GAtax_creditflat_per_job

Quality Jobs Tax Credit

GA-QJ · Georgia

Summary

Tax credit for companies creating new jobs paying at least 110% of the county average wage. Credit rate: $2,500–$5,000 per job per year for 5 years. May offset state payroll withholding when corporate income tax is fully utilized.

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 (1)

#	Name	Benefit	Min jobs	Min investment	Min wage	Max annual
1	Standard (≥110% County Avg)	—	—	—	110.00% of avg	—

Hard requirements (1)

min_wage_pctNew jobs must pay at least 110% of the county average wage

Preference / tiering rules (0)

None.

NAICS industries (0)

Any.

Geo zones (1)

statewide — · Georgia Statewide

Tags (2)

wage_baseline: county_average_wage
payroll_withholding_offset: available_when_cit_zeroed

Tax bases

corporate_income_taxprimary

Source

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

O.C.G.A. § 48-7-40.1 (et seq.)

Last verified: 2026-04-22