Georgia Research Tax Credit - 10 per cent of increased research spending
Georgia Department of Revenue
A credit worth 10 per cent of research expense above a base amount, for research conducted in Georgia by a business in manufacturing, warehousing and distribution, processing, telecommunications, tourism, broadcasting or research and development. Any excess can be used against withholding.
The catch: It is bolted to the federal credit: you only get it for a year in which you claim and are allowed the research credit under section 41 of the Internal Revenue Code, so a business that does not do the federal claim cannot do this one. It is also last in the queue - capped at 50 per cent of your Georgia net income tax liability after every other credit has already been applied - which means stacking other credits first can leave nothing for it.
Who can get it
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Research conducted within Georgia by a business or headquarters engaged in manufacturing, warehousing and distribution, processing, telecommunications, tourism, broadcasting or research and development industries. The business must also claim and be allowed the federal research credit under section 41 of the Internal Revenue Code for the same taxable year. must meet
At a glance
- Worth
- Not a cash amount
- Effort
- About 480 minutes
- Time to money
- Not recorded
- How it arrives
- Account credit
- How often
- Standing
- Proof needed
- Identification
- Where
- Georgia
- Last checked
- 16 August 2026