GAtax_creditpct_of_investment

Investment Tax Credit

GA-ITC · Georgia

Summary

Tax credit on capital investments for manufacturing and telecommunications businesses that have been in Georgia for at least 3 years. Rate and 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 (0)

None.

Preference / tiering rules (0)

None.

NAICS industries (4)

31 Manufacturing (all)
32 Manufacturing (all)
33 Manufacturing (all)
517 Telecommunications

Geo zones (1)

statewide — · Georgia Statewide

Tags (0)

None.

Tax bases

corporate_income_taxprimary

Source

https://georgia.org/competitive-advantages/incentives/tax-credits

O.C.G.A. Title 48, Article 7

Last verified: 2026-04-22

Rate and tier structure deferred pending brochure follow-up.