Manufacturing Incentives

Tax incentives in Athens-Clarke County may either come from Athens-Clarke County or the State of Georgia.

State tax credits and incentives for qualifying business are offered under Georgia’s Business Expansion and Support Act (BEST). BEST incentives include:

  • Child Care Tax Credit
  • Investment Tax Credit
  • Job Tax Credit
  • Job Tax Credit for Joint Development Authorities
  • Manufacturing Machinery and Computer Sales Tax Exemption
  • Optional Investment Tax Credit
  • Primary Materials Handling Sales Tax Exemption

For a Summary of all available state incentives and staff contacts, visit: http://www.dca.state.ga.us/economic/TaxCredits/programs/downloads/summaryTC_Best.pdf

Local incentives include both Freeport and Homestead tax exemptions.  Athens-Clarke County voters have elected to exempt the following types of commercial and industrial inventory:

  • Raw materials and goods in process of manufacture: 100% exemption
  • Finished goods produced in Georgia within the last 12 months: 100% exemption
  • Finished goods stored in Georgia within the last 12 months and destined for shipment out-of-state: 100% exemption

The deadline for filing an application for freeport exemption with the Board of Tax Assessors is April 1 to receive the full exemption.

For more information on any of these programs plus other available funding opportunities, visit Athens-Clarke County’s Economic Development  webpage or contact:

Teri Evans, Community Economic Development Coordinator
375 Satula Avenue, Athens, GA 30601
706-613-3155
Teri.evans@athensclarkecounty.com