Your port shipments may already be earning you a bonus tax credit.
If your business ships through a Georgia port and has grown its import or export volume by at least 10% over a base year, you may be eligible for the Georgia Port Activity Tax Credit. The credit is a bonus on top of the Job Tax Credit or the Investment Tax Credit, and most businesses that qualify have never claimed it.
What is the Georgia Port Activity Tax Credit?
The Georgia Port Activity Tax Credit is a state income tax incentive created under O.C.G.A. § 48-7-40.15. It is a bonus credit that attaches to either the Georgia Job Tax Credit (JTC) or the Georgia Investment Tax Credit (ITC), not a standalone credit you claim on its own.
For businesses claiming the Job Tax Credit, the port bonus adds $1,250 per qualifying job per year, for up to five years. For businesses claiming the Investment Tax Credit, the port bonus elevates the credit rate to the Tier 1 equivalent, 5% of qualified investment, regardless of which county tier the business is actually in. For recycling, pollution control, and defense conversion investment, that rate goes to 8%.
The port bonus can offset up to 50% of a business's Georgia corporate income tax liability. Unused credit carries forward.
A credit most port shippers have never heard of.
The Georgia Port Tax Credit has been on the books for years. But it is layered on top of two other credits, tied to specific port activity thresholds, and requires documentation that most businesses do not track as a matter of course.
The result: businesses that legitimately qualify let the credit expire unclaimed. Not because they don't want it. Because no one told them it was there, and the process for claiming it is not obvious.
If your business uses the Georgia Port of Savannah or any other Georgia port and has grown its tonnage, container count, or TEU volume by 10% over a qualifying base year, this conversation is worth having.
Eligibility requirements
To claim the Georgia Port Activity Tax Credit, a business must meet all of the following criteria:
Must already qualify for the Georgia Job Tax Credit or the Georgia Investment Tax Credit. The port bonus does not exist independently.
Must have increased port activity through a Georgia port by at least 10 percent over a base year.
The base year port traffic must meet one of these minimum thresholds: at least 75 tons, or at least 5 containers, or at least 10 TEUs (Twenty-foot Equivalent Units).
The increase must be documented with verifiable shipping records from a qualifying Georgia port facility.
What counts as port activity?
Port activity includes imports and exports moved through any Georgia port facility, measured in tons, container count, or TEU volume. The Georgia Ports Authority maintains records that support the required documentation.
How the port bonus is calculated
The Georgia Port Tax Credit works differently depending on which base credit the business is claiming.
The Tier 1 elevation on the ITC path is the detail most businesses miss. A manufacturer in a Tier 4 county normally qualifies for a 1% investment credit. With the port bonus, that same investment qualifies at 5%. The difference on a $10 million capital project is $400,000.
The Port Tax Credit is not particularly difficult to qualify for. It is difficult to know you qualify. The credit requires you to first qualify for the JTC or ITC, then layer the port bonus on top. Many businesses are already eligible for the underlying credit but have never filed for it. Adding the port bonus on top of a credit you haven't claimed yet feels like too much to take on without a guide. The other sticking point is documentation. Georgia requires shipping records that demonstrate the 10% increase over a base year. If you don't have a systematic way to pull port volume data, the credit sits on the table. TaxCredible handles both. We identify the base credit eligibility, verify your port activity records, calculate the bonus, and build the filing package. You don't have to become an expert in Georgia tax incentive law to claim what you're owed.
Why most qualifying businesses never claim this credit
How it works with TaxCredible
Step 1: Qualify
We review your shipping activity, port volume records, and underlying JTC or ITC eligibility. We tell you what you have and what you can claim, including prior years within the statute of limitations.Step 2: Document
We collect your port records, run the calculations, and build an audit-ready package that supports the credit on your Georgia return.Step 3: Claim
Your CPA files the credit using the package we prepare. We handle questions if the return is reviewed.
For CPAs: we slot into your existing workflow. You bring the client relationship. We bring the credit expertise and the documentation. You review and sign off.
Find out if your port activity is worth a credit.
Most businesses that qualify have multiple years of eligible port activity they have never claimed. The credits you have already earned don't carry forward forever. Fill out the form below or schedule a call to get a straight answer on what you have.
Frequently Asked Questions
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No. The Port Tax Credit is a bonus that adds to either the JTC or the ITC. You must first qualify for one of those underlying credits. The port bonus cannot be claimed on its own.
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The base year is the reference period against which your port activity increase is measured. The Georgia Department of Revenue determines the qualifying base year at the time of filing. Your shipping volume must have grown at least 10% above that baseline to qualify. TaxCredible identifies the correct base year as part of the initial review.
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Georgia port facilities operated by the Georgia Ports Authority qualify, including the Port of Savannah and the Port of Brunswick. The activity must be documented through official port records.
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Yes. The port bonus on the Investment Tax Credit path upgrades the applicable rate to the Tier 1 equivalent, 5% of qualified investment, regardless of the county tier the business is actually in. For recycling, pollution control, and defense conversion investment, the rate increases to 8%.
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The Georgia Port Tax Credit can offset up to 50% of a company's Georgia corporate income tax liability in a given year. Any credit not used in the current year carries forward to future years. There is no expiration after the carryforward begins.
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Yes, within the statute of limitations. TaxCredible reviews prior years as part of the standard engagement. If your business has been shipping through Georgia ports and growing volume for several years, there may be multiple credit years available.
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TaxCredible works on a contingency basis for most credit engagements, meaning no fee unless you recover a credit. We can walk through the specific structure for your situation on the first call.