Tools · Self-Employment Tax
South Carolina 1099 Tax Calculator (2026)
Estimate what you owe on 1099 or self-employment income in South Carolina for 2026. Enter your income and business expenses to see your self-employment tax, federal income tax, South Carolina state income tax, and a rough quarterly payment.
South Carolina self-employment tax calculator
- Net profit (income − expenses)
- $60,000
- Self-employment tax (15.3%)
- −$8,478
- Federal income tax
- −$4,511
- South Carolina income tax
- −$1,379
- Total estimated tax
- $14,368
South Carolina taxes self-employment profit as ordinary income. South Carolina restructured its income tax for 2026 under Act 110 (H.4216). Income up to $30,000 is taxed at 1.99%, and income above that at 5.21%. It replaced the federal standard deduction with a new SC Income Adjusted Deduction of $15,000 single / $30,000 married-jointly that phases out at higher incomes.
Note on 2026 figures: The SC Income Adjusted Deduction phases out with income (single $40,000 to $95,000, head of household $60,000 to $142,500, joint $80,000 to $190,000). The full deduction is used here; taxpayers above those ranges receive a smaller amount.
Federal: IRS Revenue Procedure 2025-32 (IR-2025-103) · Social Security Administration. State: South Carolina Department of Revenue.
Estimate for 2026. Self-employment tax is 15.3% on 92.35% of net profit (Social Security capped at the annual wage base); half of it is deducted before federal income tax. Excludes the qualified business income deduction, retirement contributions, health-insurance deduction, credits, and local taxes. This is a planning estimate for general information, not tax advice. Consult a tax professional before making quarterly payments.
How 1099 tax works in South Carolina
Self-employed people pay self-employment tax: 15.3% (Social Security + Medicare) on 92.35% of net profit, with the Social Security portion capped at the annual wage base. Half of that SE tax is deductible before your federal income tax is figured on the rest. South Carolina then taxes your profit as ordinary income. South Carolina restructured its income tax for 2026 under Act 110 (H.4216). Income up to $30,000 is taxed at 1.99%, and income above that at 5.21%. It replaced the federal standard deduction with a new SC Income Adjusted Deduction of $15,000 single / $30,000 married-jointly that phases out at higher incomes.
Because no employer withholds for you, the IRS expects quarterly estimated payments. The calculator divides the annual total by four as a starting point. Your actual quarters can vary with income timing and credits.
This is a planning estimate, not your final return. It excludes the qualified business income deduction, retirement and health-insurance deductions, and credits. It is general information, not tax advice. Consult a tax professional before making quarterly payments. Federal figures: IRS Revenue Procedure 2025-32 (IR-2025-103) · Social Security Administration.
1099 tax calculators for other states
Same 2026 engine, each with its own state rules.