Self-employment tax in South Carolina
South Carolina taxes self-employed income at graduated 2025 rates from 0% to 6%, applied to federal taxable income, so there is no separate South Carolina standard deduction for 2025 - on top of federal self-employment and income tax.
What a South Carolina freelancer owes
- Federal self-employment tax of 15.3% (12.4% Social Security + 2.9% Medicare).
- South Carolina tax at 2025 graduated rates: 0% to $3,560, 3% to $17,830, and 6% above that, applied to federal taxable income, with a $4,930 dependent exemption.
- Enacted 2026 overhaul: from 2026 South Carolina moves to two brackets, 1.99% below $30,000 and 5.21% at $30,000 and above, plus a new income-adjusted deduction.
Estimate your South Carolina taxes
Free 1099 self-employment tax calculator — add South Carolina's 0%–6% state rate. No sign-up.
Enter South Carolina's 0%–6% in the State Tax field for a full estimate.
States with no income tax are set to 0%. Estimate only — adjust for local taxes.
Estimated total tax
$13,567
Effective rate 26.1% on $52,000 net profit
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Estimates use 2026 US federal figures (IRS Rev. Proc. 2025-32): self-employment tax of 15.3% (12.4% Social Security up to the $184,500 wage base + 2.9% Medicare) plus federal income tax on your net profit after the standard deduction. State and local taxes are only included if you set a state rate above. Simplified estimate for planning only — not tax advice.
Guide: Self-employment tax in South Carolina - federal taxable income and the 2026 overhaul
South Carolina freelancers owe three layers of tax: federal self-employment tax, federal income tax, and South Carolina tax. The 2025 brackets are 0% to $3,560, 3% to $17,830, and 6% above that, applied to federal taxable income. Because South Carolina starts from the federal figure, the federal standard deduction already did its work before South Carolina tax begins.
For 2025 there is no separate South Carolina standard deduction, and the dependent exemption is $4,930. The enacted 2026 overhaul changes the picture: two brackets, 1.99% below $30,000 and 5.21% at $30,000 and above, plus a new South Carolina Income Adjusted Deduction. That deduction is $15,000 for a single filer at federal AGI up to $40,000 and phases to $0 at $95,000. An early-draft 3.99% flat rate was superseded and is not used on this page.
Worked example for 2025. On $50,000 of profit, federal taxable income is $50,000 minus half of self-employment tax ($3,532.39) minus the $15,750 federal standard deduction = $30,717.61. South Carolina tax is 3% of $14,270 ($428.10) plus 6% of $12,887.61 ($773.26) = $1,201.36. On $100,000 of profit, federal taxable income is $77,185.22 and South Carolina tax is $428.10 plus 6% of $59,355.22 ($3,561.31) = $3,989.41. Both examples assume no dependents.
MoneyFeed keeps your 1099 income and deductible expenses tax-ready on WhatsApp, with a free 1099 calculator for your federal estimate.
FAQ
Because the 6% rate applies to federal taxable income, not to gross profit. Half of self-employment tax and the federal standard deduction come off first, so at $50,000 of profit only $30,717.61 reaches the South Carolina brackets in the example above.
Under the enacted overhaul, South Carolina uses 1.99% below $30,000 and 5.21% at $30,000 and above, computed as 5.21% of taxable income minus $966, plus the new income-adjusted deduction. The 2025 examples on this page do not use the 2026 schedule.
For 2025 it is $4,930 per dependent. The worked examples assume no dependents, so no dependent exemption is subtracted in them.
Federal estimated payments are generally required if you expect to owe $1,000 or more in federal tax after withholding and credits. South Carolina has its own estimated-payment rules and forms, so check the South Carolina Department of Revenue for its thresholds and due dates before you skip a quarter.
South Carolina freelancer tax — FAQ
Does South Carolina have its own standard deduction?
For 2025, no separate South Carolina standard deduction applies, because South Carolina starts from federal taxable income, which already reflects the federal standard deduction. The enacted 2026 overhaul adds a new South Carolina Income Adjusted Deduction of $15,000 for a single filer at federal AGI up to $40,000, phasing to $0 at $95,000.
What is changing in South Carolina for 2026?
Under H.4216, South Carolina moves to two brackets for 2026: 1.99% below $30,000 and 5.21% at $30,000 and above, computed as 5.21% of taxable income minus $966. An early-draft 3.99% flat rate was superseded and is not used here.
How do I estimate my South Carolina 1099 taxes?
Use the free MoneyFeed 1099 calculator for the federal estimate, then add South Carolina tax from the brackets on your federal taxable income. The guide below works out $1,201.36 on $50,000 of profit and $3,989.41 on $100,000.
Figures are 2026 headline guidance for freelancers and the self-employed, not tax advice. Check current IRS and state rules or a CPA for your situation.