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Georgia Workforce Training Tax Credits: What Employers Can Claim

Georgia offers three employer tax credits tied to jobs and training. The Retraining Tax Credit is 50% of direct costs, up to $500 per employee per approved program. The Job Tax Credit pays $750 to $3,500 per new job by county tier. The Quality Jobs Tax Credit pays $2,500 to $5,000 per job for employers creating at least 50 high-paying jobs. The federal Work Opportunity Tax Credit lapsed for people who start work after December 31, 2025, unless Congress renews it.

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  • State pre-filled: GA
  • Program type pre-filled: tax_credit
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HOW IT WORKS

Four steps, in this order.

  1. 1

    Pick the credit that fits: retraining, new jobs or high-paying jobs

  2. 2

    Meet the job count, wage and approval rules

  3. 3

    Claim the credit on the Georgia return within one year

  4. 4

    Carry unused credit forward five years

3 VERIFIED PROGRAMS

Where the Georgia money comes from.

Run by Georgia Department of Revenue (with TCSG and the Department of Community Affairs). Every figure is from an official page, linked on each card.

Employer's Credit for Approved Employee Retraining

50% of direct costs, up to $500 per employee
ONGOING
WHAT YOU GET

A credit for 50% of the direct cost of retraining full-time employees on new technology.

HOW MUCH

Up to $500 per employee per approved program per year; $1,250 a year per employee across programs. Offsets up to 50% of state income tax.

WHO RECEIVES THE MONEY

Your company, as a state income tax credit.

WHO QUALIFIES
  • Full-time employees retrained in an approved program
  • Retraining on mass-market office software is excluded
Before you start: The program must be approved, and TCSG staff sign the completion forms.
HOW TO APPLY
  1. 1Complete an approved retraining program
  2. 2Get Program Completion forms signed by TCSG
  3. 3File Form IT-RC with your Georgia return

Deadlines and windows: Claim within one year. Unused credit carries forward five years for tax years from 2025.

SOURCE: DOR.GEORGIA.GOV

Georgia Job Tax Credit

$750 to $3,500 per new job by county tier
ONGOING
WHAT YOU GET

A per-job credit for net new full-time jobs, claimed in the first year and four more years if the jobs are kept.

HOW MUCH

Tier 1 $3,500 (2 or more jobs), Tier 2 $2,500 (10), Tier 3 $1,250 (15), Tier 4 $750 (25). Plus $500 per job in a Joint Development Authority county.

WHO RECEIVES THE MONEY

Your company, as a state income tax credit.

WHO QUALIFIES
  • Manufacturing, warehousing and distribution, processing, telecom, broadcasting, tourism, research and development, biomedical, or services for the elderly and persons with disabilities
  • Not retail, except in the 40 least developed counties
  • Average wage above the lowest-wage Georgia county ($35,360 a year as of June 2025)
  • Health insurance offered to the new jobs
Before you start: No application to DCA is described. You claim it on your tax filing.
HOW TO APPLY
  1. 1Count net new full-time jobs created in the tax year
  2. 2File Form IT-CA with your Georgia return
  3. 3Use Form IT-WH to claim against withholding where allowed

Deadlines and windows: Claim within one year, with the return or extended return.

SOURCE: DOR.GEORGIA.GOV

Georgia Quality Jobs Tax Credit

$2,500 to $5,000 per job for 50+ quality jobs
ONGOING
WHAT YOU GET

A per-job credit for new jobs that pay at least 110% of the county average wage.

HOW MUCH

$2,500, $3,000, $4,000, $4,500 or $5,000 per job per year for five years, rising with pay above the county average wage (DOR form IT-QJ, 2021 revision). Offsets up to 100% of Georgia income tax.

WHO RECEIVES THE MONEY

Your company, as a state income tax credit. Excess can be taken against withholding.

WHO QUALIFIES
  • At least 50 new quality jobs; fewer in some rural counties
  • Jobs of 30 hours or more a week, new to Georgia
  • Pay at or above 110% of the county average wage
Before you start: No pre-approval described. File Form IT-QJ electronically with the return.
HOW TO APPLY
  1. 1Create the required jobs within the allowed period
  2. 2File Form IT-QJ with your Georgia return
  3. 3Claim in years one to five for each year's new jobs

Deadlines and windows: Claim within one year. Jobs may be added through year seven.

SOURCE: DOR.GEORGIA.GOV
AVOID THESE

What gets Georgia Tax Credit claims denied.

STRAIGHT ANSWERS

Georgia Tax Credit questions.

Is the federal Work Opportunity Tax Credit available for 2026 hires?

No, unless Congress renews it. The IRS says WOTC covers wages only for people who begin work on or before December 31, 2025. Its page was updated July 20, 2026 with no extension.

SOURCE: IRS.GOV
Are these credits for training?

Only the Retraining credit is. The Job Tax Credit and Quality Jobs credit reward new jobs and pay, not training spend.

SOURCE: DOR.GEORGIA.GOV
What if I cannot use the whole credit this year?

Unused credits can carry forward. For tax years from January 1, 2025 the carryforward is five years.

SOURCE: DOR.GEORGIA.GOV
Who signs off on the retraining credit?

TCSG staff sign the Program Completion forms you attach to Form IT-RC. Ask TCSG for its Retraining Tax Credit Procedures Guide.

SOURCE: DOR.GEORGIA.GOV

How we checked. Every fact on this page comes from a state agency, a local workforce board or federal regulation, read on . Where a board publishes nothing, we say so instead of guessing. Programs and funding change often; confirm with the program before you commit. Written by Jason Meehl, founder of Reimbursa. Found an error? Email hello@reimbursa.com.

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