Georgia tax credits and incentives
Review the program rules and claim timing below, then confirm the requirements with the administering agency.
This directory is not tax advice. Confirm eligibility, tax-year rules, deadlines and filing requirements with a tax professional.
Amounts are subject to the conditions in each listing. A source review does not mean applications are open or that a business qualifies.
2 programs
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Georgia job tax credit
Tax credit
Base annual credit per job: $3,500 in tier 1, $2,500 in tier 2, $1,250 in tier 3 or $750 in tier 4. [Georgia IT-CA job-credit instructions]
Check program requirements [Georgia IT-CA job-credit instructions]
Eligibility, claim steps and deadlines for Georgia job tax credit
- Who qualifies
- Eligible industries creating and retaining the required net new full-time jobs; minimums vary by location from 2 to 25. Wage and other program conditions apply. [Georgia IT-CA job-credit instructions]
- What it’s worth
- Base annual credit per job: $3,500 in tier 1, $2,500 in tier 2, $1,250 in tier 3 or $750 in tier 4. [Georgia IT-CA job-credit instructions]
- How to claim
- Submit Form IT-CA electronically with the tax return; use the applicable county or census-tract designation. [Georgia IT-CA job-credit instructions]
- Deadlines and application windows
- Available for five years starting with the qualifying job-creation year, while requirements continue to be met. [Georgia IT-CA job-credit instructions]
Sources reviewed
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Georgia film production credit
Transferable tax credit
20% of qualifying base investment, plus a potential 10% for approved Georgia promotion. [Georgia Revenue film tax credit]
Check program requirements [Georgia Revenue film tax credit]
Eligibility, claim steps and deadlines for Georgia film production credit
- Who qualifies
- Production companies with state-certified productions and at least $500,000 of qualifying Georgia expenditures. [Georgia Revenue film tax credit]
- What it’s worth
- 20% of qualifying base investment, plus a potential 10% for approved Georgia promotion. [Georgia Revenue film tax credit]
- How to claim
- Obtain production certification and the required Revenue audit. Use credit code 122 for the film credit; file IT-WH to use eligible excess credit against withholding. [Georgia Revenue film tax credit]
- Deadlines and application windows
- For productions certified from January 1, 2023, the audit is required before any credit is used. Confirm certification and claim deadlines for the project. [Georgia Revenue film tax credit]
Sources reviewed