Job Tax Credit

May be used to reduce state payroll withholding liability in Tier 1 counties and special zones

 

Incentive: Tax credit of $750 to $4,000 per job, per year for the first five years of each qualifying job that is created during a five-year window after the project qualifies

The exact value of each Job Tax Credit depends on where the jobs are created Download the map and credit table ▶

Requirements:

  • Jobs must be net new jobs to Georgia
  • Project must create the required minimum number of qualifying jobs for the Tier or special zone where it is located (see map and credit table)
  • Jobs must be full-time
  • Jobs must pay more than the average wage of the county with the lowest average wage in the state ($480 per week as of June 2017)
  • New employees must be offered health insurance benefits consistent with what is offered to existing employees
  • Company must engage in a qualifying industry:
    • Manufacturing
    • Warehousing and Distribution
    • Processing
    • Telecommunications
    • Tourism
    • R&D Facilities
    • Biomedical Manufacturing

Using the Credits:

Download the map and credit table ▶

 

Contact GDEcD

To get help expanding or relocating a business in Georgia, contact the Georgia Department of Economic Development or call 404.962.4000.

To get help with specific tax questions for a business in Georgia, contact the Georgia Department of Revenue.

More About Georgia Benefits

Georgia’s industry-specific Project Managers are available to help you with a wide range of business needs:

  • Site and building services
  • Location data
  • Community contacts and facilitation
  • Cost environment analysis
  • Coordination with state agencies

Business Incentives Brochure

business incentives brochure
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