Tier One Job Tax Credits

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.

Map showing the tier ranking of counties with Liberty hightlighted

Employers rewarded for creating jobs

Businesses can qualify for $20,000 over 5 years in tax credits when they create jobs in much of Liberty County. The state designated the county for Tier One Job Tax Credits in 2023.

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
info@comegrow.global
Phone: 912-368-3356
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 ($602 for a 40-hour week) and offer health insurance
  • Tax credits of $20,000 per job (5 years x $4,000)
    As an example an industry creating 100 jobs would qualify for $2,000,000 over 5 years
  • Credits may be applied to 100% of state corporate income tax liability
  • Excess credits (up to a maximum of $3,500/job/year for a five-year period) may be used to offset payroll withholding taxes
  • The ranking covers all of the county, including all industrial parks