Take-home pay in South Carolina by business structure

At $100,000 of profit, an owner in South Carolina keeps $80,372 as an LLC taxed as an S corp and $74,541 as a sole proprietor, after 2026 taxes and fees. Change the profit to see your own numbers.

$80,372 a year

kept from $100,000 of profit as an LLC taxed as an S corp in South Carolina, after every tax and fee counted here. That is $9,785 more than as a C corporation.

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

Structure	Taxes and fees	You keep	Share
Sole proprietorship	$25,459	$74,541	75%
Single-member LLC	$25,459	$74,541	75%
LLC taxed as an S corp most	$19,628	$80,372	80%
S corporation	$19,628	$80,372	80%
C corporation	$29,413	$70,587	71%

What South Carolina takes from a business owner

South Carolina taxes personal income in 2 brackets, from 1.99% to 5.21% (2026, single filer).dor.sc.gov, checked Oct 22, 2026
An LLC pays the state no yearly report feescstatehouse.gov, checked Oct 22, 2026.
South Carolina corporate license fee applies to LLC as S corp, S corp, C corpdor.sc.gov, checked Oct 22, 2026.
An S corp in South Carolina can elect to pay the state's income tax itself, a pass-through entity tax of 3%, and the owner gets that income left out of the personal return. The company deducts it on the federal return, so it is not held to the SALT cap. The calculator uses it when it lowers the totaldor.sc.gov.
An S corp owner on payroll pays South Carolina unemployment tax at 1% on the first $14,000 of salary in the first yeardew.sc.gov, checked Oct 22, 2026.

What you keep at each profit

Profit	Sole prop	LLC	LLC as S corp	S corp	C corp
$50,000	$39,595	$39,595	$39,836	$39,836	$37,381
$100,000	$74,541	$74,541	$80,372	$80,372	$70,587
$150,000	$106,878	$106,878	$116,259	$116,259	$99,663
$250,000	$173,133	$173,133	$186,142	$186,142	$159,437
$500,000	$308,770	$308,770	$341,953	$341,953	$302,783

Single filer, no other income, revenue 1.5 times profit, the default salary for S and C corps. The most kept at each profit is green.

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