2026 Annual Job Tax Credit Ranking
April 6, 2026
Georgia Department of Community Affairs
Dear Honorable Brian Kemp, Governor; The Honorable Burt Jones, Lieutenant Governor; The Honorable Jon Burns, Speaker of the House; DCA Board Members; Mayors; County Commission Chairs; Regional Commissions; Chambers of Commerce; Development Authorities; Other Interested Parties:
Each year, the Department of Community Affairs (DCA) ranks all 159 counties in Georgia based on certain economic factors outlined in Georgia statute. The relative ranking uses a variety of statutorily identified, prior-year data, available through the American Community Survey as of February 5, 2026. With the October 2025 government shutdown, the data sets necessary for calculating the annual ranking were not available until early February 2026. This data is used to determine job tax credit tiers and to identify less developed census tracts and military zones, each of which has certain credit incentives to encourage development in less developed communities.
Job Tax Credit (JTC) County Tier Ranking:
As required by O.C.G.A. § 48-7-40(b), each county is assigned an annual tier ranking to determine eligibility for job tax credits (JTC), which, under some designations, may be used against Georgia income taxes for any business or headquarters of any such business engaged in manufacturing, warehousing and distribution, processing, telecommunications, broadcasting, tourism, research and development industries, or services for the elderly or persons with disabilities that create and maintain sufficient numbers of new full-time jobs. (In the forty least developed counties, and certain specially designated areas, job tax credits are available to businesses of any nature, including retail businesses). For example, Tier 1 counties necessitate at least 2 net new jobs to be eligible for a credit of $3,500 per net new job. Tier 2 counties necessitate at least 10 net new jobs to be eligible for a credit of $2,500 per net new job. Tier 3 counties necessitate only 15 net new jobs to be eligible for a credit of $1,250 per net new job. Tier 4 counties necessitate at least 25 net new jobs to be eligible for a credit of $750 per net new job. Benefits and requirements are comparable for specially designated lesser-developed areas.
Annual changes in an area’s designation could have an impact on the incentives available to businesses locating or expanding in that particular community. A complete listing of 2026 Job Tax Credit County tiers is included as Appendix A. The following table lists the counties whose designation will change and result in a subsequent reduction in the tax credit benefit available through the Job Tax Credit Program. Businesses currently planning job creation in these counties are eligible to preserve 2025 JTC benefits by filing a Notice of Intent (NOI) prior to the July 5, 2026, deadline (90-day filing period). The NOI form is available for online submission (beginning April 6, 2026, and thereafter). Paper forms are no longer accepted.
Please find the online NOI form here: https://survey123.arcgis.com/share/fadae6ea36f94621a8eca2c2e180035a?width=0.88
NOIs are filed online with DCA to prevent adverse effects to a business based on changes in county tier rankings, re-ranking out of the Bottom 40 counties, or lesser-developed census tracts under Less Developed Census Tract or Military Zone special designations. There are many changes for 2026 reflected in the memo provided.
Less Developed Census Tract Designations:
O.C.G.A. § 48-7-40.1(b) requires that DCA also rank the state’s census tracts by December 31 of each year. However, with the October 2025 government shutdown, the data sets necessary for calculating census tracts were not available until early February 2026. The census tract detail is applicable to a 2026 tax year beginning on or after January 1, 2026, and includes “lesser developed” census tracts that are statistically similar to the bottom seventy-one (71) counties (Tier 1) and are contiguous to at least nine (9) other such similar tracts. To rank census tracts, DCA used American Community Survey data available as of February 5, 2026, for the latest data available, which was related to 2024. A complete listing of designated Less Developed Census Tracts for 2026 is attached as Appendix B.
Changes in Less Developed Census Tract designations can also impact incentives available to businesses with plans to locate or expand in a particular area. These businesses are also eligible to file an online NOI, as outlined above, on or before July 5, 2026. The NOI is designed to prevent adverse effects to a business based on re-ranking out of a less developed census tract. Appendix C lists census tracts whose designation will change and result in a reduction in tax credit benefits. Therefore, filing an online NOI form will prevent adverse effects to a business based on changes in a re-ranking off the Less Developed Census Tract listing.
Military Zone Designations:
O.C.G.A. § 48-7-40.1(c)(2) provides for the designation of Military Zones where an area is comprised of one or more census tracts adjacent to a federal military installation where pervasive poverty exists, as evidenced by a 15 percent or higher poverty rate. Appendix D lists Military Zone census tracts whose designation will change and result in a reduction in tax credit benefits. Therefore, filing an online NOI form will prevent adverse effects to a business based on changes in a re-ranking out of a Military Zone census tract for 2026. Beginning with the 2019 annual ranking,
O.C.G.A. 48-7-40.1(c)(2.1) provided for the designation of Military Zones for census tracts in a county that contains a federal military installation with a garrison of at least 5,000 federal or military personnel combined and contains a “government-owned industrial park.” Designations may change at any time with the addition of census tracts meeting those criteria. A complete list of current census tracts designated as Military Zones are included as Appendix E. If any such changes are made during the year, an updated listing will be made available on the Military Zone website: https://dca.georgia.gov/financing-tools/incentives/military-zones
Notice of Intent (NOI) Process – Action Required:
DCA encourages all affected communities to proactively contact local industry to make them aware of these changes and encourage them to alert their accountants and/or contact DCA before the deadline for filing an NOI. Any company seeking to utilize the currently available 2025 eligibility and benefits may use the NOI process to secure these benefits for the next three years (2026, 2027, and 2028). Submission of an NOI must be received by July 5, 2026. Please note the Job Tax Credit Program rules were amended in 2026 to allow a full 90-days for submission of an NOI following the publication on the annual tier ranking.
NOIs are filed directly online with DCA to prevent adverse effects to a business based on changes in county tier rankings, re-ranking out of the Bottom 40 counties, or lesser-developed census tracts under the Less Developed Census Tract or Military Zone special designations. The NOI form is available for online submission. Paper forms are no longer accepted.
Please find the online NOI form here:
https://survey123.arcgis.com/share/fadae6ea36f94621a8eca2c2e180035a?width=0.88
State Opportunity Zones:
Eight (8) State Opportunity Zones expired on December 31, 2025.
Expiration of State Opportunity Zones do not qualify to file a Notice of Intent.
If you have questions about the JTC program or need assistance with an NOI submission, please visit our website:
https://dca.georgia.gov/financing-tools/incentives/job-tax-credits.
Sincerely,
G. Christopher, Nunn
Commissioner