Georgia tax credits you can buy: film, historic rehabilitation, land conservation and railroad credits

By the Tax Field Guide editorial team. Published 2026-11-02. Facts checked 2026-11-02. Related strategies: State Conservation Credits, Direct Conservation Easements, Donor-Advised Funds.

Education only; not tax, legal or investment advice. Tax rules change, and how they apply depends on your facts. No outcome is guaranteed.

Georgia lets the holders of several state income tax credits sell them to another Georgia taxpayer. That makes Georgia one of the larger markets for buying state tax credits at a discount, mainly film credits, but also historic rehabilitation, land conservation and railroad track credits. This guide lists the credits the Georgia Department of Revenue says can be sold, the limits on each, and the credits people often ask about that have no sale option on the Department's pages. For every Georgia credit we track, with amounts and sources, see the Georgia state page. For other states, see transferable state tax credits.

Credits the Department of Revenue says can be sold

Film tax credit

The film credit is 20% of a certified production's base investment in Georgia, plus 10% for a qualified Georgia promotion. The production company can sell it to a Georgia taxpayer, and projects certified on or after January 1, 2023 must pass a mandatory audit before the credit is used in any way.¹ The details are in our Georgia film tax credit guide.

Historic rehabilitation credit

Georgia's historic rehabilitation credit covers certified rehabilitations of historic homes (credit code 152) and of other certified structures (code 153) for tax years 2023 through 2029. Standards set by the Georgia Department of Community Affairs must be met. Credits for a historic home cannot exceed $100,000 in any 120-month period, and the credits for historic homes are capped at $5 million a calendar year statewide.² Since 2017 a taxpayer must get preapproval, and the credit can be sold to a Georgia taxpayer as provided in the Department's regulation.³

Land conservation credit

Donors of land certified by the Department of Natural Resources as suitable for conservation can claim a credit of 25% of the property's fair market value. The limit is $250,000 per individual and $500,000 per corporation or partnership. For donations on or after June 1, 2022, the statewide cap is $4 million a calendar year, and preapproval is required. Since January 1, 2012, the taxpayer has had the option of selling the credit to a Georgia taxpayer. Unused credit carries forward 10 years, or 5 years for credits generated in taxable years beginning in 2025 or later. The taxpayer must add back any related federal charitable contribution deduction.⁴

The deadline matters: the Department of Natural Resources cannot accept new applications after December 31, 2026.⁴ If you are considering a conservation donation, read our notes on state conservation credits and direct conservation easements first.

Railroad track maintenance credit

Class III railroads can claim this credit with Department of Revenue preapproval for taxable years beginning on or after January 1, 2019 and ending on or before December 31, 2026. The credit can be sold to a Georgia taxpayer as provided in the regulation, and credits generated from 2025 carry forward 3 years.⁵

Popular credits with no sale option on the Department's pages

Georgia's contribution credits are capped, first come, first served, and need preapproval. The Department's pages for them describe carryforwards but not a sale:

Qualified education expense credit (student scholarship organizations): $120 million statewide cap a year from 2023.⁶
Rural hospital organization credit: $100 million statewide cap a year from 2025. Donors preapproved by September 30 must give within 180 days and by October 31.⁷
Qualified law enforcement donation credit: $75 million cap a year, through taxable years ending by December 31, 2027.⁸
Qualified foster child donation credit: $20 million cap a year.⁹

Georgia also repealed a group of older credits, including the port activity credits, effective January 1, 2026.¹⁰

What a buyer should check

The credit code and the preapproval or certification behind it (DECD certification and final audit letter for film, DCA certification for historic work, DNR certification for conservation land).
That the seller is allowed to sell this credit and has not already used or sold it.
How many carryforward years remain. Georgia shortened many carryforwards for credits generated from 2025.
That your company or you personally have Georgia income tax for the credit to offset.

See questions to ask a tax credit broker and how state tax credit transfers work for the general process.

Georgia firms listed here

Firms whose own sites describe Georgia credit work (listing is not an endorsement):

State Tax Incentives LLC, Atlanta: film tax credit brokerage.
Price & Petersen, Atlanta: film incentive applications and monetization planning.
Whaley Hammonds CPA, McDonough: film tax credit placement.
Element CPAs, Atlanta: film credit reporting and third-party audits.

Browse every listed firm on the advisor directory.

Common questions

Can you buy Georgia tax credits?

Yes, for some credits. The Georgia Department of Revenue says the film, historic rehabilitation, land conservation and railroad track maintenance credits can be sold to a Georgia taxpayer, subject to the preapproval and certification rules for each.

Can Georgia scholarship or rural hospital credits be sold?

The Department of Revenue's pages for the qualified education expense and rural hospital organization credits describe preapproval, caps and carryforwards, but not a sale option.

When does the Georgia land conservation credit end?

The Department of Natural Resources cannot accept new applications after December 31, 2026.

Education only; not tax, legal or investment advice. Talk to a qualified professional before acting.

Sources

Georgia Department of Revenue, Film Tax Credit Information, https://dor.georgia.gov/film-tax-credit-information
Georgia Department of Revenue, Historic Rehabilitation Credit for Historic Homes (code 152), https://dor.georgia.gov/historic-rehabilitation-credit-historic-homes-2023-and-2024
Georgia Department of Revenue, Historic Rehabilitation Tax Credit for Historic Homes and Other Certified Structures, https://dor.georgia.gov/historic-rehabilitation-tax-credit-historic-homes-and-other-certified-structures
Georgia Department of Revenue, Land Conservation Credit (O.C.G.A. §48-7-29.12), https://dor.georgia.gov/land-conservation-credit
Georgia Department of Revenue, Railroad Track Maintenance Tax Credit, https://dor.georgia.gov/railroad-track-maintenance-tax-credit
Georgia Department of Revenue, Qualified Education Expense Tax Credit, https://dor.georgia.gov/qualified-education-expense-tax-credit-0
Georgia Department of Revenue, Qualified Rural Hospital Organization Expense Tax Credit, https://dor.georgia.gov/qualified-rural-hospital-organization-expense-tax-credit
Georgia Department of Revenue, Qualified Law Enforcement Donation Tax Credit, https://dor.georgia.gov/qualified-law-enforcement-donation-tax-credit
Georgia Department of Revenue, Qualified Foster Child Donation Credit, https://dor.georgia.gov/qualified-foster-child-donation-credit-information
Georgia Department of Revenue, Tax Credits, https://dor.georgia.gov/taxes/tax-credits

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