State Tax Credits

Quality Jobs Tax Credit

The Quality Jobs Tax Credit is granted for jobs that pay higher-than-average wages. Companies that create at least 50 jobs in a 12 month period are eligible to receive a tax credit of $2500-$5000 per job, per year, for up to five years, provided that each pay wages that are at least 10 percent higher than the county average for wages. Visit the Georgia Quality Jobs Tax Credit website for more information.

Retraining Tax Credits

Georgia's Retraining Tax Credit helps companies offset the cost of retraining employees that are affected by the implementation of new equipment and technology.  An eligible business enterprise may be granted tax credits against its state tax liability of 50 percent of their direct training expenses, with up to $500 credit per full-time employee, per training program. Visit the Georgia Retraining Tax Credit Guide for more information.

Tier 4 Job Tax Credit

The state Job Tax Credit Program provides for an income tax credit for any business or headquarters of any such business engaged in manufacturing, warehousing and distribution, processing, telecommunications, tourism, or research and development industries, but does not include retail businesses.

Eligible companies in Marietta must create a minimum of 25 net new jobs to claim a Tier 4 Job Tax Credit with a maximum value of $750 for each year (up to five years) jobs are maintained. The tax credits may be used towards 50 percent of state income tax and withholding tax liability. Visit the Georgia Job Tax Credit page for more information.

Quick Facts - Designated Area Job Tax Credits

  • Any business, including retail, may receive Opportunity and Military Zone tax credits.
  • Credits up to $17,500 over 5 years per new job maintained.
  • Lower job creation thresholds for certification (than outside areas).
  • Use against 100% of Georgia Income tax liability and withholding tax.