Summary
Tax credit for companies creating more than 1,800 new jobs over a 6–8 year period (duration varies based on investment size). Rate and investment-band structure to be confirmed from Business Incentives Brochure.
Benefit
- Percentage
- —
- Flat
- —
- Duration
- —
- Max annual
- — (taxpayer)
- Max total
- — (taxpayer)
- Carryforward
- —
Program metadata
- Distribution
- taxpayer_earned
- Claimant subject
- business
- Refund/transfer election
- none
- Program family
- —
- Effective
- —
- Sunset
- —
- Application deadline
- —
- Transfer discount
- —
Hard requirements (1)
- min_new_jobsCompany must create more than 1,800 new jobs over the incentive period (6–8 years depending on investment size)
Preference / tiering rules (0)
None.
NAICS industries (0)
Any.
Geo zones (1)
- statewide — · Georgia Statewide
Tags (2)
- duration_varies_by_investment: true
- duration_range_years: 6-8
Tax bases
- corporate_income_taxprimary
Source
O.C.G.A. Title 48, Article 7
Last verified: 2026-04-22
Job threshold: >1,800 jobs. Duration tiers deferred pending brochure.