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Angel Investor Tax Credit

The qualified investor tax credit, also known as the "Angel Investor Tax Credit," became available to Georgia taxpayers in 2011. This law provides for a Georgia tax credit of up to $50,000 annually for investors of early-stage, start-up companies in Georgia.

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You want to find investors for your early-stage company. That's not so easy these days. The purpose of the Angel Investor Tax Credit is to encourage direct investment from individuals into startup companies in Georgia. The credit aims to expand the economy of Georgia by enlarging its base of wealth-creating businesses, thus increasing the number of quality and high-paying jobs.

Additionally, the Angel Investor Tax Credit aims to attract qualified individuals to move to and work within Georgia, to retain talented individuals educated in Georgia's university systems and to support businesses seeking to commercialize technology invented and developed in Georgia's universities.

Will the Angel Investor Tax Credit benefit your growing business? To find out, be sure to read HA&W's primer on this important tax credit.

Angel Credit Recap 

Investor Limit
per Year

Georgia Total
per Year

Georgia Total
for 3 Years

Maximum investment

$142,857

$28,571,429

$85,714,286

Maximum credit usage

$50,000

$10,000,000

$30,000,000

Income to offset with credit*

$833,333

$166,666,667

$500,000,000

*Based on the 6 percent current income tax rate for individuals in Georgia

 
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