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Georgia Research Tax Credit

Georgia Research Tax Credit

Provides Georgia businesses with tax-credit support for innovation-focused spending and growth.

OpenGeorgia Department of RevenueUnited StatesProjects in Georgia

The Georgia Research Tax Credit (Credit Code 112) is a statutory income tax credit administered by the Georgia Department of Revenue under O.C.G.A. §48-7-40.12 and Regulation 560-7-8-.42. The credit is available to for-profit companies in eligible sectors — manufacturing, warehousing and distribution, processing, telecommunications, tourism, broadcasting, and research and development — that conduc…

Credits 10% of qualified Georgia R&D expenses above the base amount for for-profit companies in manufacturing, distribution, telecom, tourism, broadcasting, or R&D that also claim the federal IRC §41 credit.

CycleiHow often this grant runs — e.g. annually, on a rolling basis, or a one-off call.Annual
Next deadlineiThe next date applications are due. Rolling means you can apply any time.—
Decision timeiTypical time from the deadline to the funder's decision.—
Project durationiHow long the funded work is expected to run.—
Award typeiThe form of funding — grant, equity, loan, tax credit, etc.Tax credit
Match fundingiThe share of project costs you must cover yourself. 0% = fully funded.0%
Funding pooliThe total budget available across all awards in this round.—

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Last verified: 22 Jul 2026Source: dor.georgia.gov