2025 Timber Tax Credit

The preapproval period for the 2025 Timber Tax Credit closed on December 31, 2025.  Taxpayers must have filed the application electronically through Georgia Tax Center (GTC).

If you have questions or concerns with your filing, please contact the Timber Tax Credit Help Line at 844-784-7016.

What to Expect

Within 30 days of submitting your pre-approval application you will receive either a letter of completeness or incompleteness. If your application is not complete it must be corrected to be considered for approval.

The Department will process all completed applications and approval letters will be issued no later than January 31, 2026.

Replanting Information

Once you complete the replanting of timber in a quantity projected to yield at maturity at least 90 percent of the diminution of value included in the computation of the timber casualty loss claimed, you must report on GTC that this requirement has been met. Use the IT-TIM-RPT to file this report.

1. From the Entity dashboard, click on More
2. Scroll to the Management Tile
3. Click on Manage my credits
4. Click on File IT-TIM-RPT and follow the prompts
5. All required documents must be submitted at the time of the Report submission

Note: Until this required report is submitted, the certificate cannot be viewed on GTC and the credit cannot be sold or claimed by anyone.

Claim Credit

Claim your credit when you file your income tax return.

Note: If you sell your credit, use the IT-Trans on GTC. This credit cannot be transferred or sold more than once, and it can only be sold to a single taxpayer.