What statewide per capita income figure does South Carolina list for tax incentive tests?

Plain-English summary

South Carolina's most recently available state per capita income figure is $65,396, according to Information Letter 26-24, dated October 5, 2026. The letter does not assign a data year to that figure or list county amounts.

The Department says several income, sales and use, and property tax incentives use state or county per capita personal income requirements for jobs to determine eligibility or the amount of an incentive. It publishes state and county amounts when it receives them from the South Carolina Revenue and Fiscal Affairs Office. The letter says state figures are generally published in March and September, while county figures are generally published in November.

What this means for you

Businesses checking job-related tax incentives

If an incentive uses the state per capita income figure, this letter provides the Department's most recently available statewide amount as of its date: $65,396. If the incentive uses a county figure, this letter does not provide that amount. The letter itself does not decide whether any business qualifies.

Common questions

Q: What figure does the letter publish?
A: $65,396 for South Carolina as a whole.

Q: Does it list county figures?
A: No. It gives only the statewide figure and says the Department also publishes county figures when received.

Q: Does this Information Letter decide my incentive eligibility? A: No. It announces a figure used by some incentive tests; it gives no finding about a particular taxpayer or job.

Q: Does the letter state which data year produced $65,396? A: No. It calls $65,396 the most recently available state per capita income figure without identifying the data year.

Citations and references

• S.C. Code Ann. § 12-4-320 — listed under the letter's authority.
• SC Revenue Procedure #09-3 — also listed under authority.

Verbatim support

From the official Information Letter:

The most recently available state per capita income figure is:
South Carolina
$65,396

An Information Letter has no precedential value.

Source

• Official advisory opinion search: https://dor.sc.gov/advisory-opinion-search
• Original Information Letter: https://dor.sc.gov/sites/dor/files/policies/IL26-24.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 #26-24
SUBJECT:

Per Capita Income Figure for South Carolina

DATE:

October 5, 2026

SUPERSEDES:

All previous documents and any oral directives in conflict herewith.

AUTHORITY:

S.C. Code Ann. § 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.

Several 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. Generally, the state per capita income figures are published in March and September. The state 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

$65,396