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 jobs in a single year.