South Carolina Department of Revenue logo
Program

South Carolina Job Tax Credit

Offers a tax credit for South Carolina employers that create qualifying new full-time jobs.

South Carolina Department of RevenueSouth CarolinaTax credit

The Job Tax Credit (SC Code §12-6-3360) provides a per-job-per-year income tax credit to businesses that create net new full-time jobs in South Carolina. The credit amount depends on the county's economic development tier — from $1,500/job/year in Tier I (most developed) to $25,000/job/year in Tier IV (least developed counties). County tier rankings are updated annually each December by SC DOR bas…

AIBiotechEnergy TechHardwareAdvanced ManufacturingAdvanced MaterialsRoboticsSemiconductors

Each grant below is a distinct funding opportunity with its own eligibility, scope, and deliverables.

Last verified: 31 May 2026Source: dor.sc.gov