Georgia Jobs Tax Credit
Basic Incentive Information
Tax Liability Offset
Tier 1 & 2: Credit can offset up to 100% of state income tax liability
Tier 3 & 4: Credit capped at 50% of state income tax liability
See Your Potential Credit
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Eligible Industries & Business Types
The Georgia Jobs Tax Credit supports businesses across diverse sectors that create quality jobs. Your business must operate in one of these qualifying industries to claim the credit.
Manufacturing
Production of goods including automotive parts, aerospace components, food products, textiles, paper products, chemicals, plastics, and industrial equipment. Also covers alternative energy products for solar, wind, battery, bioenergy, biofuel, and electric vehicle enterprises.
Warehousing & Distribution
Facilities for storing, managing, and distributing goods including fulfillment centers, cold storage facilities, third-party logistics (3PL) operations, regional distribution hubs, cross-docking facilities, and e-commerce fulfillment operations.
Processing
Transformation of raw materials or intermediate goods including food processing, mineral processing, recycling operations, chemical processing, timber and lumber processing, and agricultural product processing.
Telecommunications
Communication services and infrastructure including internet service providers, fiber optic networks, wireless communication services, data centers, network operations centers, and telecommunications equipment providers.
Broadcasting
Media production and distribution including television stations, radio broadcasting, streaming media services, podcast production studios, content creation facilities, and digital media platforms.
Tourism
Hospitality and visitor-oriented businesses including hotels, resorts, attractions, entertainment venues, convention centers, tour operators, and destination management services.
Research & Development
Innovation-focused operations including pharmaceutical research, biotechnology labs, engineering R&D, technology development centers, materials science research, and applied research facilities across all scientific disciplines.
Biomedical Manufacturing
Production of medical devices, pharmaceutical products, diagnostic equipment, surgical instruments, prosthetics, medical supplies, laboratory equipment, and biotechnology products.
Healthcare Services
Services for the elderly and persons with disabilities including assisted living facilities, skilled nursing facilities, home healthcare agencies, rehabilitation centers, adult day care centers, and disability support services.
Data Centers & Cloud Services
Large-scale computing infrastructure including enterprise data centers, colocation facilities, cloud computing platforms, server farms, disaster recovery facilities, and edge computing locations supporting digital infrastructure and services.
⚠️ Important Exclusion
Retail businesses do NOT qualify for this tax credit. Retail operations focused on direct-to-consumer sales of finished goods are explicitly excluded from eligibility, including traditional storefronts, online retail, and retail chains.
Check if Your Business Qualifies
Not sure if your business is eligible? Our team can review your situation and determine if you qualify for the Georgia Jobs Tax Credit.
Check Eligibility NowCredit Amounts by County Tier
All 159 Georgia counties are ranked annually and placed into one of four tiers based on economic factors including unemployment rate, per capita income, and poverty levels.
| County Tier | Annual Credit Per Job | Credit Duration |
|---|---|---|
| Tier 1 | $3,500 | 5 years |
| Tier 2 | $2,500 | 5 years |
| Tier 3 | $1,250 | 5 years |
| Tier 4 | $750 | 5 years |
Job Quality Requirements
All new full-time employee jobs must meet the following standards:
- Minimum 35 hours per week of work required
- Wages at or above the average wage of the lowest average wage county in Georgia as reported in the Georgia Employment and Wages Averages Report
- Health insurance coverage must be made available to employees (employer is not required to contribute toward coverage)
- Jobs must be maintained each year to continue claiming the credit
Do Your Employees Qualify?
Unsure if your current or planned positions meet the job quality requirements? We'll help you verify eligibility and maximize your credit.
Verify Employee EligibilitySpecial Designation Areas
Certain geographic areas qualify for enhanced benefits and reduced job creation thresholds.
Opportunity Zones
Military Zones
Bottom 40 Counties
Less Developed Census Tracts
How to Apply
- Create Qualifying Jobs: Ensure your business creates the minimum number of new full-time jobs required for your county tier designation.
- Obtain DOL Certification: Acquire certification from the Georgia Department of Labor that the new full-time employees are unemployed or underemployed.
- File Georgia Income Tax Return: Submit your Georgia income tax return with the attached schedule (Form IT-CA01) detailing:
- Number of new jobs created
- Location of the new jobs
- Date the new jobs were created
- Average annual wage of the new jobs
- Claim Credits: Credits must be claimed within one year of the earlier of the date the original tax return was filed or the date such return was due (including any extensions).
Required Form
Georgia Form IT-CA01: Georgia Job Tax Credit schedule must be attached to your income tax return.
Work with Incentify to Get the Georgia Jobs Tax Credit
Whether you're an accountant helping clients or a business owner looking to maximize your tax benefits, our team of experts will guide you through every step of the application process.