{"place":"South Carolina","kind":"state","asOf":"2026-10-07","url":"https://gigaverse.ai/local/south-carolina","state":{"code":"SC","name":"South Carolina","slug":"south-carolina","incomeTax":{"type":"progressive","flatRate2026":null,"lowestRate2026":1.99,"topRate2026":5.21,"topRateStartsSingle":30000,"notes":"H. 4216 (signed March 30, 2026) applies from tax year 2026. Income under $30,000 is taxed at 1.99%; income of $30,000 and up is taxed at 5.21% minus $966, which works out to 5.21% on income above $30,000. It replaces the federal standard deduction with a South Carolina Income Adjusted Deduction ($15,000 single) and caps the state EITC at $200. The top rate can drop further if revenue growth triggers are met.","source":"https://dor.sc.gov/news/information-about-h-4216"},"estimatedTax":{"form":"SC1040ES","rule":"You must file a declaration of estimated tax if you expect to owe $100 or more in income tax when you file your return.","schedule":"Same dates as federal (April 15, 2026; June 15, 2026; September 15, 2026; January 15, 2027)","source":"https://dor.sc.gov/sites/dor/files/forms/SC1040ES_2026.pdf"},"minimumWage2026":{"standard":null,"tippedCash":2.13,"tipCreditAllowed":true,"notes":"South Carolina has no state minimum wage law; the federal $7.25 minimum and $2.13 tipped cash wage apply.","source":"https://www.dol.gov/agencies/whd/state/minimum-wage/tipped"},"soleProprietorTaxes":[],"contractorLaws":[{"name":"Common-law test for unemployment insurance (S.C. Code § 41-27-230)","summary":"For unemployment insurance, a worker counts as an employee if they are one under the usual common-law rules on employer control. Certain agent-drivers and traveling salespeople are also covered.","source":"https://www.scstatehouse.gov/code/t41c027.php"}],"notes":"Cities and counties charge business license taxes based on prior-year gross income, standardized statewide by the Business License Tax Standardization Act (S.C. Code § 6-1-400). Licenses run May 1 to April 30 (https://www.scstatehouse.gov/code/t06c001.php). The 2026 SC1040ES worksheet was printed before H. 4216 and still shows the old rate schedule, so use the new rates when estimating 2026 tax."},"stateRetirementProgram":{"state":"South Carolina","code":"SC","programName":null,"status":"none","employerMandate":null,"mandateMin":null,"keyDates":null,"covers1099":null,"selfEnroll":"n/a","sourceUrl":"https://cri.georgetown.edu/states","note":"No enacted state-facilitated program.","lastVerified":"2026-09-09"},"city":null,"guides":[{"audience":"consultants","url":"https://gigaverse.ai/local/south-carolina/consultants"},{"audience":"freelancers","url":"https://gigaverse.ai/local/south-carolina/freelancers"},{"audience":"content-creators","url":"https://gigaverse.ai/local/south-carolina/content-creators"},{"audience":"entrepreneurs","url":"https://gigaverse.ai/local/south-carolina/entrepreneurs"},{"audience":"gig-workers","url":"https://gigaverse.ai/local/south-carolina/gig-workers"},{"audience":"tipped-workers","url":"https://gigaverse.ai/local/south-carolina/tipped-workers"},{"audience":"tradespeople","url":"https://gigaverse.ai/local/south-carolina/tradespeople"}],"disclaimer":"Educational information for 2026, not tax, legal or investment advice. Sources are cited per fact."}