What 2024 state and county per-capita-income figures did South Carolina publish for tax-incentive compensation tests?
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This page answers the general question as of 2026. Ezel answers yours, under current South Carolina tax law, with citations.
Plain-English summary
SC Information Letter 26-8 publishes the 2024 per-capita-income figures used to test compensation requirements under various South Carolina tax incentives. The data covers the state and all 46 counties and can affect whether a business qualifies for an incentive or how much incentive it receives.
The Department said these 2024 figures were the most recent available when issued. They were delayed until February 5, 2026 rather than arriving on the usual November publication schedule.
The letter listed a statewide figure of $60,776. That statewide number was later replaced by $63,179 in SC Information Letter 26-12, issued April 14, 2026. The county values below are the 2024 figures published in IL 26-8.
| County | Per-capita income | County | Per-capita income |
|---|---|---|---|
| Abbeville | $45,157 | Aiken | $56,728 |
| Allendale | $48,320 | Anderson | $53,021 |
| Bamberg | $48,120 | Barnwell | $44,155 |
| Beaufort | $85,327 | Berkeley | $58,397 |
| Calhoun | $56,579 | Charleston | $90,550 |
| Cherokee | $43,456 | Chester | $48,449 |
| Chesterfield | $41,717 | Clarendon | $51,633 |
| Colleton | $49,111 | Darlington | $52,320 |
| Dillon | $43,733 | Dorchester | $54,669 |
| Edgefield | $50,250 | Fairfield | $57,356 |
| Florence | $58,159 | Georgetown | $67,003 |
| Greenville | $64,100 | Greenwood | $49,107 |
| Hampton | $47,632 | Horry | $53,905 |
| Jasper | $50,184 | Kershaw | $60,737 |
| Lancaster | $61,082 | Laurens | $46,035 |
| Lee | $46,925 | Lexington | $64,070 |
| Marion | $47,091 | Marlboro | $41,332 |
| McCormick | $53,670 | Newberry | $53,782 |
| Oconee | $61,307 | Orangeburg | $47,455 |
| Pickens | $52,091 | Richland | $60,580 |
| Saluda | $49,268 | Spartanburg | $55,886 |
| Sumter | $52,221 | Union | $43,154 |
| Williamsburg | $43,661 | York | $66,502 |
What this means for you
Employers evaluating job-based incentives
Check whether the statute uses state or county per-capita income, then apply the required multiplier to the figure that was current on the relevant measurement date. A job located in one county can face a very different pay threshold from a job in another.
Multi-county projects
Do not substitute a statewide average for a county-based test. Keep the Department publication and the county value supporting each location's calculation.
Tax professionals
Treat the table as 2024 data, not a permanent schedule. The statewide amount was updated only two months later, demonstrating why the controlling publication date matters.
Common questions
Q: Which county had the highest figure in the letter?
A: Charleston County, at $90,550.
Q: Which county had the lowest figure?
A: Marlboro County, at $41,332.
Q: What statewide figure did IL 26-8 publish?
A: $60,776, but IL 26-12 later published a newer statewide amount of $63,179.
Q: Why do these figures matter?
A: Several income, sales and use, and property-tax incentives compare compensation with state or county per-capita income to determine qualification or benefit amount.
Citations and references
- S.C. Code Ann. § 12-4-320 (Department's authority to issue advisory opinions)
- SC Revenue Procedure #09-3
- SC Information Letter #26-12 (later statewide per-capita-income update)
Source
- Landing page: https://dor.sc.gov/advisory-opinion-search
- Original PDF: https://dor.sc.gov/sites/dor/files/policies/IL26-8.pdf
- Later statewide update: 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 #26-8
SUBJECT:
Per Capita Income Figures for South Carolina and South Carolina
Counties
DATE:
February 12, 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.
The state county per capita income figures are generally published in November. As
discussed in SC Information Letter #25-23, the 2024 figures were not available for
publication until February 5, 2026. Below are the figures for 2024, which are the most
recent available.
Chart I: State Per Capita Income
State
South Carolina
Per Capita Income
$60,776
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
$45,157
$56,728
$48,320
$53,021
$48,120
$44,155
$85,327
$58,397
$56,579
$90,550
$43,456
$48,449
$41,717
$51,633
$49,111
$52,320
$43,733
$54,669
$50,250
$57,356
$58,159
$67,003
$64,100
$49,107
$47,632
$53,905
$50,184
$60,737
$61,082
$46,035
$46,925
$64,070
$47,091
$41,332
$53,670
$53,782
$61,307
$47,455
2
County
Pickens
Richland
Saluda
Spartanburg
Sumter
Union
Williamsburg
York
Per Capita Income
$52,091
$60,580
$49,268
$55,886
$52,221
$43,154
$43,661
$66,502
3
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