Military Zone Tax Credits

Military zone infographic

Credits may be applied to 100% of state corporate income tax liability

Tax credits of $17,500 per job (5 years x $3,500)

New and existing manufacturing, distribution, retail, and service businesses qualify

Businesses need to create 2 full-time jobs that pay $13.50 an hour plus health insurance

Zones cover Interstate-95/U.S. 84 interchange 76

Excess credits may be used to offset payroll withholding taxes

Military Zones cover 105,600 acres in the county, including all industrial parks.

Employers rewarded for creating jobs

Businesses can qualify for $17,500 over 5 years in tax credits when they create jobs in much of Liberty County in state-established Military Zones. The zones are based on Census Tracts, and include all of the county’s industrial parks, as well as I-95’s interchange 76.

More information is available on the Georgia Department of Community Affairs website.

Liberty Advantages Menu

Liberty County
Development Authority

425 W. Oglethorpe Highway,
Hinesville, GA 31313
Carmen Cole
Director of Operations & Business Development
email Carmen
Phone: 912-368-3359
Fax: 912-977-4431

Details
  • New and existing manufacturing, distribution, retail, and service businesses qualify
  • Businesses need create only 2 full-time (at least 35 hours) jobs that pay at least $15.05 an hour and offer health insurance
  • Tax credits of $17,500 per job (5 years x $3,500)
    As an example an industry creating 100 jobs would qualify for $1,750,000 over 5 years
  • Credits may be applied to 100% of state corporate income tax liability
  • Excess credits may be used to offset payroll withholding taxes
  • Military Zones cover 105,600 acres in the county, including all industrial parks
  • Zones also include Interstate-95/U.S. 84 Interchange 76
History

Military Zones were codified by the Georgia General Assembly in 2018, authorizing state tax credits in counties that host large military facilities. The law was a boon for Liberty County, which has hosted the cantonment area of Fort Stewart since 1940. The county has a long history of support for the U.S. military, even earning its name from early support for the U.S. Revolution.