Less Developed Census Tracts (LDCTs) provide a boost to the regular Georgia Job Tax Credit for any company type that qualifies for this benefit. Gwinnett companies located in a LDCT and create more than five jobs may receive credits of up to $3,500 per job, per year for five years (for a total benefit of $17,500 per job created).

• The maximum Job Tax Credit allowed under law – $3,500 per job created, per year, for 5 years
• Only applicable to Georgia Target Industries (as confirmed by the DCA)
• Use of Job Tax Credits against 100 percent of income tax liability and withholding
• Balance applicable towards state payroll withholding

For an information sheet with complete details on LDCTs, click below:

Less Developed Census Tracts (LDCTs) Information Sheet

1. Gwinnett Place Area
   Census Tract 502.11
   Census Tract 503.13
   Census Tract 504.24
   Census Tract 505.24
   Census Tract 505.26
   Census Tract 505.37
   Census Tract 505.39
   Census Tract 505.41
   Census Tract 505.42
2. Gateway 85 Area
   Census Tract 503.14
   Census Tract 503.17
   Census Tract 503.19
   Census Tract 504.17
   Census Tract 504.18
   Census Tract 504.19
   Census Tract 504.21
   Census Tract 504.22
   Census Tract 504.31
   Census Tract 504.33
   Census Tract 504.34
   Census Tract 504.35
   Census Tract 505.34
3. Lilburn Area
   Census Tract 504.10
   Census Tract 504.36
4. Norcross Area
   Census Tract 503.15
   Census Tract 503.20
5. Peachtree Corners/Norcross Area
   Census Tract 503.06