Quality Jobs Tax Credit

The Quality Jobs Tax Credit is another job tax credit for jobs that pay higher-than-average wages. It can give Georgia companies a significant tax break and help drive growth.

The Quality Jobs Tax Credit rewards companies that create at least 50 jobs in a 12-month period - provided the jobs pay wages that are at least 10 percent higher than the county average for wages.

More about Georgia’s Quality Jobs Tax Credit:
  • New quality jobs created within seven years of initial eligibility qualify for the credit.
  • Credits may offset a company’s payroll withholding once all other corporate income tax liability has been exhausted.
  • Credits may be carried forward for 10 years.
  • New jobs that do not qualify for Quality Job Tax Credits may still be eligible for Georgia’s job tax credit if they meet requirements for that credit.
  • A Quality Job Tax Credit must be claimed within the earlier of the following time periods: a) one year from the date the original return is filed; or, b) one year from the date the return is due (including any approved extension).
  • Georgia Department of Revenue Form IT-QJ must be filed with the income tax return for the company to claim the Quality Jobs Tax Credit. Download Form IT-QJ.
  • Companies that prefer to use the Quality Jobs Tax Credit to offset withholding taxes must file Georgia Department of Revenue Form IT-WH 30 days prior to filing the income tax return.

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