How much should I set aside for taxes if I'm self-employed in South Carolina?
For a single filer with no other income, about 22.4% of profit at $60,000, 26.2% at $100,000, and 29.3% at $150,000 for 2026, covering self-employment tax, federal income tax, and South Carolina income tax. Enter your own numbers in the calculator for a personal figure.
Does South Carolina tax self-employment income?
Yes. South Carolina taxes self-employment profit as ordinary income at 1.99% to 5.21%. South Carolina starts from federal adjusted gross income (after the deduction for half of self-employment tax), then applies its own deductions, exemptions, and credits.
When are South Carolina estimated tax payments due for 2026?
April 15, 2026, June 15, 2026, September 15, 2026, January 15, 2027, using Form SC1040ES. Required if you expect to owe $100 or more in South Carolina income tax when you file your SC1040 (after withholding and credits).
How much does an LLC cost in South Carolina?
The state filing fee to form an LLC is $110. South Carolina LLCs file no annual report. A single-member LLC is still taxed like a sole proprietorship for federal purposes, so the self-employment tax figures above apply.
Sources and method
Computed with the Self-Employment Tax Calculator's 2026 engine and South Carolina's rules from the sources below. Planning estimates, not a return. Last checked 2026-10-08.
- dor.sc.gov/sites/dor/files/policies/IL26-20.pdf
- www.scstatehouse.gov/sess126_2025-2026/bills/4216.htm
- governor.sc.gov/news/2026-04/governor-mcmaster-ceremonially-signs-income-tax-bill-law
- dor.sc.gov/sites/dor/files/forms/SC1040ES_2026.pdf
- dor.sc.gov/tax/individual-income/faq
- businessfilings.sc.gov/BusinessFiling/Home/DownloadForms?pdfCategoryId=1&category=Starting+a+Business+in+South+Carolina
- dor.sc.gov/business-income-taxes/corporate/corporate-faqs
- dor.sc.gov/sales-use-tax-index/sales-tax
- www.dor.sc.gov/node/1016
- www.scstatehouse.gov/code/t06c001.php