Western SC’s counties are well-known for business friendly operations that attract companies looking to expand. With low and stable tax rates and a strong economy, it’s no wonder why more businesses are looking to move here. 

Supporting and Empowering Business

Aiken, Edgefield, Saluda, and McCormick Counties build upon South Carolina’s business-friendly reputation by offering companies politically stable counties and communities that have low local tax rates and a remarkably stable tax base.

South Carolina’s state government has developed a variety of incentives and other programs to assist companies that want to invest in our strong economy. If you’d like specific examples of the state and local support your company can expect, please contact us.

With a 5% Corporate Income Tax, South Carolina has one of the lowest rates in the Southeast. Many companies qualify for a Job Tax Credit, which eliminates up to 50% of a company’s corporate income tax liability for a specified number of years.

Additionally, South Carolina offers the following statutory incentives:

  • No State Property Tax
  • No Local Income Tax
  • No Inventory tax (Raw material, work in progress, finished goods)
  • No Sales Tax on Utilities, Manufacturing Machinery, or Manufacturer’s Raw Materials
  • No Wholesale Tax
  • No Unitary Tax on Worldwide Profits

Sales Tax Exemptions

South Carolina imposes a state sales and use tax of 6%. Edgefield County imposes an additional 1%, and Aiken, McCormick and Saluda Counties all impose an additional 2%. Proceeds go towards infrastructure improvements and capital projects. A variety of sales tax exemptions are offered by the state and can be found on SC Dept. of Revenue webpage.

Visit Website

Additional South Carolina Exemptions

Additional tax exemptions are offered for companies under certain criteria for construction, technology intensive, and data center materials.

Contact us to learn more

Local Property
Taxes & Incentives

Exemptions on all inventories, intangible property, and pollution control equipment. Companies investing more than $2.5 million qualify for a lower assessment ratio, that can be negotiated with the county for a Fee in Lieu of Taxes (FILOT), which may lower the assessment ratio from 10.5% to as low as 6%. Tax credits are also available for abandoned sites under the Abandoned Buildings Revitalization Act.

Available Sites & Buildings

If you’re thinking about bringing your business to South Carolina’s Western region, we’re ready to accommodate you with a broad variety of existing facilities and ready-to-build sites.


When you’re competing in the global marketplace, connectivity and fast access are critical. Western SC’s location iwill put your business at the heart of a very fluid transportation grid, no matter which modes are important for you.