Georgia Historic Rehabilitation Tax Credit, Owner-Occupied Residential

About This Program

Provides a 25% Georgia state income tax credit on qualifying rehabilitation expenses up to $100,000 for owner-occupied principal residences that are locally designated historic or contributing to a local historic district. New for 2026: eligible for homes in local (not just National Register) historic districts. Minimum $25,000 in qualifying expenses required. Work must meet Secretary of the Interior Standards.

Tax credit reduces your Georgia income tax bill by 25 cents per qualifying dollar spent (max $25,000 credit).

Key Details

• Home must be in a National/Georgia Register district OR locally designated historic
• Must be your principal owner-occupied residence
• Minimum $25,000 in qualifying rehabilitation expenses
• 25% credit on up to $100,000 in expenses = max $25,000 tax credit
• Apply through NRTigers portal before starting work | Call: 404-679-4840

How to Apply

Deadline: Applications accepted on rolling basis; work cannot begin until approved