Georgia · Investment · GA-INV-001
Manufacturer's Investment Tax Credit
Publication revised September 24, 2026. Sourcebook page 83.
Credit amount / calculation
Credit percentage and thresholds vary by county tier and investment.
Business fit and eligible activity
Existing manufacturers making qualifying facility/equipment investments can earn a capital credit. Qualified investment or approved project activity; confirm eligible property, location and taxpayer type.
Eligibility and practical use
For a mill owner, the practical question is what property the statute treats as qualified investment. Production machinery is usually the first place to look; buildings, electrical work, software, mobile equipment, and used machinery require closer reading. Logging equipment deserves a separate eligibility check because mobile harvesting property may be treated differently from machinery used at a manufacturing site.
Illustrative business benefit
A sawmill is replacing a headrig and adding scanning, material handling, and electrical controls in a project of roughly $2 million. The credit calculation would be based only on the costs the program recognizes as qualified investment. Before issuing purchase orders, the mill should obtain a written view on whether installation, electrical work, used equipment, and software are included.
Timing / first action
Tax-year claim: document the eligible expense, hire or placed-in-service date and meet any separate certification deadline. Get a written answer on which property is qualified - especially buildings, installation, software, used equipment, vehicles, and mobile machinery.
Official sources
- Georgia Department of Revenue — Manufacturer’s Investment Tax Credit (dor.georgia.gov)
Related programs
Job Tax Credit
Per-job amount varies by county tier and designation
Manufacturers can earn tiered per-job credits, with lower thresholds in distressed counties.
Quality Jobs Credit
Credit amount varies by wage level for taxpayers creating
Larger forest-products employers creating substantial new Georgia jobs at or above the county wage threshold should screen this alongside the regular Job Tax Credit.
Optional Investment Tax Credit
10% with at least $5 million invested
Large manufacturing investments can elect a high-value alternative credit.
Research Tax Credit
10% of excess qualified research expenses over the Georgia
Georgia manufacturers can claim a credit for increased qualified research.
Retraining Tax Credit
50% of eligible retraining costs up to statutory
Existing manufacturers retraining employees for new equipment, technology or processes can qualify.
Georgia Employer Childcare Expense Credit
$1,000 per child in the first year
Forest-products employers making eligible child-care payments for employees can screen this as a workforce-support credit beginning with 2026 tax years.