Georgia Port Activity Tax Credit

Georgia companies that increase imports or exports through a Georgia port by at least 10 percent can qualify for a bonus tax credit.

Keeping up with the ever-changing eligibility guidelines and filing requirements can be overwhelming. Leave the heavy lifting to our team of tax incentive experts. Take these time-consuming tasks off your plate :

  • Ensuring your client is matched with the credits and incentives that are most appropriate for their needs
  • Collecting necessary data and documentation and completing complex calculations
  • Create an audit-ready tax incentive package that clearly identifies each key component of the calculation and supporting documentation

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The Port Tax Credit is a bonus that can be used with either the Job Tax Credit (JTC) or the Investment Tax Credit if the company 1) meets the requirements for one of those programs and 2) increases imports or exports through Georgia ports during a specified tax year and by a specified amount.

The specified tax year is the tax year prior to the tax year in which the company wants to claim the Port Tax Credit Bonus. For example, to claim the Bonus for tax year 2022, the specified tax year is tax year 2021.

Georgia Port Tax Credit Eligibility Guidelines

The Port Tax Credit is a bonus to the Georgia Job and Georgia Investment Tax Credits and can be used to offset up to 50% of corporate income tax liability.

  • Must be eligible for Georgia Jobs Tax Credit or Georgia Investment Tax Credit
  • Must increase port activity by 10%
  • Base year port traffic must be at least 75 tons; or 5 containers; or 10 TEUs (Twenty-foot Equivalent Units)

Tax Credit Opportunity


This “port bonus” is an additional $1,250 per job, per year, for up to five years for taxpayers with qualified increases in shipments through a Georgia port. The $1,250 is added to the Job Tax Credit.


This “port bonus” increases the Investment Tax Credit to the equivalent of a Tier 1 location regardless of the tier level; therefore, it would be equal to 5% of the qualified investment in expenses directly related to a manufacturing or telecommunications facility with the credit increasing to 8% for recycling, pollution control and defense conversion investment

Identifying your Port Tax Credit savings is easier than ever.

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