What is South Carolina's income tax rate for self-employed workers in 2026?

Graduated brackets topping out at 6.2% for 2026, with lower brackets at 0% and 3%. The top rate is scheduled to keep stepping toward 6% under current law.

Do South Carolina cities charge a local income tax?

No. No SC city taxes personal income. Cities instead charge a business license tax on gross revenue, which applies to home-based gig work once you operate in that jurisdiction.

When are South Carolina quarterly estimated taxes due?

April 15, June 15, September 15, 2026, and January 15, 2027 — matching the federal calendar. File Form SC1040ES or pay through MyDORWAY.

How much should a South Carolina gig worker set aside for taxes?

Around 25% to 30% of net profit covers federal income tax, the 15.3% self-employment tax and the SC state tax combined.

Does South Carolina require state estimated payments?

Yes — and the threshold is low. If you expect to owe $100 or more of South Carolina tax, you should file SC1040ES vouchers rather than settle up in April.

Is mileage deductible on the SC return?

Yes. South Carolina starts from federal taxable income, so the $0.70 per business mile 2026 rate reduces state tax right along with federal.

South Carolina Self-Employed Tax Calculator

Federal + 15.3% SE + South Carolina's graduated state tax (up to 6.2% in 2026) on 1099 income, with city license and SC1040ES deadlines.

South Carolina's top rate keeps stepping down — 6.2% for 2026 on the way toward 6% — and no city taxes personal income. What does surprise gig workers is the local business license tax on gross revenue, charged by cities like Charleston, Columbia and Greenville even for home-based work, plus one of the lowest estimated-payment thresholds in the country.

Self-employed income & expenses

Estimate federal + SE + state tax for the 2026 tax year in one pass.

Annual 1099 income

Business miles driven

Other business expenses

Self-employed health insurance

Retirement contributions (SEP / Solo 401k)

W-2 income (if any)

Federal tax withheld

Filing status

State

Estimated total tax bill

$13,030

Refund / owed

-$13,030

Effective rate

21.7%

Detailed breakdown

Mileage deduction$5,600

Total business expenses$8,100

Net self-employment income$51,900

Self-employment tax (15.3%)$7,333

½ SE deduction (above-the-line)$3,667

Adjusted gross income$48,233

Taxable income$32,133

Federal income tax$3,608

State tax (est.)$2,089

Quarterly estimated payment$3,065

Marginal rate18.5%

South Carolina city tax rates for self-employed workers (2026)

South Carolina uses graduated brackets with a top rate that has been stepping down toward 6%, and no city levies a local income tax. Local governments instead charge business license taxes on gross revenue, which catch many home-based gig workers by surprise.

Local and state tax rates for self-employed residents of major South Carolina cities in 2026
City	Local rate	State rate	What gig workers should know
Charleston	City business license tax on gross revenue	Up to 6.2% (2026)	License required for businesses operating in the city, including home-based; rate class depends on activity.
Columbia	City business license tax	Up to 6.2%	Annual renewal based on prior-year gross income; late renewal adds penalties.
Greenville	City business license tax	Up to 6.2%	City and county licenses are separate — many gig workers need only the jurisdiction they work in.
Myrtle Beach	City business license tax	Up to 6.2%	Accommodations and hospitality fees hit short-term rental hosts, not drivers.
Charleston County (unincorporated)	County license tax	Up to 6.2%	Work inside a city limits usually needs the city's license, not the county's.

South Carolina local and state filing deadlines

Q1 SC Form SC1040ESApril 15, 2026
Required if you expect to owe $100 or more of South Carolina tax.
Q2 SC Form SC1040ESJune 15, 2026
Second state installment.
Q3 SC Form SC1040ESSeptember 15, 2026
Third state installment.
Q4 SC Form SC1040ESJanuary 15, 2027
Final installment for the 2026 year.
SC Form SC1040 returnApril 15, 2027
Extension to October 15, 2027 to file, not to pay.
City business license renewalVaries (often April 30 or May 31)
Filed with each city you operate in; many now renew through the SC Business One Stop portal.
Q1 federal 1040-ESApril 15, 2026
Covers income earned January 1 – March 31.
Q2 federal 1040-ESJune 15, 2026
Covers April 1 – May 31.
Q3 federal 1040-ESSeptember 15, 2026
Covers June 1 – August 31.
Q4 federal 1040-ESJanuary 15, 2027
Covers September 1 – December 31.

South Carolina's top individual rate is 6.2% for 2026, continuing the legislated step-down toward 6%.
South Carolina starts from federal taxable income, so every federal deduction — including the $0.70 per business mile 2026 rate — reduces state tax too.
The low $100 estimate threshold means most gig workers with steady income should file SC1040ES vouchers rather than settle up in April.

Frequently asked questions

What is South Carolina's income tax rate for self-employed workers in 2026?: Graduated brackets topping out at 6.2% for 2026, with lower brackets at 0% and 3%. The top rate is scheduled to keep stepping toward 6% under current law.
Do South Carolina cities charge a local income tax?: No. No SC city taxes personal income. Cities instead charge a business license tax on gross revenue, which applies to home-based gig work once you operate in that jurisdiction.
When are South Carolina quarterly estimated taxes due?: April 15, June 15, September 15, 2026, and January 15, 2027 — matching the federal calendar. File Form SC1040ES or pay through MyDORWAY.
How much should a South Carolina gig worker set aside for taxes?: Around 25% to 30% of net profit covers federal income tax, the 15.3% self-employment tax and the SC state tax combined.
Does South Carolina require state estimated payments?: Yes — and the threshold is low. If you expect to owe $100 or more of South Carolina tax, you should file SC1040ES vouchers rather than settle up in April.
Is mileage deductible on the SC return?: Yes. South Carolina starts from federal taxable income, so the $0.70 per business mile 2026 rate reduces state tax right along with federal.