Return to States Map

Georgia State Tax Credits

The State of Georgia provides qualified businesses an opportunity to participate in various tax credits and incentives. The entire state of Georgia is an Enterprise Zone, allowing for a substantial hiring credit for businesses in each county. Counties are tiered and benefits are ranked accordingly, some areas even allow a company to retain Georgia withholding taxes paid to employees. Other targeted areas include a Renewal Community in Atlanta and an Empowerment Zone in Southwest Georgia, both of which providing continuous benefit for employment of individuals from the distressed areas.

Investment Credits

  • New manufacturing facilities property credit
  • Manufacturing and telecommunication facility investment credit
  • Manufacturing and telecommunication facility option investment credit

Research credits

  • Qualified research expense credit

Job Creation/Hiring Credits

  • Employer's jobs credit
  • Business expansion credit
  • New or expanded manufacturing facilities credit

Worker training/basic skills credits

  • Basic skills education credit
  • Approved employee retraining credit

Environmental Credits

  • Water conservation investment credit
  • Ground water conservation credit
  • Low-emission and zero emission vehicle credits
  • Electric vehicle charger credit
  • Diesel particulate emission reduction technology equipment credit
  • Transporting and diverting wood residuals credit
  • Clear energy property credit

Economic Development Credits

  • Small business growth credit (repealed)
  • Cigarette export credit
  • Headquarters credit

Historic Property Credits

  • Historic property rehabilitation credit

Housing credit

  • Low-income housing credit

Family Credits

  • Employer's child care property credit
  • Employer provided child care credit

Health Credit

  • Qualified health insurance

Other Credits

  • Qualified transportation credit
  • Business enterprise vehicle credit
  • Entertainment industry credit
  • Donation of conservation land credit
  • Telework expense credit
  • Student Scholarship Organization credit