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Tax Incentives
Georgia awards business a wide range of incentives and tax exemptions to make the state the most logical place for a new facility. Georgia’s tax credits apply to jobs, headquarters, investments, manufacturing machinery sales, research and development, retraining, electricity sales and much, much more. For a detailed look at Georgia’s incentives and financing options, click here for a copy of our Georgia Guide to Incentives.

Even more appealing to some people is the fact that Georgia offers a low corporate income tax rate — currently set at 6 percent. In addition, this rate applies only to the portion of the income that is earned in Georgia.

Typically, corporate income tax credits are limited to 50 percent of the taxpayer’s state income tax liability for a taxable year. Under certain circumstances, these tax credits can offset up to 100 percent of the income tax or withholding liability or they can be stacked to create a saving of more than 50 percent. Unused tax credits can be carried forward 10 years in most cases.
 
Go to the Georgia Guide to Incentives >