Taxation

Tax Credits
Generally, corporate income tax credits are limited to 50 percent of the taxpayer’s state income tax liability for a taxable year, but, under some circumstances, may offset up to 100 percent of the income tax or withholding liability. In some instances, tax credits can be stacked, resulting in realized tax savings greater than 50 percent. In most instances, unused tax credits may be carried forward 10 years. Taxpayers are given a choice between job tax credits or investment tax credits. For more information on specific tax credits, please visit Georgia Business Development Incentives.

Tax Exemptions
Sales and Use tax exemptions are available for a wide range of industries. Many Georgia counties exempt up to 100 percent of manufacturer’s inventory under the local option Freeport law. In most counties, warehouse inventories are exempt from property taxes if the inventory is destined to be shipped out of state. If you have additional questions, please contact us. 

Taxation
Georgia’s 6 percent corporate income tax rate applies only to the portion of income that is earned in Georgia. Currently, Georgia is transitioning to a sales only coporate income tax rate. Georgia will be the first state in the Southeastern United States to make this change.

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