Quarterly estimated tax in South Carolina (2026)

A sole proprietor in South Carolina with $100,000 of profit pays the IRS about $5,032 a quarter, and owes $3,094 of South Carolina income tax for the year. Put in your own profit to get the four payments and their dates.

$5,032 a quarter

to the IRS. Four payments make $20,128 for the year, which meets 90% of this year's tax. This year's federal tax on this profit: $22,365 (income tax $8,235, self-employment tax $14,130).

South Carolina, 2026: $100,000 profit, single filer

IRS due	Income earned	IRS	South Carolina due	South Carolina
April 15, 2026	January 1 to March 31	$5,032	April 15, 2026	$696
June 15, 2026	April 1 to May 31	$5,032	June 15, 2026	$696
September 15, 2026	June 1 to August 31	$5,032	September 15, 2026	$696
January 15, 2027	September 1 to December 31	$5,032	January 15, 2027	$696
Year		$20,128		$2,784

South Carolina payments cover 90% of this year's state tax of $3,094, split 25%, 25%, 25%, 25% (Form SC1040ES). dor.sc.gov, checked Oct 22, 2026 Estimates assume a single-member business with no withholding.

South Carolina estimated tax rules for 2026

If your South Carolina tax after withholding comes to $100 or more, the state wants estimatesdor.sc.gov, checked Oct 22, 2026.
Pay by April 15, 2026, June 15, 2026, September 15, 2026, January 15, 2027dor.sc.gov, checked Oct 22, 2026.
You avoid the penalty by paying 90% of this year's tax, or 100% of last year's (110% if last year's income topped $150,000)dor.sc.gov, checked Oct 22, 2026.
Send them with Form SC1040ES, or pay on the state's website.

Payments at each profit

Profit	IRS each quarter	South Carolina for the year
$50,000	$2,190	$606
$100,000	$5,032	$2,785
$150,000	$8,462	$4,964
$250,000	$14,931	$9,456
$500,000	$37,771	$21,022

A sole proprietor or single-member LLC, single filer, no withholding, paying 90% of this year's federal tax and the state's own safe-harbor share.

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