Property-tax rates in Northwest Georgia are low relative to Georgia's metro regions, and local development authorities across all four counties offer tax-abatement opportunities for qualifying businesses.
Corporate income tax
Georgia's corporate income-tax rate is 5.39%. The state uses a Single-Factor Gross Receipts apportionment formula based solely on sales within Georgia — a meaningful advantage over southeastern states that still use a three-factor calculation, particularly for companies that sell outside the state.
Property tax
Property is assessed at 40% of fair market value. Millage rates vary by location and combine county, city, school and state components. Local development authorities offer abatements on qualified real and personal property for new and expanding companies.
Sales tax
The combined sales-tax rate is 7% in Catoosa, Chattooga and Dade counties (4% state + 3% local) and 8% in Walker County (4% state + 4% local).
Job Tax Credits
Available for a 10-year period on qualifying jobs:
| County | Tier | Credit per job | Minimum new jobs |
|---|---|---|---|
| Chattooga | Tier 1 | $4,000 | 2 |
| Catoosa | Tier 3 | $1,750 | 15 |
| Dade | Tier 3 | $1,750 | 15 |
| Walker | Tier 3 | $2,250 | 15 |
An additional $1,250 per job credit is available for companies that increase activity at Georgia's Savannah or Brunswick ports.
Inventory (Freeport) exemption
Most jurisdictions provide 100% Freeport exemptions for manufacturer raw materials, finished goods held by the original manufacturer, and distributor or wholesaler inventory destined for out-of-state shipment. The City of Fort Oglethorpe offers a 40% exemption; every other county and municipality in the region offers 100%.
Figures are provided for general guidance. Contact us for current, project-specific rates.