Georgia Quality Jobs Tax Credit - for jobs paying above the county average

Georgia Department of Revenue

A larger credit than the ordinary jobs credit for employers creating at least 50 new jobs that pay at or above 110 per cent of the average wage in the county where they sit. Claimable in years one through five for the first year's jobs, with newly created jobs added through year seven and each carrying its own five years.

The catch: The 50-job threshold is the gate almost nobody clears - this is a credit for a plant opening, not for a growing small business, although the threshold is reduced in rural counties for taxpayers first qualifying from 2020 onwards. A "new quality job" excludes any job that already existed in Georgia, whoever the employer was, so moving work across town does not count. Like the jobs credit, it must be claimed within one year rather than the usual three.

Who can get it

  • A taxpayer creating at least 50 new quality jobs may be entitled to the credit. The threshold is reduced for jobs in a rural county as defined in the statute for taxpayers first qualifying in a tax year beginning on or after 1 January 2020. must meet
  • A new quality job is located in Georgia, has a regular work week of 30 hours or more, is not a job already located in Georgia regardless of which taxpayer the individual worked for, and pays at or above 110 per cent of the average wage of the county in which it is located. must meet

Sources

At a glance

Worth
Not a cash amount
Effort
About 960 minutes
Time to money
Not recorded
How it arrives
Account credit
How often
Standing
Proof needed
Identification
Where
Georgia
Last checked
16 August 2026