Georgia’s Incentives
Georgia’s incentives portfolio fosters economic growth. Whether establishing a new location or expanding a current one, companies may be eligible for tax credits and exemptions that reduce costs.
Strong, pro-business environment
In Georgia, you will find a favorable environment where your business can thrive. State leaders are committed to low taxes while keeping a reliable, balanced budget. The corporate income tax rate dropped to 4.99% in 2026, and Georgia was the first Southeastern state to adopt single-factor apportionment. Countless companies benefit from Georgia’s tax credits and exemptions.
Corporate Income Tax credits
By creating new jobs in qualifying industries, companies can tap into Job Tax Credits. In certain locations, the credit can also reduce payroll-withholding obligations, generating cash flow for your business. Quality Jobs Tax Credits can be earned by new jobs that pay 110%+ of the county’s average wage.
Sales and Use Tax exemptions
Georgia exempts sales and use taxes on items integral to manufacturing, such as machinery, repair parts, molds, dies, tooling, raw materials, packaging, and supplies, as well as energy essential to manufacturing operations
Energy essential to manufacturing is exempt from the State’s 4% sales and use tax, plus additional local exemptions that vary by jurisdiction from 1-3%.
Distribution centers may qualify for a sales and use tax exemption on equipment used for handling, moving, or storing goods if they invest at least $5 million in expanding or establishing a new facility.
Freeport Inventory Tax exemptions
Most counties exempt local property tax for manufacturers’ goods held for 12 months or less, including goods to be shipped within a year. (Companies must apply for the freeport exemption each year.) There is no state property tax on inventory or any real or personal property.
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