What is South Carolina's most recent state per capita income figure used to test eligibility for tax incentives?

Plain-English summary

South Carolina's most recently available state per capita personal income figure is $60,776, as published by the Department in this Information Letter dated October 1, 2025.

The Department publishes this number because several South Carolina tax incentives turn on whether the jobs tied to a project meet state or county per capita personal income thresholds. The letter names three examples:

• the job tax credit under Section 12-6-3360,
• the sales and use tax exemption for computer equipment at technology-intensive facilities under Section 12-36-2120(65), and
• the corporate headquarters credit under Section 12-6-3410.

The figures come from the South Carolina Revenue and Fiscal Affairs Office. Per the letter, state per capita income figures are generally published in March and September, and county per capita income figures are generally published in November.

What this means for you

Businesses claiming income- or job-based incentives

If you are testing a project against a per capita income threshold (for example, whether a county's per capita income qualifies a facility for a particular credit tier), use the Department's published figures. The current state figure is $60,776.

Timing matters

Because the figures are refreshed on a schedule (state figures in March and September, county figures in November), always confirm you are using the figure in effect for the tax year and incentive at issue rather than an older Information Letter.

Common questions

Q: What is the current state per capita income figure? A: $60,776, per this letter dated October 1, 2025.

Q: Why does the Department publish this figure?
A: Several income, sales and use, and property tax incentives use state or county per capita income to determine qualification or the amount of the incentive.

Q: Where do the figures come from?
A: The South Carolina Revenue and Fiscal Affairs Office; the Department republishes them when it receives them.

Q: When are the figures updated?
A: State figures are generally published in March and September; county figures generally in November.

Citations and references

Authority and statutes:

• S.C. Code Ann. § 12-6-3360 — job tax credit
• S.C. Code Ann. § 12-36-2120(65) — sales and use tax exemption for computer equipment for technology-intensive facilities
• S.C. Code Ann. § 12-6-3410 — corporate headquarters credit
• S.C. Code Ann. § 12-4-320 — Department's authority to issue advisory opinions
• SC Revenue Procedure #09-3

Source

• Landing page: https://dor.sc.gov/advisory-opinion-search
• Original PDF: https://dor.sc.gov/sites/dor/files/policies/IL25-17.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 #25-17
SUBJECT:

Per Capita Income Figures for State of South Carolina

DATE:

October 1, 2025

SUPERSEDES:

All previous documents and any oral directives in conflict herewith.

AUTHORITY:

S.C. Code Section 12-4-320
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 job tax credit under Section 12-6-3360, the sales and use tax exemption for computer equipment for technology intensive facilities under Section 12-36-2120(65), and the headquarters credit under Section 12-6-3410). Generally, the state per capita income figures are published in March and September. The county per capita income figures are generally published in November. To aid taxpayers in determining whether the per capita income requirements of an incentive have been met, the Department publishes both the state and county per capita income amounts each year when it receives the figures from the South Carolina Revenue and Fiscal Affairs Office. The most recently available state per capita income figure is: South Carolina

$60,776

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