Job Tax Credit
Per-job amount varies by county tier and designation.
Per-job amount varies by county tier and designation.
Fit 3/3Difficulty 2/3Not refundable
Georgia
5 programs in the 2026 edition.
View this section in the full 2026 Sourcebook Filter/search Georgia
5 programs0 refundableEasiest: Job Tax CreditTop: Equipment, Investment, Jobs
Programs
Manufacturer's Investment Tax Credit
Credit percentage and thresholds vary by county tier and investment.
Credit percentage and thresholds vary by county tier and investment.
Fit 3/3Difficulty 2/3Not refundable
Optional Investment Tax Credit
Tier 1: 10% with at least $5 million invested; Tier 2: 8% with $10 million; Tiers 3-4: 6%...
Tier 1: 10% with at least $5 million invested; Tier 2: 8% with $10 million; Tiers 3-4: 6% with $20 million.
Fit 1/3Difficulty 3/3Not refundable
Research Tax Credit
10% of excess qualified research expenses over the Georgia base amount, subject to use limits.
10% of excess qualified research expenses over the Georgia base amount, subject to use limits.
Fit 2/3Difficulty 2/3Not refundable
Retraining Tax Credit
50% of eligible retraining costs up to statutory per-employee limits.
50% of eligible retraining costs up to statutory per-employee limits.
Fit 3/3Difficulty 2/3Not refundable