New York vs South Carolina: Taxes & Take-Home Pay 2026

On a $100,000 salary you keep $73,877 in New York and $75,718 in South Carolina — $1,840 more per year in South Carolina ($153 a month). Single filer, standard deductions.

Updated 2026-10-03

Take-home pay at every salary

Gross salary	New York	South Carolina	Difference
$40,000	$32,553 (18.6% tax)	$33,823 (15.4% tax)	-$1,270
$60,000	$47,457 (20.9% tax)	$49,012 (18.3% tax)	-$1,555
$75,000	$57,784 (23.0% tax)	$59,433 (20.8% tax)	-$1,648
$100,000	$73,877 (26.1% tax)	$75,718 (24.3% tax)	-$1,840
$150,000	$105,538 (29.6% tax)	$107,724 (28.2% tax)	-$2,185
$250,000	$168,776 (32.5% tax)	$171,905 (31.2% tax)	-$3,128

New York total tax rate
South Carolina total tax rate

Where the money goes at $100,000

New York
South Carolina

Federal income tax

$13,170

Social Security + Medicare

$7,650

State income tax

$4,860

$3,463

State payroll taxes

$443

Sales tax: 8.54% in New York vs 7.49% in South Carolina (average combined rate).

About taxes in New York

Starting January 1, 2026, New York cut the rates on its first five brackets (to 3.9%, 4.4%, 5.15%, 5.4% and 5.9%) under Chapter 59 of the Laws of 2025.
The 2026 standard deduction is $8,000 for single filers, $16,050 for married couples filing jointly and $11,200 for heads of household; each dependent adds a $1,000 exemption.
Rates above 5.9% are unchanged: 6.85%, 9.65%, 10.3% and 10.9% on taxable income over $25 million.
Higher earners face a tax-benefit recapture: once New York AGI exceeds $107,650, the benefit of the lower brackets is gradually phased out.
In 2026 employees pay 0.432% of wages for Paid Family Leave, up to a maximum of $411.91 for the year, plus up to $0.60 a week for disability insurance.

New York paycheck calculator →

About taxes in South Carolina

Act 110 of 2026 was signed on March 30, 2026 and applies retroactively from January 1, 2026. It replaced three brackets with two: 1.99% on taxable income under $30,000 and 5.21% on all income once you reach $30,000, minus $966. The top rate was 6% in 2025.
From 2026, South Carolina taxable income starts from federal AGI. The state no longer uses the federal standard deduction, itemized deductions, or the federal tip, overtime, senior and QBI deductions.
The new SC Income Adjusted Deduction (SCIAD) is $15,000 for single filers, $22,500 for heads of household and $30,000 for joint filers. It phases down to zero at $95,000, $142,500 and $190,000 of AGI.
From 2027, the 5.21% top rate drops automatically when revenue grows by at least 5%, and keeps dropping until it reaches 1.99%.
The state Earned Income Tax Credit (125% of the federal credit) is capped at $200 starting in 2026.

South Carolina paycheck calculator →

Why this pair comes up

South Carolina, from Greenville and Charleston to Myrtle Beach and Hilton Head, is a popular landing spot for New York retirees and remote workers. The state rewrote its income tax for 2026: Act 110 of 2026 cut the top rate to 5.2% and replaced the federal standard deduction with a new South Carolina Income Adjusted Deduction (SCIAD).

South Carolina’s new two-rate system

South Carolina taxable income below $30,000 is taxed at 2.0%. Once taxable income reaches $30,000, all of it is taxed at 5.2% minus $966, which works out the same as taxing only the excess at the higher rate. From 2027, the top rate falls automatically in any year the Board of Economic Advisors projects income tax revenue growth of at least 5%, until it reaches 2.0%. The $30,000 threshold is indexed to inflation each year.

The SCIAD is $15,000 for single filers, $22,500 for heads of household and $30,000 for joint filers, but it shrinks as federal AGI rises and disappears at $95,000 single ($190,000 joint). South Carolina taxable income now starts from federal AGI, so the federal standard deduction and the new federal tip, overtime and senior deductions do not carry over.

Worked example: single filer, $60,000

Our comparison table uses the full SCIAD for simplicity, which understates South Carolina tax for middle incomes. Here is the precise calculation for $60,000 of wages under Information Letter #26-20:

SCIAD reduction: $15,000 × ($60,000 − $40,000) ÷ $55,000, rounded down to the nearest $10 = $5,450, leaving a SCIAD of $9,550.
Taxable income: $50,450. Tax: 5.2% × $50,450 − $966 = about $1,662 (the table’s simplified figure is $1,379).
New York State tax on the same wages: about $2,643. New York City residents would add city tax on top.

Retirement income and Social Security

Neither state taxes Social Security. For 2025 returns, South Carolina allowed a retirement deduction of up to $3,000 of qualified retirement income for each taxpayer under 65 and up to $10,000 at 65 or older, plus a separate deduction for military retirement income. Information Letter #26-20 did not list changes to these deductions, but check the 2026 SC1040 instructions when they are published. Under Act 110, single filers aged 65 or older do not have to file unless their South Carolina gross income is over $30,000. Military retirement income remains fully deductible in South Carolina.

New York lets residents aged 59½ or older exclude up to $20,000 of private pension and annuity income each and fully exempts New York State, local and federal government pensions. A retired New York teacher or police officer pays no New York tax on that pension; after a move, South Carolina would tax it above the retirement deduction.

Property, sales and payroll differences

Sales tax: South Carolina’s state rate is 6% with local options up to 9% combined (average 7.49%). New York’s average is 8.54%.
Payroll: South Carolina has no employee disability or paid-leave contributions. New York withholds 0.432% for Paid Family Leave plus up to $0.60 a week for disability insurance.
Property tax: both states levy it locally, and bills vary widely by county, city and school district. Compare actual bills for the homes you are considering.
Local income tax: none in South Carolina; in New York, only NYC and Yonkers residents pay one.

Moving checklist

In the move year, file New York Form IT-203 as a part-year resident and South Carolina’s SC1040 with Schedule NR. Nonresidents reduce the SCIAD in proportion to the share of their federal AGI that is South Carolina income. If you keep working remotely for a New York-based employer, New York can continue to tax those wages under its telecommuting rule unless your employer establishes a bona fide office at your home.

Frequently asked questions

Is New York or South Carolina better for taxes?

At $100,000, South Carolina leaves you $1,840 more per year after income and payroll taxes. The gap widens at higher incomes ($3,128 at $250,000).

How much is $60,000 after tax in New York and South Carolina?

$47,457 in New York and $49,012 in South Carolina.

What is South Carolina’s income tax rate in 2026?

2.0% on taxable income under $30,000; above that, 5.2% on all taxable income minus $966. The top rate was 6% in 2025.

Does South Carolina have a standard deduction in 2026?

Not the federal one. It uses the SCIAD: $15,000 single, $22,500 head of household, $30,000 joint, phasing out to zero at $95,000, $142,500 and $190,000 of AGI.

Will South Carolina tax my New York State pension?

Yes, once you are a South Carolina resident, above the retirement deduction. New York’s full exemption for its own government pensions applies only to New York residents.

Is South Carolina cheaper than New York for a high earner?

Generally yes. Above $95,000 of AGI a single filer pays 5.2% on nearly all taxable income in South Carolina. New York’s marginal rate is 5.9% from $80,650 of taxable income and 6.9% above $215,400, and New York City residents pay city tax on top.

Sources

Figures are taken from official government publications and were last reviewed on 2026-10-03.