Georgia Job Tax Credit
A flagship Georgia tax credit that gives qualifying businesses $1,250 to $4,000 per new job created, for each of 5 years. The exact amount depends on which county tier the business is located in, with rural and economically distressed counties earning the largest credits.
About this program
Stackable with other GA credits (R&D, retraining). In Tier 1 counties or special zones, credit can offset payroll withholding once income tax liability is exhausted. Carry-forward period is now 5 years (reduced from 10) per recent legislation. Check the current county tier list each year as tiers are reassigned annually.
Eligibility
For-profit businesses operating in Georgia in qualifying industries: manufacturing, warehousing/distribution/logistics, software development, fintech, data centers, contact centers, telecommunications, R&D facilities, processing, tourism, and headquarters of these industries. Retail businesses are excluded. Must create a minimum number of net new full-time jobs (varies by county tier, typically 2-25) paying above the lowest county average wage with health benefits, and maintain those jobs for 5 years.