Self-Employment Tax for South Carolina (2026)
South Carolina (SC) Key Facts
Federal S E Tax Rate
15.3%
State Income Tax Rate
6.4%
Combined S E + State Rate
21.7%
S E Tax Components
12.4% Social Security + 2.9% Medicare
How This Calculator Works in South Carolina
This calculator estimates your total self-employment tax in South Carolina, including the federal 15.3% SE tax and South Carolina's state income tax. Enter your net SE income to see your liability.
South Carolina Overview
Self-employed workers in South Carolina pay the federal 15.3% SE tax plus state income tax at up to 6.4%, for a combined burden of approximately 21.7%. Quarterly estimated payments are typically required for both federal and state obligations.
How South Carolina Compares
South Carolina's combined SE burden of 21.7% compares to North Carolina at 19.8% and Georgia at 20.7%. State income tax creates meaningful differences between states.
| State | Top Rate | Notes |
|---|---|---|
| North Carolina | 4.5% | North Carolina has a state income tax on SE income rate of 4.5%. |
| Georgia | 5.39% | Georgia has a state income tax on SE income rate of 5.39%. |
South Carolina's state income tax on SE income rate of 6.4% compares to a national average of approximately 5.04%. This is above the national average.
Tips for South Carolina Residents
- 1Federal self-employment tax is 15.3% (12.4% Social Security + 2.9% Medicare) regardless of state.
- 2South Carolina adds state income tax at up to 6.4% on self-employment income, for a combined rate of about 21.7%.
- 3Make quarterly estimated payments for both federal and South Carolina state taxes to avoid underpayment penalties.
- 4Deduct half of your SE tax on your federal return and track all business expenses to minimize net self-employment income.
- 5Consider whether an S-Corp election could reduce your SE tax burden if your net income exceeds $50,000-$60,000.