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SCDOR Collects $54.4M From Top Delinquent Taxpayers in 2025

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Summary

The South Carolina Department of Revenue announced that collections from taxpayers on the Top Delinquent Taxpayers lists exceeded $50 million in 2025, reaching $54,484,057 as of December 31, 2025. The program, launched in 2020, publishes lists of the state's top individual and business tax debtors in tax lien status to promote transparency, fairness, and accountability. In 2025 alone, those on the lists paid approximately $5.8 million to the state, including $5.3 million in lien payments, $555,000 in payment plan payments, $4.7 million from businesses, and $1.1 million from individuals.

“"When we launched Top Delinquent Taxpayers in 2020, our aim was to hold noncompliant taxpayers accountable," said SCDOR Director Hartley Powell.”

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What changed

This announcement reports the South Carolina Department of Revenue's collection achievements under its Top Delinquent Taxpayers program. The program publishes public lists of top individual and business tax debtors with debts in tax lien status. Taxpayers may be excluded if they have filed for bankruptcy, have a payment plan agreement, or are enrolled in the GEAR or Setoff Debt programs.

The announcement is informational and does not create new compliance obligations for taxpayers. However, it signals the ongoing effectiveness of the public shaming mechanism as a collection tool. Businesses and individuals with outstanding tax debts in South Carolina should be aware that inclusion on these lists is public and that debts in tax lien status are searchable. The most recent lists show $76.3M in individual debt and $64.2M in business debt, with 14 individuals and 7 businesses owing more than $1M each.

Archived snapshot

Apr 23, 2026

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SCDOR collects more than $50 million from Top Delinquent Taxpayers lists

Wednesday, Apr 22, 2026

Collections from taxpayers included on the SCDOR’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 December 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.”

About the Top Delinquent Taxpayers lists

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 publishes the lists to provide transparency, fairness, and accountability.

Taxpayers are excluded from the lists if they…

2025 payments by the numbers

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

Latest update by the numbers

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:
  1. Charleston – $10.7 million
  2. Horry – $8.5 million
  3. Greenville – $5.9 million
  4. Berkeley – $4.9 million
  5. Lexington – $4.1 million
Individual tax debt by region:
  1. Lowcountry – $19.86 million
  2. Midlands – $12.65 million
  3. Pee Dee – $12.63 million
  4. Upstate –  $11.79 million

More information

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. Before names are published, the SCDOR takes significant steps to collect these debts and help these taxpayers comply.

Learn more about the SCDOR's Top Delinquent Taxpayers lists at dor.sc.gov/delinquent-taxpayers.

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news@dor.sc.gov

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Last updated

Classification

Agency
SCDOR
Published
April 22nd, 2026
Instrument
Notice
Branch
Executive
Legal weight
Non-binding
Stage
Final
Change scope
Minor

Who this affects

Applies to
Employers Consumers
Industry sector
9211 Government & Public Administration
Activity scope
Tax debt collection Public taxpayer lists Tax lien enforcement
Geographic scope
US-SC US-SC

Taxonomy

Primary area
Taxation
Operational domain
Finance
Topics
Financial Services Banking

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