Work Opportunity Tax Credits

Work Opportunity Tax Credits (WOTC) are federal tax credits awarded to Georgia companies that hire individuals who have consistently faced significant barriers to employment. The Georgia Department of Labor (GDOL) coordinates the WOTC program which provides employers financial incentives when hiring workers from targeted groups of job seekers by reducing an employer’s federal income tax liability. The tax credit can be from $1,200 to $9,600 per qualified employee, depending on the target group. The most frequently certified WOTC is $2,400 for each adult new hire.

Targeted groups include:

  • Veterans
  • Recipients of the Temporary Assistance for Needy Families (TANF) program
  • Recipients of Supplemental Nutrition Assistance Program benefits
  • Residents who live within Empowerment Zones or Rural Renewal Counties
  • Recipients of vocational rehabilitation from a qualifying agency
  •  Ex-felons
  • Recipients of Supplemental Security Income benefit
  • Summer youth employee

 Additional eligibility guidelines on the targeted groups

To qualify for the tax benefit, companies must first receive certification from Georgia’s Department of Labor, which administers the program in Georgia.

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

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