Local and State Incentives

The State of Georgia provides a wide variety of statutory and negotiated incentives for eligible projects. Being qualified as a Tier I county allows firms locating in Emanuel County for EXTRA incentives at the highest level provided by the State. Job tax credits are $4000 per job each year for 5 years. As an active and interested business partner, the Swainsboro/Emanuel County Joint Development Authorities will work with companies to provide the most attractive incentive packages, commensurate with the scope of the project.

Corporate income tax credits are traditionally limited to 50% of a taxpayer’s state income tax liability, but occasionally may offset up to 100% of their income tax or withholding liability. In some instances, tax credits can be stacked, resulting in realized tax savings greater than 50%. In most instances, unused tax credits may be carried forward 10 years. Emanuel County qualifies as a Tier 1 County, allowing your company the highest investment tax credit and/or the highest job tax credit allowance in Georgia.

For more information on Incentives contact Andy Riley at (478) 237-6426 or rileyjda@bellsouth.net, President of the Swainsboro/Emanuel County Joint Development Authorities.

Downtown Business Incentives

The Joint Development Authority (JDA) has allocated monies as an incentive for businesses to locate in the C6-D region. These monies are earmarked for rent subsidies, relocation costs and expenses associated with opening a business. These monies can only be allocated to NEW businesses located within the downtown area as defined by the Downtown Development Authority. The incentives are intended to promote new businesses from the Retail and Restaurant sectors. New businesses interested in receiving an incentive package should fill out an application at City Hall detailing their request. For more information on the Downtown Business Incentives please contact the Director of Downtown Development at (478) 237-7025.

Tax Exemptions

Swainsboro and Emanuel County exempts up to 100% of manufacturer’s inventory under the local option Freeport law. Industrial and warehouse inventories are exempt from property taxes if the inventory is destined to be shipped out of state. In addition, the Joint Development Authorities will work closely with your industrial company in formulating a local incentives package that will be very competitive. Sales and Use taxes differ from industry to industry. For more information on Georgia Sales and Use Tax contact the Swainsboro/Emanuel County Joint Development Authorities.