GAtax_creditflat_per_job

Port Tax Credit Bonus

GA-PORT · Georgia

Summary

Additional tax credit bonus of $1,250 per new job per year (5 years) for port-activity companies meeting minimum thresholds (≥10% increase in port volume, ≥10 TEU minimum). Stacks with Job Tax Credit or Investment Tax Credit.

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 (2)

production_incrementPort volume must increase by at least 10% compared to base year
min_new_jobsMinimum 10 Twenty-foot Equivalent Units (TEU) movement through port

NAICS industries (0)

Any.

Geo zones (1)

statewide — · Port of Savannah (Port Authority Jurisdiction)

Tags (2)

unit_type: teu
stackable_programs: GA-JTC,GA-ITC

Tax bases

corporate_income_taxprimary

Source

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

O.C.G.A. § 48-7-40.4 (proposed)

Last verified: 2026-04-22

Bonus is claimed on top of JTC or ITC. Stackable via stacking_rules; requires port-volume and TEU thresholds.