Georgia Delays Job Tax Credit Annual Tier Ranking 90 Days

The state of Georgia has delayed publication of the 2026 Job Tax Credit (JTC) Annual Tier Ranking, which is typically released at the beginning of the calendar year. The tier ranking is important, as it determines the credit amount for the year.

What is the JTC?

The JTC is a state income tax credit available to eligible businesses that create net new full-time jobs in Georgia. The credit amount varies based on the county tier designation, which reflects relative economic development levels across the state. Key features of the JTC include:

• Annual tax credits are earned for each net new job created

• Credit amounts vary by county tier (Tier 1 through Tier 4) and/or census tract

• Credits may be applied against Georgia income tax and, in some cases, payroll withholding

County tier rankings are updated annually and play a critical role in determining both credit eligibility and the amount of credit available per job.

What Changed?

• 2026 Georgia JTC county tier rankings will be released April 1, 2026.

• The deadline for submitting 2026 Notices of Intent (NOIs) will now be revised to allow for a full 90-day period following publication of the annual tier ranking, replacing the standard March 31 deadline.

• Georgia JTC NOIs preserve a company’s favorable tier or census tract ranking by locking in the project’s eligibility on the date the NOI is filed, protecting against future changes in Georgia’s annually updated tier maps or census tract designations.

• Filing the NOI is critical because it secures the higher credit value, enhanced benefits, or eligibility that may be lost if tiers shift later, ensuring the project retains the most advantageous treatment available. For example:

• A company operating in a Tier 1 county with no Georgia income tax can claim the JTC and use it to offset quarterly payroll withholding.

• If the county later moves to Tier 2, the company loses the ability to apply the credit against payroll withholding for future job growth.

• All Georgia JTC NOIs must be submitted through the Georgia Department of Community Affairs portal, which serves as the state’s required online platform for submitting NOIs.

• No NOIs should be submitted at this time.

Other Items to Consider

• County tier designation directly impacts credit eligibility and annual credit amounts under the JTC program.

• Taxpayers planning expansion projects or increases in headcount in 2026 should closely monitor tier changes, particularly if a project location is near a tier boundary.

• Companies with pending or anticipated projects may wish to model multiple tier scenarios while awaiting final rankings.

Ryan’s Credits and Incentives team brings significant expertise in Georgia for JTC eligibility, NOI filings, and compliance strategy, leveraging strong agency relationships and proactive guidance to help companies accurately preserve benefits, maximize available credits, and minimize administrative burden.

The material presented in this communication is intended to provide general information only and should solely be seen as broad guidance and not directed to the particular facts or circumstances of any individual who may read this publication. No liability is accepted for acts or omissions taken in reliance upon the content of this piece. Before taking (or not taking) any action, readers should seek professional advice specific to their situation from Ryan, LLC or other tax professionals.