About the Georgia Job Tax Credit
Companies that are new to Georgia, or expanding, may be eligible to claim a tax GA tax credit for each newly created job. The credit ranges from $1,250 to $4,000 per new job and can be taken for a five year period. Unused credits can be carried forward for up to 10 years.
How many jobs does my company need to create?
The credit is determined by the county in which the facility is located. For tier 1 counties, (such as Clayton County in 2022) only two jobs have to be created, and the max credit of $4,000 is available for each job.
For tier 4 counties, (such as Cobb County in 2022) 25 new jobs must be created, and each new job generates $1,250 in credit per year.
What industries qualify for the credit?
Primarily, only the following industries are eligible for the credit:
- Manufacturing
- Telecommunications
- Warehousing and Distribution
- Research & Development
- Processing (data, information, or software)
- Tourism
- Broadcasting
- Services for elderly and persons with disabilities
However, any industry is eligible if it is located in either the lower 40 counties or a military zone.
