Tier 1 State Job Tax Credits

For 2019, the State of Georgia has designated Clayton County as a Tier 1 County. The Tier 1 Credit in Clayton County now works like the Opportunity Zone Tax Credit. Any business that creates 2 new jobs can now qualify for a $3,500 per job tax credit for 5 years! In order to qualify for the credits a business must do the following:

  • A minimum of 2 jobs must be created o Jobs must be full-time jobs working a minimum of 35 hours per week
    • Pay in excess of the lowest average wage of any county in the state
    • Must offer health insurance upon employment
    • The $3,500 credit may be claimed up to five (5) years
  • Can be applied to 100% of the business’s Georgia income tax liability
  • Excess Credit may be applied towards the withholding taxes
  • Any lawful business (including retail, office, and lodging) may apply for the credit

For additional information, please download the Clayton County Job Tax Credits document below.

Clayton County Job Tax Credits