STATE TAX COMPARISON · TAX YEAR 2026
North Carolina vs South Carolina taxes in 2026
North Carolina taxes income at a flat 3.99%, while South Carolina taxes it at graduated rates from 1.99% to 5.21%. For single filers, take-home pay is higher in South Carolina at $50,000 and higher in North Carolina from $75,000 up, by $2,593 at $250,000. For a married couple with two children, take-home pay is higher in South Carolina up to $100,000 and higher in North Carolina from $150,000 up, by $2,588 at $250,000.
Your estimate
- You keep more in North Carolina
- $173.25 a year
- North Carolina income tax
- $2,483.78
- South Carolina income tax
- $2,657.03
- Take-home in North Carolina
- $59,108.72
- Take-home in South Carolina
- $58,935.47
Take-home pay in North Carolina and South Carolina
Take-home pay is wages minus state income tax, federal income tax, Social Security and Medicare. Property, sales and other taxes are not included.
| North Carolina | South Carolina | |
|---|---|---|
| $50,000 in wages: $487 more take-home in South Carolina | ||
| State income tax | $1,486 | $999 |
| Take-home pay | $40,869 | $41,356 |
| $75,000 in wages: $173 more take-home in North Carolina | ||
| State income tax | $2,484 | $2,657 |
| Take-home pay | $59,109 | $58,935 |
| $100,000 in wages: $763 more take-home in North Carolina | ||
| State income tax | $3,481 | $4,244 |
| Take-home pay | $75,699 | $74,936 |
| $150,000 in wages: $1,373 more take-home in North Carolina | ||
| State income tax | $5,476 | $6,849 |
| Take-home pay | $108,315 | $106,942 |
| $250,000 in wages: $2,593 more take-home in North Carolina | ||
| State income tax | $9,466 | $12,059 |
| Take-home pay | $173,716 | $171,123 |
| North Carolina | South Carolina | |
|---|---|---|
| $50,000 in wages: $576 more take-home in South Carolina | ||
| State income tax | $778 | $202 |
| Take-home pay | $48,017 | $48,593 |
| $75,000 in wages: $951 more take-home in South Carolina | ||
| State income tax | $1,815 | $865 |
| Take-home pay | $67,207 | $68,158 |
| $100,000 in wages: $402 more take-home in South Carolina | ||
| State income tax | $2,853 | $2,451 |
| Take-home pay | $86,257 | $86,659 |
| $150,000 in wages: $799 more take-home in North Carolina | ||
| State income tax | $4,968 | $5,767 |
| Take-home pay | $122,617 | $121,818 |
| $250,000 in wages: $2,588 more take-home in North Carolina | ||
| State income tax | $8,958 | $11,545 |
| Take-home pay | $192,910 | $190,323 |
Rates and deductions
| North Carolina | South Carolina | |
|---|---|---|
| Rates | 3.99% flat | 1.99% to 5.21% |
| Standard deduction | $12,750 single, $25,500 joint | $15,000 single, $30,000 joint, shrinking above $40,000 of income ($80,000 joint) |
| Personal exemption | None | None |
Retirement and Social Security
Does North Carolina tax Social Security?
No. North Carolina does not tax Social Security benefits.
North Carolina Social Security tax rules
Does North Carolina tax retirement income?
Yes. North Carolina taxes pensions and 401(k) and IRA withdrawals, except government pensions vested by August 12, 1989 and military retirement after 20 years of service.
North Carolina retirement income tax for 2026
Does South Carolina tax Social Security?
No. South Carolina does not tax Social Security benefits.
South Carolina Social Security tax rules
Does South Carolina tax retirement income?
Partly. South Carolina deducts up to $10,000 per person of pension and IRA income from 65 ($3,000 before), and a second deduction brings the total to $15,000 against any income.