Georgia: tax incentives, credits and advisors
Georgia offers a 20% film credit with a 10% promotional uplift, and several of its credits, including film, historic rehabilitation and land conservation, can be sold to another Georgia taxpayer. Several older credits were repealed effective January 1, 2026.
Facts checked 2026-11-02 against the official sources linked below.
Below are the major Georgia incentives we could verify against an official source, grouped by type. This is not an exhaustive list of every state program. Credits flagged Transferable can be sold or assigned to another taxpayer under state rules; see transferable state tax credits. Each row shows the date we last checked it.
Georgia film and media incentives
| Incentive | Type | Who qualifies | Amount, rate or cap | Transferable | Refundable | Status | Source |
|---|---|---|---|---|---|---|---|
| Film tax credit | Credit | Production companies with at least $500,000 of qualified expenditures in a production certified by the Georgia Department of Economic Development (interactive entertainment: $250,000) | 20% of the base investment in Georgia, plus 10% for an approved qualified Georgia promotion; mandatory audit before use | Transferable: Yes; can be sold to a Georgia taxpayer | No; excess can offset the production company's Georgia withholding | Active | Georgia DOR, Film Tax Credit Information Last verified 2026-10-26 |
| Postproduction film tax credits | Credit (income tax) | Postproduction companies with at least $500,000 of qualified postproduction expenditures (code 138), or $100,000 to under $500,000 for small companies (code 139), with DOR preapproval | Statewide caps of $10 million a year (code 138, with $2 million per company and affiliates) and $1 million a year (code 139), through 2022 | Transferable: Yes; the postproduction company could sell the credit to a Georgia taxpayer | No; excess could offset the company's Georgia withholding | Expired: only for taxable years beginning on or after January 1, 2018 and before January 1, 2023 | Georgia DOR, Postproduction Film Tax Credit; Georgia DOR, Small Postproduction Film Tax Credit Last verified 2026-11-02 |
| Musical tax credit | Credit (income tax) | Production companies with qualified production expenditures for live musical or theatrical performances ($500,000), recorded music synchronized with film, TV or games ($250,000), or other recorded music ($100,000), with state precertification and DOR preapproval | Statewide caps of $5 million (2018), $10 million (2019) and $15 million a year (2020 to 2022), with per-company caps of $1 million to $3 million | Not stated | No; excess could offset the company's Georgia withholding | Expired: only for taxable years beginning on or after January 1, 2018 and before January 1, 2023 | Georgia DOR, Musical Tax Credit Last verified 2026-11-02 |
Georgia historic and building rehabilitation incentives
| Incentive | Type | Who qualifies | Amount, rate or cap | Transferable | Refundable | Status | Source |
|---|---|---|---|---|---|---|---|
| Historic rehabilitation tax credit | Credit | Owners of historic homes and other certified structures completing a certified rehabilitation, with DOR preapproval | 25% of qualified rehabilitation expenditures (30% for historic homes in HUD-designated target areas) | Transferable: Yes; can be sold to a Georgia taxpayer after preapproval | Not stated | Available for tax years 2023 through 2029 (credit codes 152 and 153) | Georgia Department of Revenue, Tax Credits; Georgia DOR, Historic Rehabilitation Tax Credit; Ga. Comp. R. & Regs. 110-37-6 Last verified 2026-10-26 |
Georgia jobs, investment and enterprise zones incentives
| Incentive | Type | Who qualifies | Amount, rate or cap | Transferable | Refundable | Status | Source |
|---|---|---|---|---|---|---|---|
| Job tax credit | Credit | Businesses in eligible industries (not retail) creating net new full-time jobs, with thresholds of 2 to 25 jobs by county tier | $3,500 (tier 1 and less developed census tracts), $2,500 (tier 2), $1,250 (tier 3) or $750 (tier 4) per new job a year for five years | Not stated | No | Active; carryforward shortened to 5 years for jobs from 2025 | Georgia DOR, Form IT-CA 2025; Ga. Comp. R. & Regs. 110-9-1 Last verified 2026-10-26 |
| Quality jobs credit | Credit | Taxpayers creating at least 50 new quality jobs paying at least 110% of the county average wage | Varies with the pay of the new jobs; claimed for five years per job | Not stated | No; excess can offset Georgia withholding | Active | Georgia DOR, Quality Jobs Credit Last verified 2026-10-26 |
| Employer's credit for approved employee retraining | Credit | Employers retraining employees to use new technology (code 102) | 50% of direct retraining costs for full-time employees, up to $500 per employee per approved program a year ($1,250 a year for an employee completing more than one program); usable against up to 50% of state income tax liability | Not stated | No; unused credit carried forward 5 years for credits generated in tax years from 2025 (10 years before) | Active | Georgia DOR, Tax Credits; Georgia DOR, Employer's Credit for Approved Employee Retraining Last verified 2026-10-28 |
| Manufacturer's investment tax credit | Credit | Manufacturing or telecom facilities operated in Georgia for three prior years (code 106) | 5% (tier 1), 3% (tier 2) or 1% (tiers 3 and 4) of qualified investment; 8%, 5% or 3% for recycling, pollution control or defense conversion; minimum $100,000 investment per project | Not stated | Limited: facilities in rural tier 1 or tier 2 counties may, with preapproval, use excess credit against withholding (up to $1 million per taxpayer and $10 million statewide a year); otherwise carried forward 5 years for credits generated from 2025 | Active | Georgia DOR, Tax Credits; Georgia DOR, Manufacturer's Investment Tax Credit Last verified 2026-10-28 |
| Port activity tax credit | Credit | Businesses increasing port traffic more than 10% over base year (code 114) | Increased job or investment tax credits | Not stated | Not stated | Expired: repealed effective January 1, 2026 by the Georgia Economic Growth and Tax Relief Act of 2026 (HB 463) | Georgia DOR, Port Activity Tax Credit; Georgia DOR, Repealed Tax Credits Last verified 2026-10-28 |
| Qualified rural hospital organization expense credit | Credit | Donors to approved rural hospital organizations, preapproved first-come, first-served (code 136) | Credit for preapproved donations to rural hospital organizations, first come, first served; statewide cap of $75 million a year from 2023 and $100 million from 2025; from 2025, donors preapproved by September 30 must give within 180 days and by October 31 | Not stated | Not stated | Active | Georgia DOR, RHO Expense Tax Credit; Georgia DOR, Qualified Rural Hospital Organization Expense Tax Credit Last verified 2026-11-02 |
| Qualified education expense credit | Credit | Donors to student scholarship organizations (code 125) | Credit for preapproved contributions to student scholarship organizations, first come, first served; statewide cap of $120 million per tax year from 2023 ($100 million before); claim within one year; add back any related federal charitable deduction | Not stated | No; unused credit carried forward 3 years for credits generated in tax years from 2025 (5 years before) | Active | Georgia DOR, Tax Credits; Georgia DOR, Qualified Education Expense Tax Credit Last verified 2026-11-02 |
| Georgia employer childcare expense credit | Credit (income tax) | Employers paying at least $1,000 a year per employee directly to a childcare facility where employees' children under age six are enrolled, with DOR preapproval (credit code 162) | $1,000 per child in the first year the employer makes eligible payments, then $500 per child a year; $20 million statewide yearly cap; limited to the year's income tax liability | Not stated | No; unused credit cannot be carried forward or back | New: for taxable years beginning on or after January 1, 2026 | Georgia DOR, Georgia Employer Childcare Expense Credit Last verified 2026-11-02 |
| Railroad track maintenance tax credit | Credit (income tax) | Class III railroads with DOR preapproval (credit code 146) | Not stated | Transferable: Yes; can be sold to a Georgia taxpayer as provided in the regulation | No (not stated); unused credit carried forward 3 years for credits generated from 2025 | Active for taxable years beginning on or after January 1, 2019 and ending on or before December 31, 2026 | Georgia DOR, Railroad Track Maintenance Tax Credit Last verified 2026-11-02 |
Georgia research and development incentives
| Incentive | Type | Who qualifies | Amount, rate or cap | Transferable | Refundable | Status | Source |
|---|---|---|---|---|---|---|---|
| Research tax credit | Credit | Businesses in manufacturing, warehousing and distribution, processing, telecommunications, tourism, broadcasting or R&D that also claim the federal §41 credit | 10% of additional Georgia research expense over a base amount; limited to 50% of net tax after other credits; 5-year carryforward from 2025 | Not stated | No; excess can offset Georgia withholding | Active | Georgia DOR, Research Tax Credit Last verified 2026-10-26 |
Georgia angel and venture investment incentives
| Incentive | Type | Who qualifies | Amount, rate or cap | Transferable | Refundable | Status | Source |
|---|---|---|---|---|---|---|---|
| Qualified investor tax credit | Credit (income tax) | Investors in registered qualified Georgia businesses, with approval under O.C.G.A. §48-7-40.30 (credit code 132) | 35% of the qualified investment, up to $50,000 per individual a year; statewide caps of $10 million (2011 to 2013) and $5 million (2014 to 2018); claimed two years after the investment | Not stated | Not stated | Expired: available only for investments made from 2011 through 2018 (claimed 2013 through 2020) | Georgia DOR, Qualified Investor Tax Credit Last verified 2026-11-02 |
Georgia housing incentives
| Incentive | Type | Who qualifies | Amount, rate or cap | Transferable | Refundable | Status | Source |
|---|---|---|---|---|---|---|---|
| Low income housing credit | Credit | Owners of developments receiving the federal low-income housing tax credit placed in service on or after January 1, 2001 | Claimed on Form IT-HC with the federal K-1 | Not stated | Not stated | Active | Georgia DOR, Low Income Housing Credit Last verified 2026-10-26 |
Georgia charitable giving incentives
| Incentive | Type | Who qualifies | Amount, rate or cap | Transferable | Refundable | Status | Source |
|---|---|---|---|---|---|---|---|
| Land conservation credit | Credit | Donors of land or conservation easements certified as conservation land by the Department of Natural Resources | 25% of fair market value, up to $250,000 per individual and $500,000 per corporation or partnership; $4 million a year statewide; preapproval required | Transferable: Yes; can be sold to a Georgia taxpayer | No | DNR cannot accept new applications after December 31, 2026 | Georgia DOR, Land Conservation Credit Last verified 2026-10-26 |
| Qualified law enforcement donation credit | Credit (income tax) | Taxpayers donating to qualified law enforcement foundations for a local law enforcement unit, with DOR preapproval (credit code 150) | Credit for preapproved donations; $75 million statewide yearly cap, and each foundation may accept $3 million a year; limited to the year's income tax liability | Not stated | No; unused credit carried forward 5 years (3 years for credits generated from 2025) | Active for taxable years beginning on or after January 1, 2023 and ending on or before December 31, 2027 | Georgia DOR, Qualified Law Enforcement Donation Tax Credit Last verified 2026-11-02 |
| Qualified foster child donation credit | Credit (income tax) | Taxpayers donating to foster child support organizations certified by the Division of Family and Children Services (credit code 151) | Credit for donations to qualified foster child support organizations; $20 million statewide yearly cap; limited to the year's income tax liability | Not stated | No; unused credit carried forward 5 years (3 years for credits generated from 2025) | Active for taxable years beginning on or after January 1, 2023 | Georgia DOR, Qualified Foster Child Donation Credit Last verified 2026-11-02 |
Advisors located in Georgia
- Element CPAs Atlanta, GA
- Price & Petersen Atlanta, GA
- State Tax Incentives LLC Atlanta, GA
- Whaley Hammonds CPA McDonough, GA
Listed alphabetically by the location on each advisor's public listing; not a recommendation. Many firms also serve clients in other states.
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Related guides
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- Georgia tax credits you can buy: film, historic rehabilitation, land conservation and railroad credits
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Common questions
Can Georgia film tax credits be sold?
Yes. Georgia film credits can be sold to a Georgia taxpayer after the mandatory audit.
Is the Georgia land conservation credit still available?
The Department of Natural Resources cannot accept new applications after December 31, 2026.
Which Georgia tax credits can be bought?
The Georgia Department of Revenue says the film, historic rehabilitation, land conservation and railroad track maintenance credits can be sold to a Georgia taxpayer.
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Education only; not tax, legal or investment advice. State rules change; confirm with the official source and a qualified professional.