South Carolina Bonus Tax Calculator
Data compiled and maintained by Edmond Daher · Updated 2026-08-02
South Carolina bonus tax calculator
That big bite out of a South Carolina bonus is withholding at work — a prepayment, not a special bonus tax. South Carolina has no separate bonus rate, so it withholds using the aggregate method on top of the 22% federal prepayment and FICA. Enter your numbers to see what's held back now beside what the bonus will really cost when you file, and your refund or amount owed. Everything runs in your browser.
Short version: in South Carolina, a bonus paid on its own is withheld at the flat federal 22%, no separate South Carolina rate — it's withheld as ordinary wages, and 7.65% FICA. None of that is the final number — a bonus is taxed at your marginal rate once you file, so the calculator above estimates what comes back or is still due.
Estimate only, not tax advice — terms.
South Carolina bonus withholding across three bonus sizes
Here's the South Carolina bite on a $5,000, $25,000, and $100,000 bonus (single filer, $70,000 salary):
| Bonus | Federal | South Carolina | FICA | Total | % of bonus |
|---|---|---|---|---|---|
| $5,000 | $1,100 | $331 | $383 | $1,814 | 36.3% |
| $25,000 | $5,500 | $1,658 | $1,913 | $9,070 | 36.3% |
| $100,000 | $22,000 | $5,565 | $7,650 | $35,215 | 35.2% |
The share changes because Social Security ends at the wage base; the income tax reconciles on your return either way.
What comes out of a South Carolina bonus in 2026
Federal withholding on a bonus. The IRS default holds back a flat 22% for federal income tax when the bonus is separate from your regular pay (IRS Pub 15). Bonus dollars over $1,000,000 in the year switch to a mandatory 37%; below that it's a flat 22% prepayment tied to the third bracket.
South Carolina folds the bonus into regular pay. Lacking a flat supplemental rate, South Carolina uses the aggregate method: withholding is figured on your wages plus the bonus. South Carolina's income tax is graduated across two South Carolina brackets topping out at 5.21%, so an aggregated bonus is withheld somewhere along that schedule.
The 7.65% is real. FICA — Social Security up to the wage base, plus 1.45% Medicare (and 0.9% more above $200,000) — is owed at exactly the rate it's withheld. So FICA reads identically in both columns of the calculator; only the income-tax withholding settles up at filing.
For your regular salary rather than a bonus, use the South Carolina paycheck calculator.
Why your South Carolina bonus looks over-taxed — and mostly isn't
A bonus doesn't trigger a different tax — just a flat withholding up front. When you file, it's folded into your income and taxed at your marginal rate through the normal brackets. When 22% overshoots your rate you're refunded; when it undershoots, the balance is due. On the $6,500 example below, roughly $650 is over-withheld and comes back to you at filing. Just the 7.65% FICA slice is a real tax you won't get back.
Cross-border check: South Carolina vs. North Carolina, Georgia and Tennessee on a bonus
Take a $10,000 bonus for someone on $70,000 and compare South Carolina with bordering North Carolina, Georgia and Tennessee:
| State | Bonus method | State withheld | Total withheld |
|---|---|---|---|
| South Carolina | aggregate method | $663 | $3,628 |
| North Carolina | flat 4.09% | $409 | $3,374 |
| Georgia | aggregate (~4.99%) | $499 | $3,464 |
| Tennessee | no state income tax | $0 | $2,965 |
Total = federal 22% + state + FICA. Illustrative single-filer figures; the income tax you actually owe trues up at filing.
A $6,500 bonus on a $47,000 South Carolina salary: withheld vs. actually owed
Say you earn $47,000 in South Carolina and your employer cuts a separate $6,500 bonus check:
- On the check: the employer holds back $1,430 for federal, $431 South Carolina, and $497 for FICA — $2,359 in all (36.3% of the bonus), leaving about $4,141.
- The real bill: at filing the bonus is taxed roughly $1,211 in income tax (federal $780 + South Carolina $431), with the identical $497 FICA on top.
- The gap: about $650 of income-tax over-withholding comes back as a refund when you file. FICA ($497) stays either way — it's a real tax.
Illustrative single-filer figures from this page's engine; your result depends on your total income and filing status.
South Carolina bonus tax FAQ
Does South Carolina have a separate bonus withholding rate?
No. South Carolina has no separate supplemental rate, so a bonus is withheld with the aggregate method — as if it were part of your regular wages.
Are bonuses taxed at a higher rate in South Carolina?
No. A bonus is ordinary income taxed at your normal marginal rate when you file; the flat 22% withheld is a prepayment, not a tax rate.
What is the South Carolina bonus tax rate in 2026?
South Carolina withholds the aggregate method on a separately paid bonus, on top of the flat 22% federal rate (37% above $1,000,000/yr) and 7.65% FICA. That's withholding, not your final tax.
Do I get a refund on my South Carolina bonus?
If 22% was more than your real rate, yes — the over-withheld income tax returns at filing. If your marginal rate tops 22%, you owe the shortfall. FICA doesn't come back either way.
Bonus tax calculators near South Carolina
South Carolina paycheck calculator · all state bonus tax calculators →
Sources
- IRS Publication 15 (2026) — Supplemental Wages (flat 22% / 37% above $1M)
- South Carolina income-tax status & rate: see the South Carolina paycheck calculator sources (state DOR, verified 2026-08-02).