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.
Fit 3/3Difficulty 2/3Not refundable
Georgia
5 programs in the 2026 edition, plus 2 web additions from current Georgia Department of Revenue guidance. The 3-of-3 fit rating marks the broadest forest-products route within a specific program; lower-rated programs may still warrant review when the project facts match.
View this section in the full 2026 Sourcebook Filter/search Georgia
7 programs0 refundableEasiest: Job Tax CreditTop: Jobs, Workforce, Investment
Programs
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.
Fit 2/3Difficulty 2/3Not refundable
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.
Fit 3/3Difficulty 2/3Not refundable
Optional Investment Tax Credit
10% with at least $5 million invested
Large manufacturing investments can elect a high-value alternative credit.
Fit 1/3Difficulty 3/3Not refundable
Research Tax Credit
10% of excess qualified research expenses over the Georgia
Georgia manufacturers can claim a credit for increased qualified research.
Fit 2/3Difficulty 2/3Not refundable
Retraining Tax Credit
50% of eligible retraining costs up to statutory
Existing manufacturers retraining employees for new equipment, technology or processes can qualify.
Fit 3/3Difficulty 2/3Not refundable
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.
Fit 2/3Difficulty 2/3Not refundable