Georgia · Jobs · GA-QJ-001
Quality Jobs Credit
September 28, 2026 web addition.
Credit amount / calculation
Credit amount varies by wage level for taxpayers creating at least 50 new quality jobs; excess credit may be usable against Georgia withholding.
Business fit and eligible activity
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.
Eligibility and practical use
This is a high-growth hiring credit rather than an equipment credit. It is most likely to matter for a mill, engineered-wood plant, or other expansion adding a large block of qualifying jobs; small logging contractors and modest staffing increases generally will not clear the threshold.
Illustrative business benefit
Use-of-credit illustration, not an estimated award: if the completed Georgia calculation establishes a $75,000 credit and the taxpayer has sufficient Georgia liability or approved withholding offset capacity, the usable benefit depends on the annual limits and filing requirements. The job count, wage level, location, and withholding approval drive the actual value.
Timing / first action
Before assigning value, test the hiring plan against the new-quality-job count, wage, work-week, Georgia location, and filing requirements; file the required Georgia forms on time.
Official sources
- Georgia Department of Revenue — Quality Jobs 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.
Manufacturer's Investment Tax Credit
Credit percentage and thresholds vary by county tier and
Existing manufacturers making qualifying facility/equipment investments can earn a capital 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.