Marietta Military Zones

Program Overview

The Military Zone Job Tax Credit Program provides additional benefits to business located in specified census tracts or additionally designated areas which are adjacent to a military base and considered to be less developed or have a higher rate of poverty.

Business located in areas designated as Military Zones may qualify for a $3,500 tax credit for 5 years when 2 or more eligible new jobs a created within a single tax year. The job tax credit can be taken against a new or existing businesses Georgia income tax liability and withholding taxes. The law allows for any lawful business to qualify for the credit, including retail, so it is not limited to specific industries like the state’s regular job tax credit program. Businesses may claim the job tax credits for up to five years, as long as the jobs created are maintained.

A complete overview of the Military Zone job tax credit, including the steps for filing for the job tax credit can be found in the Military Zone Job Tax Credit (PDF).

For general information on the Military Zone tax credit program requirements visit the Department of Community Affairs website.

Employer Benefits

  • Highest benefit level allowed under the Job Tax Credit Program - $3,500 per job created.
  • The lowest job creation threshold of any job tax credit program - 2 jobs.
  • Provides for businesses of any nature to qualify, not just a defined "business enterprise."
  • Use of Job Tax Credits against 100 percent of Georgia income tax liability and withholding taxes.

Designated Area Maps