Tax Incentives

Since 2000, Gwinnett County has led the metro Atlanta region’s job growth, population growth, and number of businesses added. The County is ranked among the top nationwide locations for innovative, knowledge-based, and international businesses as well as headquarters for the nation’s industry leaders.

Easy access to major interstate highways, international airports, and nearby ports, along with award-winning schools and a qualified workforce make Gwinnett a perfect environment for business location and growth.

The best incentives the County can provide to businesses are a healthy economic environment and a competitive business climate that offers a reasonable business cost structure. These qualities have consistently ranked Georgia, the metro Atlanta region, and Gwinnett County among the top of surveys that evaluate business climate and quality of life.

In addition to its excellent business environment, Gwinnett County offers an array of attractive financial business incentives. Companies looking to expand, relocate, or open a new location may take advantage of these business incentives at the discretion of the County government. Corporations such as NCR and Asbury Automotive have already taken advantage of Gwinnett County’s attractive business incentives.

Gwinnett County’s business incentives range from permits and zoning assistance to reduction in development fees, reduction in property tax, and Industrial Revenue Bond financing, which, more specifically, includes up to $10 million in tax-free bonds for the financing of manufacturing facilities at lower-than-market costs.

Gwinnett has a number of Community Improvement Districts (CIDs) and Tax Allocation Districts (TADs) across the county. Businesses may be eligible for incentives whether they are located inside or outside of a CID.

Businesses inside a CID or TAD must satisfy at least two of the following conditions to be
eligible to receive incentives:

• Add at least 10 new jobs
• Pay at least the nationwide average salary for that industry
• Have an estimated fiscal impact with a net present value of at least $100,000, as determined by Gwinnett County’s analysis
• Be competitive and actively seeking more than one location for its relocation or expansion needs

Businesses outside the boundaries of a CID or TAD must satisfy at least two of the following conditions to be eligible to receive incentives:

• Add at least 25 new jobs
• Pay an average salary at least 1.25 times the county average for that industry
• Have an estimated fiscal impact with a net present value to the County of at least $250,000, as determined by Gwinnett County’s analysis
• Be competitive and actively seeking more than one location for its relocation or expansion needs

The following are some of the major incentives that may be offered to businesses:

• Reduction of fees for development permits
• Reduction of application fees for rezoning requests, special use permits, variance requests, and requests for changes in zoning conditions
• Reduction of business occupation taxes
• Reduction of water/sewer charges, including reduction of system development charges for water and sewer services
• Acceleration of all aspects of the development review process
• Acceleration of public hearing dates for rezoning requests, special use permits, variance requests, and requests for changes in zoning conditions

*All businesses seeking tax incentives must complete the fiscal impact form.

Notes regarding terms used in this document:

• In no event shall any incentive result in a payment of County funds to a business.
• The term “Development Permits” means any and all land disturbance permits, including clearing, grubbing and grading permits, building permits, sign permits, and water and sewer development permits.
• Gwinnett incentives are not a use by right. Gwinnett County and Gwinnett Economic Development reserve the right to approve or deny any candidate for any reason.