Work Opportunity Tax Credit (WOTC) →
Employers hiring individuals from specific target groups who face employment barriers can receive this tax credit, encouraging workplace diversity and access to jobs.

Solar Investment Tax Credit →
Provides a 30% credit for investments in solar energy equipment used for electricity, heating, cooling, or lighting, except for passive solar and pool-heating systems.

Tax Deductions for Commercial Buildings →
Taxpayers with energy-efficient lighting, heating, cooling, and building envelopes in commercial buildings can receive deductions under section 179D.

See Additional Business Tax Credits →

Single Factor Apportionment →
Georgia uses a single-factor apportionment formula based solely on gross receipts, making the tax burden simpler and often lighter for businesses.

Georgia Tax Credits →
Governed by the Georgia Department of Revenue, these credits can offset up to 100% of corporate income tax, reducing payroll tax liability in some cases.

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  Job Tax Credit →
  A $1,250 tax credit per job in certain industries located in Camden County, with an additional $500 bonus for regional development authority membership. 

  • Manufacturing
  • Warehousing and Distribution
  • Processing
  • Telecommunications
  • Research and Development
  • Tourism
    
    

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  Quality Job Tax Credit → 
  Companies creating 50+ jobs with wages above the county average qualify for $2,500 to $5,000 per job in credits.

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  Port Tax Credit Bonus →
  For companies that increase imports or exports through Georgia ports, this credit offers either $1,250 added to the job tax credit or an investment tax credit adjustment.

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  Work Opportunity Tax Credit →
  A federal tax credit, administered by the Georgia Department of Labor, available to Georgia companies that hire individuals who have consistently faced significant barriers to employment. The tax credit ranges from $1,200 to $9,000 per hire.

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  Mega Project Tax Credit →
  For businesses with 1,800+ new employees, $150 million payroll, or a $450 million investment.

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  Investment Tax Credit →
  Available for manufacturing or telecommunications facilities operating in Georgia for three years, with credits ranging from 1% to 8% of qualified capital investments.

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  Optional Investment Tax Credit
  Credits depend on investment amount, location, and company tax liability.

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  Research and Development Tax Credit →
  Businesses can claim 10% of increased R&D expenses as a credit, particularly beneficial for emerging companies.

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  Retraining Tax Credit →
  Offsets 50% of training costs up to $500 per employee, with a maximum of $1,250 per employee per year.

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  Childcare Tax Credits
  Employers providing childcare services or building facilities for employees receive a 75%-100% credit, applicable to corporate tax liability.

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  Film, Television, and Entertainment Tax Credit →
  Productions spending $500,000+ in Georgia can earn up to 30% in tax credits.

Georgia State Tax Exemptions
These savings include sales and use tax exemptions on equipment, inventory tax exemptions, and property tax savings for local businesses.

• Sales and Use Tax Exemptions – Several types of machinery and equipment are exempt from both state and local sales taxes. Together, that amounts to a 5% – 8 % savings on purchases.
  
  

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• Inventory Tax Exemption – Georgia businesses pay no state property taxes on inventory held in their factories and warehouses. In many Georgia counties, inventory is exempt from local property taxes as well. Within Camden County and its cities, Freeport exemption exists at 100% for Level 1–manufacturer’s raw materials and goods-in-process, Level 2– finished goods held by the original manufacturer, and Level 3-finished goods held by distributors, wholesalers, and manufacturers destined for out-of-state shipment.

Kings Bay Military Zone →
Businesses creating at least two jobs can earn a $3,500 job tax credit, applicable to income and withholding taxes.

St. Marys Enterprise Zone →
Similar to Kingsland, offering ad valorem tax savings and possible fee reductions for businesses in the zone.

Land Costs
The Camden County Joint Development Authority may offer industrial sites at reduced or no cost for companies meeting wage, investment, and job creation benchmarks.

Local Ad Valorem Tax Savings
Graduated or full elimination of property taxes may be available based on job creation, wage levels, and capital investment.

Site Preparation Cost Allowance
Some projects may qualify for funding contributions to reduce site development expenses.