South Carolina Payroll Withholding
Effective January 1, 2026

Annual EarningsAddonRate
$3,640.00$0.003.00%
$18,230.00$437.706.00%

Personal exemptions: $5,000.00

Standard deduction:
(1) $0.00 if zero exemptions claimed
(2) 10% up to $7,500.00 if claiming 1 or more exemptions

Note(s):

  • All amounts are annual unless otherwise noted
* Indicates changes made in the past 30 days