Corporate Tax Credits

Georgia offers a range of corporate tax credits that enable companies to minimize or completely eliminate state corporate income taxes which, at six percent, are already among the lowest in the nation.

Credits include:

  • Job Tax Credits
  • Port Tax Credit Bonus
  • Quality Jobs Tax Credit
  • Research & Development Tax Credit
  • Mega Project Tax Credit
  • Georgia Film, Television, and Interactive Entertainment Tax Credit
  • Child Care Tax Credit
  • Work Opportunity Tax Credit Program (WOTC)

For some of the credits, the amounts are dependent on the “tier status” of the community. Tier status refers to an annual four-tier ranking of the economic vitality of Georgia’s counties. The highest credits are offered in the counties with the greatest need (Tier 1 and 2 counties), while the most prosperous counties (Tier 3 and 4 counties) offer lesser amounts. The Tier Map can be found on page two.