What are South Carolina's state and county per capita income figures for tax-incentive purposes (per SC IL #23-16)?

Plain-English summary

South Carolina's state per capita personal income figure in this letter is $53,618, and SC Information Letter #23-16 (November 30, 2023) also publishes a figure for each of the 46 counties.

These figures matter because several South Carolina tax incentives condition eligibility or amount on the jobs paying wages that meet a multiple of the state or county per capita personal income — including the small business job tax credit (§ 12-6-3360), the computer-equipment sales/use tax exemption for technology-intensive facilities (§ 12-36-2120(65)), and the personal property corporate headquarters credit (§ 12-6-3410). The data comes from the South Carolina Revenue and Fiscal Affairs Office.

State figure

• South Carolina: $53,618

County figures

The county figures range widely. The highest is Charleston ($76,546), followed by Beaufort ($72,142); the lowest is Marlboro ($37,831). The full 46-county table is in the verbatim text below.

What this means for you

Businesses testing wage-based incentives

When an incentive requires jobs to pay at least a set multiple of per capita income, use the correct geographic figure — the state figure ($53,618) for state-based tests, or the specific county figure for county-based incentives. A job that clears the threshold in a lower-income county like Marlboro may not clear it in a high-income county like Charleston or Beaufort.

Timing

These are the figures available in late 2023. County figures are generally published in November, and the Department republishes updated figures when it receives new data, so verify you are using the figure that applies to your incentive year.

Common questions

Q: Which figure do I use — state or county?
A: It depends on the incentive. Use the state figure for a state-based test and the specific county figure for a county-based incentive. Read the statute for the incentive you are claiming.

Q: Where do these numbers come from and how often do they change?
A: They come from the South Carolina Revenue and Fiscal Affairs Office. The Department republishes them periodically — county figures generally in November — so always confirm the current figure for your incentive year.

Source

• Landing page: https://dor.sc.gov/advisory-opinion-search
• Original PDF: https://dor.sc.gov/sites/dor/files/policies/IL23-16.pdf

Original ruling text

STATE OF SOUTH CAROLINA

DEPARTMENT OF REVENUE
300A Outlet Pointe Blvd., Columbia, South Carolina 29210
P.O. Box 125, Columbia, South Carolina 29214-0575

SC INFORMATION LETTER #23-16
SUBJECT:

Per Capita Income Figures for South Carolina and South Carolina
Counties

DATE:

November 30, 2023

SUPERSEDES:

All previous documents and any oral directives in conflict herewith.

AUTHORITY:

S.C. Code Ann. Section 12-4-320 (2014)
S.C. Code Ann. Section 1-23-10(4) (2005)
SC Revenue Procedure #09-3

SCOPE:

An Information Letter is a written statement issued to the public to
announce general information useful in complying with the laws
administered by the Department. An Information Letter has no
precedential value.

A number of South Carolina income, sales and use, and property tax incentives require jobs
associated with the incentive to meet certain state or county per capita personal income
requirements to determine qualification for, or the amount of, the particular incentive (e.g., the
small business job tax credit under Code Section 12-6-3360, the sales and use tax exemption for
computer equipment for technology intensive facilities under Code Section 12-36-2120(65), and
the personal property corporate headquarters credit under Code Section 12-6-3410).
The county per capita income figures are generally published in November. In 2023, the state’s
per capita income was published in March and November. In order to aid taxpayers in
determining whether the per capita income requirements of an incentive have been met, the
Department publishes both the county and state per capita income amounts each year when it
receives the figures from the South Carolina Revenue and Fiscal Affairs Office. Below are the
most recent figures available.
Chart 1: State Per Capita Income
State

Per Capita Income

South Carolina

$53,618

1

Chart II: County Per Capita Income
County

Per Capita Income

Abbeville

$39,840

Aiken

$51,601

Allendale

$40,632

Anderson

$47,693

Bamberg

$39,991

Barnwell

$39,193

Beaufort

$72,142

Berkeley

$50,686

Calhoun

$49,648

Charleston

$76,546

Cherokee

$38,740

Chester

$41,411

Chesterfield

$39,008

Clarendon

$45,300

Colleton

$42,030

Darlington

$47,707

Dillon

$39,114

Dorchester

$47,775

Edgefield

$49,139

Fairfield

$50,074

Florence

$52,035

Georgetown

$57,180

Greenville

$56,653

Greenwood

$43,776

Hampton

$40,380

Horry

$46,995

Jasper

$41,144

Kershaw

$52,782

Lancaster

$55,065

Laurens

$42,725

Lee

$40,955

Lexington

$57,076
2

County

Per Capita Income

McCormick

$46,096

Marion

$41,108

Marlboro

$37,831

Newberry

$47,464

Oconee

$54,415

Orangeburg

$41,090

Pickens

$45,835

Richland

$53,963

Saluda

$43,883

Spartanburg

$52,621

Sumter

$46,582

Union

$38,157

Williamsburg

$38,446

York

$58,987

3