Live in Georgia, work in South Carolina
No reciprocity: you file a nonresident return in the work state and pay its tax. Your home state gives a credit for that tax, so you pay the home state only if its tax is higher.
State income tax: $4,244 a year
Living in Georgia and working in South Carolina, you'd pay about $4,244 in state income tax on $100,000 of wages, $3 more than if you worked in Georgia.
No reciprocity: you file a nonresident return in the work state and pay its tax. Your home state gives a credit for that tax, so you pay the home state only if its tax is higher.
State tax at different salaries
| Wages | To SC | To GA | Total | If you worked in GA |
|---|---|---|---|---|
| $50,000 | $1,000 | $747 | $1,747 | $1,747 |
| $75,000 | $2,657 | $337 | $2,994 | $2,994 |
| $100,000 | $4,244 | $0 | $4,244 | $4,242 |
| $150,000 | $6,849 | $0 | $6,849 | $6,737 |
| $250,000 | $12,059 | $0 | $12,059 | $11,727 |
Single filer, all wages earned in South Carolina, 2026 state tax rules, standard deductions. Local income taxes not included.
What to do
- Ask your employer to withhold South Carolina tax. If Georgia's tax is higher, withhold the difference for Georgia too (or make estimated payments) to avoid an underpayment penalty.
- File the South Carolina nonresident return first, then claim the credit for taxes paid to another state on your Georgia resident return.
- Keep a record of the days you work in each state, especially if you sometimes work from home.
Frequently asked questions
Do I pay South Carolina income tax if I live in Georgia?
Yes. South Carolina taxes wages earned there by nonresidents. On $100,000 that's about $4,244.
Do I have to file taxes in both Georgia and South Carolina?
Usually yes: a nonresident return in South Carolina and a resident return in Georgia, where you claim a credit for the tax paid to South Carolina. File the South Carolina return first.
Will I be taxed twice?
Not on the same state-level wages. Georgia credits the tax you pay South Carolina, so your total is about $4,244 on $100,000, compared with $4,242 if you also worked in Georgia. Local city or county taxes may still apply.
Related
- Live in South Carolina, work in Georgia
- Moving from Georgia to South Carolina
- Moving from South Carolina to Georgia
- Live in Georgia, work in Alabama
- Live in Georgia, work in Florida
- Live in Georgia, work in North Carolina
- Live in Georgia, work in Tennessee
Rules reviewed 2026-09-24 from state revenue departments and the Tax Foundation. Estimates only; confirm with each state's revenue department.