GAtax_creditflat_per_job

Georgia Job Tax Credit

GA-JTC · Georgia

Summary

Per-job tax credit ranging from $1,250 to $4,000 annually (5 years) based on county tier classification (1-4). Enhanced rates in Military Zones, Less Developed Census Tracts, and Georgia Opportunity Zones. May offset state payroll withholding when located in special zones.

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: —

Tiers (4)

#	Name	Benefit	Min jobs	Min investment	Min wage	Max annual
1	Tier 1 (Highest Incentive)	—	—	—	—	—
2	Tier 2	—	—	—	—	—
3	Tier 3	—	—	—	—	—
4	Tier 4 (Lowest Incentive)	—	—	—	—	—

Hard requirements (0)

None.

Preference / tiering rules (0)

None.

NAICS industries (0)

Any.

Geo zones (7)

county_tier Tier 1 · Tier 1 Counties
county_tier Tier 2 · Tier 2 Counties
county_tier Tier 3 · Tier 3 Counties
county_tier Tier 4 · Tier 4 Counties
military_zone — · Military Zone Bonus
distressed — · Less Developed Census Tract Bonus
enterprise_zone — · Georgia Opportunity Zone Bonus

Tags (2)

county_tier_reference: GA DCEd annual tax credit tier map (2026_tax_credit_tier_map_1.pdf)
payroll_withholding_offset_zones: military_zone,less_developed_census_tract,ga_opportunity_zone

Tax bases

corporate_income_taxprimary

Source

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

O.C.G.A. § 48-7-40 (et seq.)

Last verified: 2026-04-22