What are South Carolina's latest state and county per capita income figures for tax-incentive purposes (per SC IL #24-20)?

Plain-English summary

South Carolina's latest state per capita personal income figure is $57,332, and SC Information Letter #24-20 (December 3, 2024) 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 job tax credit (§ 12-6-3360), the computer-equipment sales/use tax exemption for technology-intensive facilities (§ 12-36-2120(65)), and the corporate headquarters credit (§ 12-6-3410). The data comes from the South Carolina Revenue and Fiscal Affairs Office.

State figure

• South Carolina: $57,332

County figures (highlights)

The county figures range widely. The highest are Charleston ($83,294) and Beaufort ($80,192); the lowest is Marlboro ($38,787). A few others: Greenville $60,866, Georgetown $61,924, Lexington $60,682, York $62,604, Richland $57,160, Kershaw $57,000, Oconee $57,361, Lancaster $58,926, Spartanburg $53,700, Aiken $53,883, Horry $51,033. 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 ($57,332) for state-based tests, or the specific county figure for county-based incentives. A job that clears the threshold in a low-income county may not clear it in a high-income county like Charleston or Beaufort.

Timing

These are the figures available in late 2024. 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: What is South Carolina's state per capita income in this letter?
A: $57,332.

Q: Which county has the highest and lowest figure here?
A: Charleston is highest ($83,294) and Marlboro is lowest ($38,787).

Q: What are the figures used for?
A: To test whether jobs tied to certain incentives (job tax credit, technology-facility computer-equipment exemption, headquarters credit) meet the required wage level.

Q: Should I use the state or county figure?
A: It depends on the incentive — some use the state figure, others the county figure for the county where the jobs are.

Citations and references

Incentive statutes referenced:

• S.C. Code Ann. § 12-6-3360 — job tax credit
• S.C. Code Ann. § 12-36-2120(65) — computer-equipment sales/use tax exemption (technology-intensive facilities)
• S.C. Code Ann. § 12-6-3410 — corporate headquarters credit

Authority:

• S.C. Code Ann. §§ 12-4-320, 1-23-10(4); SC Revenue Procedure #09-3

Source of figures: South Carolina Revenue and Fiscal Affairs Office

Source

• Landing page: https://dor.sc.gov/advisory-opinion-search
• Original PDF: https://dor.sc.gov/sites/dor/files/policies/IL24-20.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 #24-20
SUBJECT:

Per Capita Income Figures for South Carolina and South Carolina
Counties

DATE:

December 3, 2024

SUPERSEDES:

All previous documents and any oral directives in conflict herewith.

AUTHORITY:

S.C. Code Ann. § 12-4-320
S.C. Code Ann. § 1-23-10(4)
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 2024, the
state’s per capita income was published in March and November. 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 I: State Per Capita Income
State
South Carolina

Per Capita Income
$57,332
1

Chart II: County Per Capita Income
County

Abbeville
Aiken
Allendale
Anderson
Bamberg
Barnwell
Beaufort
Berkeley
Calhoun
Charleston
Cherokee
Chester
Chesterfield
Clarendon
Colleton
Darlington
Dillon
Dorchester
Edgefield
Fairfield
Florence
Georgetown
Greenville
Greenwood
Hampton
Horry
Jasper
Kershaw
Lancaster
Laurens
Lee
Lexington
Marion
Marlboro
McCormick
Newberry
Oconee
Orangeburg

Per Capita Income
$43,106
$53,883
$46,875
$50,288
$44,564
$41,338
$80,192
$55,131
$51,945
$83,294
$41,896
$44,918
$40,396
$48,457
$46,418
$49,772
$40,339
$51,555
$50,938
$52,780
$54,943
$61,924
$60,866
$46,153
$44,723
$51,033
$48,687
$57,000
$58,926
$43,851
$44,427
$60,682
$43,174
$38,787
$49,183
$49,870
$57,361
$44,277

2

County

Pickens
Richland
Saluda
Spartanburg
Sumter
Union
Williamsburg
York

Per Capita Income
$49,294
$57,160
$45,923
$53,700
$49,704
$40,314
$40,528
$62,604

3