Job Tax Credits

Local governments that undertake redevelopment and revitalization efforts in certain older commercial and industrial areas qualify as Opportunity Zones (OZs) and can receive a State of Georgia job tax credit. New or existing businesses that create two or more jobs can receive a tax credit of up to $3,500 per new Georgia job. Credits can be used toward income tax liability and state payroll withholding. Areas that qualify for Opportunity Zone status are also typically within or adjacent to a census block group with a 15 percent or greater poverty level. Georgia Department of Community Affairs (DCA) has designated three areas of Gwinnett County as Opportunity Zones:

Opportunity Zone Tax Credit Incentives:

  • The maximum Job Tax Credit allowed under law– $3,500 per new Georgia job created
  • The lowest job creation threshold of any job tax credit program– 2 jobs
  • Use of Job Tax Credits against 100 percent of income tax liability and withholding
  • Expansion of the definition of “business enterprise” to include all businesses of any nature

*Information courtesy of Georgia Department of Community Affairs

For more information on Georgia’s Opportunity Zone Program, please visit the Georgia Department of Community Affairs website.

Historically Underutilized Business Zones (HUBZone)

The Historically Underutilized Business Zones (HUBZone) program helps small businesses in urban and rural communities gain preferential access to federal procurement opportunities. In order to qualify for the HUBZone program, your business must be located in an area designated as a Historically Underutilized Business (HUB) Zone. You may determine if an address or a particular area is designated as a HUBZone by using the HUBZone Maps.

*Information courtesy of U.S. Small Business Administration

For more information on the Historically Underutilized Business Zones (HUBZone) program and to determine eligibility, please visit the U.S. Small Business Administration website.

Less Developed Census Tracts (LDCTs)

Less Developed Census Tracts (LDCTs) provide a boost to the regular Georgia Job Tax Credit for any company type that qualifies for this benefit. Gwinnett companies located in a LDCT and create more than five jobs may receive credits of up to $3,500 per job, per year for five years (for a total benefit of $17,500 per job created).

The maximum Job Tax Credit allowed under law – $3,500 per job created, per year, for 5 years
Only applicable to Georgia Target Industries (as confirmed by the DCA)
Use of Job Tax Credits against 100 percent of income tax liability and withholding
Balance applicable towards state payroll withholding
For an information sheet with complete details on LDCTs, click below:

Less Developed Census Tracts (LDCTs) Information Sheet

Gwinnett Place Area

  • Census Tract 502.11
  • Census Tract 502.15
  • Census Tract 505.39
  • Census Tract 505.41
  • Census Tract 505.42

Gwinnett Village Area

  • Census Tract 504.17
  • Census Tract 504.18
  • Census Tract 504.19
  • Census Tract 504.21
  • Census Tract 504.22
  • Census Tract 504.23

Lilburn Area

  • Census Tract 504.10
  • Census Tract 504.35
  • Norcross Area
  • Census Tract 503.15
  • Census Tract 503.20

Peachtree Corners/Norcross Area

  • Census Tract 503.04
  • Census Tract 503.06
  • Suwanee/Lawrenceville Area
  • Census Tract 505.25