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Program

Georgia Research Tax Credit

Offers Georgia innovation tax credits supporting deep-tech startups and export-ready teams.

Georgia Department of RevenueUnited StatesTax credit

Georgia's Research Tax Credit is administered by the Department of Revenue under O.C.G.A. § 48-7-40.12. It is a statutory credit claimed on Form IT-RD, not a competitive program, and it can also offset withholding tax when the income tax liability is not enough to use it.

The credit equals 10% of qualified research expense above a base amount tied to Georgia gross receipts. Eligible industries in…

BiotechHardwareAdvanced ManufacturingAdvanced MaterialsRobotics

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

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