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 4.99% for 2026, with further scheduled reductions subject to state revenue thresholds. 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 and school components. Georgia levies no state property tax. 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 and Dade counties (4% state + 3% local), 9% in Chattooga County (4% state + 5% local) and 8% in Walker County (4% state + 4% local), effective October 1, 2026.
Job Tax Credits
Earned for five years per qualifying job (2026 DCA rankings):
| County | 2026 Tier | Credit per job* | Minimum new jobs | Offsets GA income tax | Excess to payroll withholding |
|---|---|---|---|---|---|
| Chattooga | Tier 1 | $4,000 | 2 | Up to 100% | Yes |
| Catoosa | Tier 3 | $1,750 | 15 | Up to 50% | No |
| Dade | Tier 3 | $1,750 | 15 | Up to 50% | No |
| Walker | Tier 3 | $1,750 | 15 | Up to 50% | No |
*Includes the $500 per-job Joint Development Authority credit. Credits are earned for five years per qualifying job; jobs added in the four years after the initial year also qualify. Unused credits carry forward five years. Tiers are re-ranked annually by the Georgia Department of Community Affairs; figures reflect 2026 rankings.
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.
Figures reviewed October 2026 against Georgia DCA 2026 rankings and current Georgia law. Tiers are updated each January.