The Cannabis Industry

Stay up to date with the innovation and change that is taking place in this industry in Georgia

Georgia Tax Credit Tiers Map

This map shows the job tax credit tiers which is important as it relates to the location of the cannabis production sites.

The law states that the facility must be in a Tier 1 or 2 location.

TIER JOB TAX CREDIT $ (FOR 5 YEARS) MIN. NEW JOBS USE OF CREDITS CARRY FORWARD
1 $4,000 2 100% OF TAX LIABILITY 10 YEARS
2 $3,000 10 100% OF TAX LIABILITY 10 YEARS
3 $1,750 15 50% OF TAX LIABILITY 10 YEARS
4 $1,250 25 50% OF TAX LIABILITY 10 YEARS
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