Tax Credits Overview

Businesses located in Marietta may apply to receive a variety of income tax credits. Based on program requirements, businesses may be eligible for state job tax credits and retraining tax credits as well as federal tax credits for hiring individuals from certain target groups. The state's Job Tax Credit Program provides for new and existing businesses who choose to locate within one of the city's "Designated Tax Credit Areas" to receive the highest incentive for new job creation.

Businesses who locate within Designated Areas may be granted a state income tax credit of  $3,500, per eligible new job while businesses in other locations of the city, must meet Tier 4 Job Tax Credit Program requirements to receive a tax credit of $750. Businesses located in Designated Areas can use job tax credits against 100 percent of Georgia income tax and withholding tax liability. Businesses granted tax credits based Tier 4 program requirements can use the credit towards 50 percent of income tax and withholding tax liability. 
  1. Additional Tax Credits

    Work Opportunity Tax Credit (WOTC) and Child Care Tax Credit information and links.

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  2. Designated Area Tax Credits

    Business located in Marietta's Opportunity Zones (OZs), Military Zones (MZs) and Less Developed Census Tracts (LDCTs) may qualify for the state of Georgia's highest job tax credits. Businesses who meet state Job Tax Credit Program requirements for OZs, MZs, and LDCTs can receive a $3,500 state income tax credit per new job for up to 5 years. The job creation threshold for program certification to receive OZ and MZ job tax credits is 2 new jobs in a single year. The job creation threshold for program certification to receive LDCT job tax credits is 5 new job in a single year.

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  3. State Tax Credits

    Information about the Tier 4 Job Tax Credit, Quality Jobs Tax Credit, and the Retraining Tax Credits.

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