Georgia Job Tax Credit
Georgia Department of Economic Development (GDEcD) / Georgia Department of Revenue
$1,250–$4,000 per new job/yr
Georgia's flagship per-job tax credit
Georgia's largest and most widely available economic development tax incentive — a per-job annual income tax credit for businesses that create a minimum number of net new full-time jobs in Georgia. Credit amount per job ($1,250–$4,000/year) and the minimum job threshold (2–10 new jobs) both vary by county tier, with the most rural and economically distressed counties offering the best terms. Credits run 5 years per qualifying job cohort and are transferable.
- Funding type
- Tax Credit
- Level
- State
- Amount
- Annual credit of $1,250 to $4,000 per net new full-time job, per year for 5 years. Amount per job depends on county tier: Tier 1 (most distressed) = $3,500/job/yr; Tier 2 = $2,500/job/yr; Tier 3 = $1,250/job/yr; Tier 4 (metro Atlanta and most prosperous) = $750/job/yr. Additional $500/job/yr enhancement available in designated Opportunity Zones, Military Zones, or for companies in specific industry sectors. A company adding 50 jobs in a Tier 1 county earns $175,000/year in credits for 5 years — $875,000 total.
- Realistic amount
- A midsize manufacturer adding 50 jobs in a Tier 1 rural Georgia county earns $875,000 in total credits over 5 years. The…
- Deadline
- Rolling — no application cycle. Credit is claimed annually on the Georgia income tax return after jobs are created and verified.
- Status
- active
- States
- GA
- Payment model
- tax offset
Who qualifies
- Business must create the minimum number of net new full-time jobs (35+ hours/week, 12 months/year) required for their county tier: Tier 1 = 2 new jobs; Tier 2 = 10 new jobs; Tier 3 = 15 new jobs; Tier 4 = 25 new jobs
- New jobs must pay wages equal to or exceeding the average wage for the county where jobs are located
- Jobs must be maintained for at least one full year to qualify
- Eligible business types include C-corps, S-corps, partnerships, LLCs, and sole proprietors with Georgia income tax liability
- Business must be in an eligible industry (most industries qualify; exceptions include retail trade in Tier 3/4 counties, and certain personal service businesses)
- Credit is transferable — companies without sufficient Georgia income tax liability can sell or transfer unused credits (requires DOR approval)
- Unused credits may be carried forward for 5 years (for credits generated in tax years beginning January 1, 2025 or later; pre-2025 credits retain the prior 10-year carryforward under grandfathering rules)
What it covers
Eligible expenses
- Credit offsets Georgia income tax — no restriction on underlying business expenses
- Net new full-time jobs created in Georgia (wages and hours tracked for credit calculation)
- Each qualifying job generates the per-tier annual credit for up to 5 years
Ineligible expenses
- Part-time jobs (fewer than 35 hours/week) do not count as qualifying positions
- Jobs transferred from existing Georgia locations do not count as net new
- Seasonal and temporary employment does not qualify
- Credit cannot offset federal income taxes
- In Tier 3 and Tier 4 counties, retail trade businesses generally do not qualify
- Credit is non-refundable but carries forward 5 years (for credits generated in tax years beginning Jan 1, 2025+; pre-2025 credits retain 10-year carryforward) — no cash payment if credit exceeds liability (unless transferred)
How to apply
-
1
Determine your county tier and minimum job threshold
Look up the tier designation for the Georgia county where new jobs will be created. Georgia DOR publishes annual county tier rankings at dor.georgia.gov. Confirm your industry is eligible and calculate the minimum job threshold for your tier.
~2 hrs
-
2
Create qualifying jobs and maintain for 12 months
Hire net new full-time Georgia employees (35+ hours/week, not replacing existing positions). Maintain the jobs for at least 12 consecutive months to qualify for the credit in that tax year.
~0 hrs
-
3
Compile payroll and employment records
Document the number of qualifying new employees, their hire dates, work location (county), wages paid, and hours worked. Georgia Form IT-CA requires employee-level data. Payroll registers and W-2 records serve as documentation.
~6 hrs
-
4
File Georgia income tax return with Form IT-CA
Complete Georgia Form IT-CA (Job Tax Credit) and attach to your Georgia income tax return (Form 600 for corporations or Form 700 for pass-throughs). DOR reviews and issues credit certificate if approved. Credit offsets Georgia income tax; excess carries forward 5 years (for credits generated in tax years beginning Jan 1, 2025+; pre-2025 credits retain the prior 10-year carryforward).
~8 hrs
-
5
Annual renewal — maintain and report jobs for 5 years
Each subsequent year for 5 years, report maintained jobs on Form IT-CA to continue earning the annual credit for the same cohort. Jobs lost reduce the credit in subsequent years on a pro-rata basis.
~5 hrs
This is one of the most accessible state job credits in the South — no pre-approval, no competitive application. The county tier is the whole equation: if you have flexibility in where you locate Georgia operations, Tier 1 or 2 counties near I-75/I-85 corridors offer $3,500–$2,500/job vs. $750 in metro Atlanta. Credits are transferable — if you don't owe enough GA tax to absorb them, you can sell unused credits to a GA-tax-liable buyer at a small discount.
Deadline & timing
No pre-approval required. Company creates the qualifying jobs, files an annual return with the Georgia Department of Revenue, and claims the credit on Form IT-CA. DOR verifies job counts. Credit is retroactive to the year qualifying jobs were created. Annual reporting is required for each of the 5 credit years per cohort.
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Last reviewed 2026. GrantCompass is an independent funding-discovery tool and is not affiliated with any government agency. Always confirm details on the official program page.