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.
- 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.