Quality Jobs Tax Credit

The Quality Jobs Tax Credit is another job tax credit for jobs that pay higher-than-average wages. It can give Georgia companies a significant tax break and help drive growth.

The Quality Jobs Tax Credit rewards companies that create at least 50 jobs in a 12-month period – provided the jobs pay wages that are at least 10 percent higher than the county average for wages.

The following table shows the value of the Quality Job Tax Credit for each job and its percentage over the county wage average:

 Average Wage Requirement
(% Of County Average)

Tax Credit Value Per New Quality Job
(For 5 years)

 ≥110% and <120%

$2,500

 ≥120% and <150%

$3,000

 ≥150% and <175%

$4,000

 ≥175% and <200%

$4,500

 200% or greater

$5,000

Download average county wages (PDF)

More about Georgia’s Quality Jobs Tax Credit:

  • New quality jobs created within seven years of initial eligibility qualify for the credit
  • Credits may offset a company’s payroll withholding once all other corporate income tax liability has been exhausted
  • Credits may be carried forward for 10 years
  • New jobs that do not qualify for Quality Job Tax Credits may still be eligible for Georgia’s job tax credit if they meet requirements for that credit
  • A Quality Job Tax Credit must be claimed within the earlier of the following time periods: a) one year from the date the original return is filed; or, b) one year from the date the return is due (including any approved extension)
  • Georgia Department of Revenue Form IT-QJ must be filed with the income tax return for the company to claim the Quality Jobs Tax Credit. Download Form IT-QJ
  • Companies that prefer to use the Quality Jobs Tax Credit to offset withholding taxes must file Georgia Department of Revenue Form IT-WH 30 days prior to filing the income tax return.

Download Form IT-WH ▶

To learn more about the Quality Jobs Tax Credit, contact one of Georgia’s industry-specific project managers.

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 Analysts 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

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