Less Developed Census Tracts

Program Overview

Under the Georgia Tax Credit Program, businesses located in Less Developed Census Tracts (LDCTs) and  engaged in manufacturing, warehousing and distribution, processing, telecommunications, tourism, or research and development industries may be eligible for the state's highest job tax credit benefit level. If other requirements are met, Defined Business Enterprises, located in LDCTs that create 5 net new jobs within a single tax year may apply for the tax credit of $3,500 per eligible net new job created. Businesses may claim the job tax credits for up to five years, as long as the jobs created are maintained.

A complete overview of the job tax credit in a Less Developed Census Tract, including the steps for filing for the job tax credit can be found in the Job Tax Credits - Less Developed Census Tract (PDF).

Employer Benefits

  • Balance may applicable towards state payroll withholding
  • Maximum Job Tax Credit allowed under law - $3,500 per job created for up to 5 years
  • Use of Job Tax Credits against 100 percent of Georgia income tax liability and withholding taxes

Additional Information and Contacts

For additional information on Job Tax Credit Program requirements for areas designated as LDCTs visit the Department of Community Affairs website.

2017 Designated Areas

 Designated Area Maps