GAtax_creditpct_of_investment

R&D Tax Credit

GA-RD · Georgia

Summary

Credit equal to 10% of qualifying research and development investment above a base amount (the lesser of the 3-year average or the 1-year actual). Excess credit may offset state payroll withholding when corporate income tax is fully utilized.

Benefit

Percentage: 10% of investment
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 (0)

Any.

Geo zones (1)

statewide — · Georgia Statewide

Tags (2)

base_amount_calculation: lesser_of_3yr_avg_or_1yr_actual
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. § 48-7-40.2 (et seq.)

Last verified: 2026-04-22

Base-amount calculation rule (3-yr avg vs. 1-yr actual) is governance, not benefit structure. Actual rates/caps from brochure.