Florida · Hiring · FL-RURAL-001
Rural Job Tax Credit
Publication revised September 24, 2026. Sourcebook page 79.
Credit amount / calculation
$1,000-$1,500 per qualifying employee; maximum $500,000 per business in a calendar year.
Business fit and eligible activity
Eligible manufacturing employers in designated rural counties can use job creation to reduce state tax. Hiring, wages or qualifying training; where the program also requires investment, satisfy both tests.
Illustrative business benefit
If a certified rural manufacturing expansion qualifies for ten employees at $1,000 each, the credit is $10,000. At a certified $1,500 rate, it would be $15,000. Check the location and minimum-job rules before applying.
Timing / first action
Tax-year claim: document the eligible expense, hire or placed-in-service date and meet any separate certification deadline. Obtain eligibility approval from the Department of Commerce and confirm which state tax will receive the credit.
Official sources
- Florida Department of Revenue - Corporate Tax Incentives, Rural Job (floridarevenue.com)
- Florida Department of Revenue - Corporate Income Tax Incentives (floridarevenue.com)
- Florida Department of Revenue - Individuals with Unique Abilities, official source (floridarevenue.com)
- Florida Department of Revenue - Corporate Tax Incentives, Rural Job (georgia.gov)
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