South Carolina Historic Rehabilitation Tax Credit

SC Department of Archives and History

Available Historic Preservation

About This Program

State income tax credit equal to 25% of qualified rehabilitation expenses for certified historic homes. Home must be listed on National Register or contributing to a National Register historic district. Encourages preservation of Columbia's historic housing stock.

25% state tax credit on qualified rehab expenses, typical project $40,000 yields $10,000 credit

Key Details

  • 25% state income tax credit on qualified expenses
  • For certified historic homes (National Register)
  • No income requirement
  • Minimum $15,000 in qualified expenses
  • Can combine with 20% federal historic tax credit

How to Apply

Deadline: Applications accepted year-round

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