2026 tax year · cross-border wages
Crossing a state line into or out of South Carolina
South Carolina taxes its residents on income earned anywhere, and taxes non-residents on work done inside it. Which return you file depends on which direction you commute.
South Carolina borders 2 states. All of them work the same way for a commuter, so there is one rule to learn.
Where you file a nonresident return and claim a credit
South Carolina has no agreement with Georgia and North Carolina. Work in one of these and you file a nonresident return there, report the same income again to South Carolina, and claim a credit for what you already paid. The credit is capped at your South Carolina liability, so you are not taxed twice, the combined bill lands at roughly the higher of the two rates. On $70,000, Georgia costs the most at $3,633 and North Carolina the least at $2,793, $840 between them.
| Work state | Its tax | South Carolina after credit | Total | Rate that governs |
|---|---|---|---|---|
| Georgia | $3,633 | $0 | $3,633 | Georgia |
| North Carolina | $2,793 | $0 | $2,793 | North Carolina |
What South Carolina itself takes across a salary range
A single filer, taking the standard deduction. This is the figure every arrangement above is measured against, the tax South Carolina charges a resident, whether the work happened inside the state or over a line:
| Wages | South Carolina tax | Effective rate |
|---|---|---|
| $45,000 | $1,379 | 3.06% |
| $70,000 | $2,681 | 3.83% |
| $120,000 | $5,286 | 4.41% |
What South Carolina charges as your home state
South Carolina taxes income on 2 graduated brackets for 2026, from 1.99% up to 5.21%. Because wages stacks on top of any other income, a second source can push part of it into the next bracket.
On the 2026 rate itself: two-bracket system starting 2026: 1.99% and 5.21%.
State income tax on wages only, 2026 rates. Not tax advice, what this does and doesn't cover.