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Program

Georgia Quality Jobs Tax Credit

Provides Georgia employers with tax relief for sustained creation of high-wage roles and stable payroll expansion.

Georgia Department of RevenueUnited StatesTax credit

Georgia Quality Jobs Tax Credit sits under Georgia Department of Revenue as a statutory tax credit for employers that create at least 50 new qualifying full-time Georgia jobs paying at least 110% of the county average wage. Rural counties have a lower threshold starting with tax year 2020, so the program is aimed at measurable payroll expansion rather than research or startup activity. The credit is claimed through forms IT-QJ and IT-WH, and it offsets Georgia income tax liability with excess value applied against withholding. The published page does not set a fixed dollar amount per job because the benefit varies by wage tier, and it uses a two-year job-creation window for taxpayers first withholding in 2017 or later. This is a fit for established employers with payroll growth in Georgia, especially those that can document new full-time headcount, county wage levels, and withholding activity cleanly. The route is administrative rather than competitive, so the work is in meeting the statutory test and filing the credit on time, not in pitching a review panel.

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Each grant below is a distinct funding opportunity with its own eligibility, scope, and deliverables.

Last verified: 29 May 2026Source: dor.georgia.gov