Freelance Taxes in South Carolina: Complete 2026 Guide
Rates reviewed · Source: South Carolina Department of Revenue
South Carolina has a progressive income tax with rates from 0% to 7% on income over $16,040.
Quarterly Estimated Payments
SC requires quarterly estimated payments if you expect to owe $100 or more.
| Quarter | Income period | Due |
|---|---|---|
| Q1 | Jan 1 – Mar 31, 2026 | April 15, 2026 |
| Q2 | Apr 1 – May 31, 2026 | June 16, 2026 |
| Q3 | Jun 1 – Aug 31, 2026 | September 15, 2026 |
| Q4 | Sep 1 – Dec 31, 2026 | January 15, 2027 |
MyDORWAY — South Carolina Department of Revenue · Form SC1040ES · How to pay online
Key Tax Facts for South Carolina Freelancers
- •Top rate of 7% — among higher in the Southeast
- •South Carolina follows the federal quarterly payment schedule
- •Charleston attracts remote workers and digital nomads
- •No city income taxes in South Carolina
Deductions in South Carolina
South Carolina generally conforms to federal deductions. Standard deduction follows federal.
Top Freelancer Cities in South Carolina
South Carolina freelance tax questions
How much tax do freelancers pay in South Carolina?
Three taxes apply: 15.3% federal self-employment tax on net earnings up to $184,500, federal income tax at your bracket, and South Carolina income tax of up to 7%. South Carolina has a progressive income tax with rates from 0% to 7% on income over $16,040.
Do South Carolina freelancers have to make quarterly estimated payments?
SC requires quarterly estimated payments if you expect to owe $100 or more. Federal estimated payments for 2026 are due Q1 April 15, 2026, Q2 June 16, 2026, Q3 September 15, 2026, Q4 January 15, 2027. South Carolina follows the same schedule.
What can South Carolina freelancers deduct?
South Carolina generally conforms to federal deductions. Standard deduction follows federal.
Where do South Carolina freelancers pay estimated taxes online?
South Carolina accepts online estimated tax payments through MyDORWAY, operated by the South Carolina Department of Revenue. The state estimated tax form is Form SC1040ES. Federal payments are made separately through IRS Direct Pay or EFTPS.
Tax Information Notice
This content is for informational and educational purposes only. It does not constitute tax, legal, or financial advice. Tax laws change frequently. Always consult a qualified CPA or Enrolled Agent for your specific situation.