State · LIHTC 2026
LIHTC in South Carolina: 2026 allocations, QAP and data
South Carolina State Housing Finance and Development Authority (SC Housing) allocates South Carolina's housing tax credits. The population-based part of South Carolina's 2026 9% credit ceiling, before carryforwards and returned credits, is $19,028,056. That is $3.416 times 5,570,274 residents. Its 2026 private activity bond cap, which 4% deals compete for, is $751,986,990 ($135 per person).
Agency and qualified allocation plan
| Allocating agency | South Carolina State Housing Finance and Development Authority (SC Housing) |
|---|---|
| Tax credit program page | SC Housing LIHTC page |
| Current QAP | 2026 Qualified Allocation Plan (2026) |
| QAP status | 2026 QAP with amendments (Jan-Mar 2026): schousing.sc.gov link . 2027 QAP drafts posted, latest dated 2026-10-23: schousing.sc.gov link |
Agency and QAP links checked 2026-10-30.
2026 credit ceiling and bond cap
| Item | 2026 | Per resident |
|---|---|---|
| Population (IRS Notice 2026-22) | 5,570,274 | 23rd of 52 |
| 9% ceiling, population amount | $19,028,056 | $3.42 |
| Formula | greater of $3.416 × pop or $3,953,600 | per-capita applies |
| Private activity bond cap | $751,986,990 | $135.00 |
| Formula | greater of $135 × pop or $397,625,000 | per-capita applies |
Sources: IRS Rev. Proc. 2025-32 secs. 4.08 and 4.19 (the 9% amounts already include the 12% increase from Pub. L. 119-21 sec. 70422); IRS Notice 2026-22 (2026-15 I.R.B.). Computed by us and rounded to the dollar; agencies may round differently.
Only the population amount is shown. The full 2026 ceiling adds credits unused from 2025, credits returned by projects and any share of the national pool, which the agency reports in its allocation materials. See every state side by side on the 2026 ceilings and bond caps table.
Basis boost areas: 2027 QCTs and DDAs
HUD's 2027 lists, which apply from January 1, 2027, put 226 South Carolina census tracts in qualified census tracts, spread across 42 counties. 1 nonmetropolitan county is a difficult development area. In metro areas, 30 ZIP code areas (ZCTAs) are Small Area DDAs. A building in either can take 130% of eligible basis. Check an address with the QCT and DDA lookup.
| County | 2027 QCT tracts |
|---|---|
| Greenville County | 26 |
| Richland County | 24 |
| Charleston County | 20 |
| Spartanburg County | 15 |
| Anderson County | 11 |
Nonmetro DDA counties: Georgetown County.
Metro areas with Small Area DDAs: Beaufort County, SC HUD Metro FMR Area; Charleston-North Charleston, SC MSA; Chester County, SC HUD Metro FMR Area; Columbia, SC HUD Metro FMR Area; Jasper County, SC HUD Metro FMR Area; Myrtle Beach-North Myrtle Beach-Conway, SC HUD Metro FMR Area; Sumter, SC MSA.
Every South Carolina qualified census tract, with its population, poverty rate and median income, is on the South Carolina QCT list by county.
Source: HUD 2027 QCT and DDA designations, FR Doc. 2026-20390 (91 FR 63573, Oct. 6, 2026).
Tax credit properties in South Carolina
HUD's database lists 654 South Carolina properties financed with housing tax credits that the allocating agency still monitors, with 37,802 income-restricted units. The largest city totals are below; see all cities on the South Carolina apartments page.
| City | Properties | Restricted units |
|---|---|---|
| Columbia | 41 | 4,299 |
| Greenville | 44 | 4,198 |
| Spartanburg | 17 | 1,914 |
| Charleston | 20 | 1,540 |
| Summerville | 13 | 1,066 |
| Myrtle Beach | 17 | 995 |
| North Charleston | 12 | 971 |
| Anderson | 15 | 964 |
| Beaufort | 14 | 899 |
| Sumter | 16 | 793 |
| County | Properties | Restricted units |
|---|---|---|
| Greenville County | 64 | 5,473 |
| Richland County | 54 | 4,241 |
| Charleston County | 41 | 3,207 |
| Spartanburg County | 34 | 2,717 |
| Horry County | 28 | 1,457 |
| Anderson County | 26 | 1,381 |
| Berkeley County | 20 | 1,362 |
| Beaufort County | 22 | 1,302 |
| York County | 21 | 1,085 |
| Dorchester County | 14 | 1,083 |
For buyers and lenders: the South Carolina Year 15 and Year 30 list shows which of these properties reach the end of the compliance period or the 30-year extended use minimum from 2022 to 2034, by county.
Source: HUD's national LIHTC database (LIHTCPUB, revised May 28, 2026; projects placed in service through 2024). City pages cover cities with at least five properties; county links go to that county's 2026 income and rent limits.
Financing a LIHTC deal in South Carolina
A 9% deal in South Carolina competes for SC Housing's 2026 ceiling of $19,028,056 (population amount) under the 2026 Qualified Allocation Plan. A 4% deal needs an award from the state's $751,986,990 private activity bond cap: tax-exempt bonds must finance 50% of the aggregate basis of the building and land, or at least 25% if one or more of those bonds, from an issue dated after December 31, 2025, together finance at least 5% of that basis (the 25% bond test, for buildings placed in service in taxable years beginning after December 31, 2025). Sites in South Carolina's 226 qualified census tracts for 2027 can take the 130% basis boost.
On HUD's records for the 450 South Carolina properties on this site's city pages, 16% of those reporting the field were financed with tax-exempt bonds and 81% took 9% (70% present value) credits; 123 received allocations in 2015 or later.
Sources: IRS Rev. Proc. 2025-32; HUD 2027 QCT list; HUD's national LIHTC database (LIHTCPUB, revised May 28, 2026; projects placed in service through 2024), bond and credit-type fields. What to read in a QAP: state LIHTC programs. Sizing a South Carolina deal: get a financing quote.
State housing tax credit
Yes. SC Housing Tax Credit, SC Code 12-6-3795 (2020). Supplements federal LIHTC; $20M per year cap, at most 40% to 9% deals; projects placed in service 2020-2030. (primary source)
More South Carolina data
- South Carolina 2026 income and rent limitsby county
- South Carolina tax credit apartmentsby city
- South Carolina QCTs and DDAs2027 lists by county
- Year 15 and Year 30 propertiesby county
- QCT and DDA lookupby address
- Monthly credit ratesIRS
- LIHTC in Rhode Islandprevious
- LIHTC in South Dakotanext
- All statescompare
Questions people ask
How much 9% LIHTC does South Carolina get in 2026?
The population part of South Carolina's 2026 housing credit ceiling is $19,028,056: the greater of $3.416 per resident or $3,953,600, applied to the 5,570,274 population in IRS Notice 2026-22. The agency's actual 2026 authority also adds unused and returned credits and any national pool share, so its own published figure can be higher.
Who allocates housing tax credits in South Carolina?
South Carolina State Housing Finance and Development Authority (SC Housing). It awards 9% credits under its qualified allocation plan (2026 Qualified Allocation Plan, 2026) and sets the rules 4% bond deals must meet to receive credits.
Does South Carolina have a state low-income housing tax credit?
Yes. SC Housing Tax Credit, SC Code 12-6-3795 (2020). Supplements federal LIHTC; $20M per year cap, at most 40% to 9% deals; projects placed in service 2020-2030.
Financing a South Carolina tax credit deal?
Construction, bond, bridge-to-equity and permanent debt for South Carolina 4% and 9% deals.