Collections from taxpayers included on the South Carolina Department of Revenue’s Top Delinquent Taxpayers lists crossed the $50 million mark in 2025, the agency announced Wednesday.
The SCDOR launched the Top Delinquent Taxpayers lists in 2020. As of Dec. 31, 2025, the state’s top tax debtors have paid the state $54,484,057 in past-due taxes after being included on the lists.
The full Top Delinquent Taxpayers lists can be found at dor.sc.gov/delinquent-taxpayers.
“When we launched Top Delinquent Taxpayers in 2020, our aim was to hold noncompliant taxpayers accountable,” said SCDOR Director Hartley Powell.“ Collecting more than $54 million from these taxpayers is an important milestone in holding delinquent taxpayers responsible for their tax debts to the state of South Carolina.”
The SCDOR’s Top Delinquent Taxpayers lists include the state’s top individual and business tax debtors. All listed debts are in tax lien status, making them public. The SCDOR says it publishes the lists to provide transparency, fairness, and accountability.
Taxpayers are excluded from the lists if they…
have filed for bankruptcy protection
have a payment plan agreement with the SCDOR
are in the GEAR or Setoff Debt programs.
In 2025, those on the Top Delinquent Taxpayers lists paid approximately $5.8 million to the state.
$5.3 million in lien payments
$555,000 in payment plan payments
$4.7 million in payments from businesses
$1.1 million in payments from individuals.
The Top Delinquent Taxpayers lists were last updated April 15, 2026. Debt amounts are accurate as of March 10, 2026.
Total debt:
On the Individuals list: $76.3M
On the Businesses list: $64.2M
Largest debt:
Individual: $3.2M
Business: $16.1M
Number of taxpayers owing more than $1M:
Individuals: 14
Businesses: 7
Top 5 counties with the most individual tax debt:
Charleston – $10.7 million
Horry – $8.5 million
Greenville – $5.9 million
Berkeley – $4.9 million
Lexington – $4.1 million
Individual tax debt by region:
Lowcountry – $19.86 million
Midlands – $12.65 million
Pee Dee – $12.63 million
Upstate – $11.79 million.
According to SCDOR officials, because the Top Delinquent Taxpayers lists are updated quarterly, the current amount of tax, penalty, and interest due may differ from the listed amount because of partial payments or the accrual of additional penalty and interest.
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