What statewide per-capita-income figure should South Carolina taxpayers use for incentive tests after April 14, 2026?

Plain-English summary

South Carolina's latest published statewide per-capita-income figure is $63,179. The Department issued that amount on April 14, 2026 to help taxpayers determine whether jobs meet compensation thresholds used by several state tax incentives.

The figure can affect incentives across more than one tax system. The letter gives three examples:

• the job tax credit under S.C. Code Ann. § 12-6-3360;
• the sales and use tax exemption for computer equipment at technology-intensive facilities under § 12-36-2120(65); and
• the headquarters credit under § 12-6-3410.

The relevant incentive statute determines how the amount is used. Some tests compare compensation with a state figure; others use a county figure. This letter publishes only the statewide amount.

The Department says it generally publishes statewide per-capita-income figures in March and September and county figures in November, after receiving the data from the South Carolina Revenue and Fiscal Affairs Office.

What this means for you

Employers evaluating incentive-qualified jobs

Use $63,179 when the applicable South Carolina incentive calls for the most recently published statewide per-capita-income figure and April 14, 2026 guidance controls the period. Apply the multiplier or compensation test specified in the particular statute.

Businesses using a county-based test

This letter does not replace the need for county data. If the incentive measures pay against county per-capita income, use the Department's applicable county publication instead.

Tax professionals

Document which Department figure was current for the relevant measurement date. The letter supersedes previous conflicting documents, and later Department publications can replace this amount.

Common questions

Q: What is the statewide figure in SC Information Letter 26-12?
A: $63,179.

Q: What kinds of incentives use per-capita income?
A: The letter identifies income, sales and use, and property-tax incentives, including the job tax credit, a technology-intensive-facility equipment exemption, and the headquarters credit.

Q: Does this letter publish county figures?
A: No. It publishes only the statewide amount and explains that county figures are generally published separately in November.

Q: Is $63,179 permanent?
A: No. It was the most recently available statewide figure when the letter was issued, and later publications may update it.

Citations and references

Authority and statutes:

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

Source

• Landing page: https://dor.sc.gov/advisory-opinion-search
• Original PDF: https://dor.sc.gov/sites/dor/files/policies/IL26-12.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 #26-12
SUBJECT:

Per Capita Income Figure for State of South Carolina

DATE:

April 14, 2026

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

$63,179