State · LIHTC 2026
LIHTC in Georgia: 2026 allocations, QAP and data
Georgia Department of Community Affairs (DCA), administering the Georgia Housing and Finance Authority (GHFA) housing credit program allocates Georgia's housing tax credits. The population-based part of Georgia's 2026 9% credit ceiling, before carryforwards and returned credits, is $38,610,187. That is $3.416 times 11,302,748 residents. Its 2026 private activity bond cap, which 4% deals compete for, is $1,525,870,980 ($135 per person).
Agency and qualified allocation plan
| Allocating agency | Georgia Department of Community Affairs (DCA), administering the Georgia Housing and Finance Authority (GHFA) housing credit program |
|---|---|
| Tax credit program page | Georgia Department of Community Affairs (DCA), administering the Georgia Housing and Finance Authority (GHFA) housing credit program LIHTC page |
| Current QAP | State of Georgia 2026-2027 Qualified Allocation Plan (2026-2027) |
| QAP status | Board approved 11-20-2025; amended version board-approved 8-12-26: dca.georgia.gov link |
Agency and QAP links checked 2026-10-30.
2026 credit ceiling and bond cap
| Item | 2026 | Per resident |
|---|---|---|
| Population (IRS Notice 2026-22) | 11,302,748 | 8th of 52 |
| 9% ceiling, population amount | $38,610,187 | $3.42 |
| Formula | greater of $3.416 × pop or $3,953,600 | per-capita applies |
| Private activity bond cap | $1,525,870,980 | $135.00 |
| Formula | greater of $135 × pop or $397,625,000 | per-capita applies |
Sources: IRS Rev. Proc. 2025-32 secs. 4.08 and 4.19 (the 9% amounts already include the 12% increase from Pub. L. 119-21 sec. 70422); IRS Notice 2026-22 (2026-15 I.R.B.). Computed by us and rounded to the dollar; agencies may round differently.
Only the population amount is shown. The full 2026 ceiling adds credits unused from 2025, credits returned by projects and any share of the national pool, which the agency reports in its allocation materials. See every state side by side on the 2026 ceilings and bond caps table.
Basis boost areas: 2027 QCTs and DDAs
HUD's 2027 lists, which apply from January 1, 2027, put 462 Georgia census tracts in qualified census tracts, spread across 100 counties. 20 nonmetropolitan counties are difficult development areas. In metro areas, 82 ZIP code areas (ZCTAs) are Small Area DDAs. A building in either can take 130% of eligible basis. Check an address with the QCT and DDA lookup.
| County | 2027 QCT tracts |
|---|---|
| Fulton County | 61 |
| DeKalb County | 40 |
| Clayton County | 32 |
| Gwinnett County | 30 |
| Chatham County | 24 |
Nonmetro DDA counties: Baldwin County, Bulloch County, Camden County, Charlton County, Elbert County, Franklin County, Gordon County, Irwin County, Polk County, Pulaski County, Rabun County, Randolph County, Stephens County, Sumter County, Thomas County, Troup County, Ware County, Washington County, Wayne County, White County.
Metro areas with Small Area DDAs: Athens-Clarke County, GA MSA; Atlanta-Sandy Springs-Roswell, GA HUD Metro FMR Area; Augusta-Richmond County, GA-SC HUD Metro FMR Area; Brunswick-St. Simons, GA MSA; Butts County, GA HUD Metro FMR Area; Columbus, GA-AL HUD Metro FMR Area; Fort Lauderdale, FL HUD Metro FMR Area; Gainesville, GA MSA; Hinesville, GA HUD Metro FMR Area; Macon-Bibb County, GA HUD Metro FMR Area; Meriwether County, GA HUD Metro FMR Area; Miami-Miami Beach-Kendall, FL HUD Metro FMR Area; Savannah, GA MSA.
Every Georgia qualified census tract, with its population, poverty rate and median income, is on the Georgia QCT list by county.
Source: HUD 2027 QCT and DDA designations, FR Doc. 2026-20390 (91 FR 63573, Oct. 6, 2026).
Tax credit properties in Georgia
HUD's database lists 1,447 Georgia properties financed with housing tax credits that the allocating agency still monitors, with 85,759 income-restricted units. The largest city totals are below; see all cities on the Georgia apartments page.
| City | Properties | Restricted units |
|---|---|---|
| Atlanta | 212 | 13,801 |
| Atlanta (Fulton) | 44 | 5,612 |
| Savannah | 38 | 2,656 |
| Augusta | 29 | 2,635 |
| Columbus | 41 | 2,626 |
| Decatur | 37 | 2,445 |
| Lawrenceville | 16 | 2,356 |
| Gainesville | 19 | 1,813 |
| Macon | 31 | 1,813 |
| Clarkston | 8 | 1,480 |
| County | Properties | Restricted units |
|---|---|---|
| Fulton County | 270 | 20,462 |
| DeKalb County | 112 | 9,595 |
| Gwinnett County | 34 | 4,379 |
| Cobb County | 57 | 3,345 |
| Richmond County | 36 | 3,155 |
| Chatham County | 46 | 3,041 |
| Muscogee County | 42 | 2,736 |
| Clayton County | 26 | 2,722 |
| Hall County | 21 | 1,908 |
| Bibb County | 32 | 1,878 |
For buyers and lenders: the Georgia Year 15 and Year 30 list shows which of these properties reach the end of the compliance period or the 30-year extended use minimum from 2022 to 2034, by county.
Source: HUD's national LIHTC database (LIHTCPUB, revised May 28, 2026; projects placed in service through 2024). City pages cover cities with at least five properties; county links go to that county's 2026 income and rent limits.
Financing a LIHTC deal in Georgia
A 9% deal in Georgia competes for Georgia Department of Community Affairs (DCA), administering the Georgia Housing and Finance Authority (GHFA) housing credit program's 2026 ceiling of $38,610,187 (population amount) under the State of Georgia 2026-2027 Qualified Allocation Plan. A 4% deal needs an award from the state's $1,525,870,980 private activity bond cap: tax-exempt bonds must finance 50% of the aggregate basis of the building and land, or at least 25% if one or more of those bonds, from an issue dated after December 31, 2025, together finance at least 5% of that basis (the 25% bond test, for buildings placed in service in taxable years beginning after December 31, 2025). Sites in Georgia's 462 qualified census tracts for 2027 can take the 130% basis boost.
On HUD's records for the 1,010 Georgia properties on this site's city pages, 4% of those reporting the field were financed with tax-exempt bonds and 82% took 9% (70% present value) credits; 135 received allocations in 2015 or later.
Sources: IRS Rev. Proc. 2025-32; HUD 2027 QCT list; HUD's national LIHTC database (LIHTCPUB, revised May 28, 2026; projects placed in service through 2024), bond and credit-type fields. What to read in a QAP: state LIHTC programs. Sizing a Georgia deal: get a financing quote.
State housing tax credit
Yes. Georgia State Housing Tax Credit, O.C.G.A. 48-7-29 and 33-1-18, awarded by DCA with federal credits under the QAP. (primary source)
More Georgia data
- Georgia 2026 income and rent limitsby county
- Georgia tax credit apartmentsby city
- Georgia QCTs and DDAs2027 lists by county
- Year 15 and Year 30 propertiesby county
- QCT and DDA lookupby address
- Monthly credit ratesIRS
- LIHTC in Floridaprevious
- LIHTC in Guamnext
- All statescompare
Questions people ask
How much 9% LIHTC does Georgia get in 2026?
The population part of Georgia's 2026 housing credit ceiling is $38,610,187: the greater of $3.416 per resident or $3,953,600, applied to the 11,302,748 population in IRS Notice 2026-22. The agency's actual 2026 authority also adds unused and returned credits and any national pool share, so its own published figure can be higher.
Who allocates housing tax credits in Georgia?
Georgia Department of Community Affairs (DCA), administering the Georgia Housing and Finance Authority (GHFA) housing credit program. It awards 9% credits under its qualified allocation plan (State of Georgia 2026-2027 Qualified Allocation Plan, 2026-2027) and sets the rules 4% bond deals must meet to receive credits.
Does Georgia have a state low-income housing tax credit?
Yes. Georgia State Housing Tax Credit, O.C.G.A. 48-7-29 and 33-1-18, awarded by DCA with federal credits under the QAP.
Financing a Georgia tax credit deal?
Construction, bond, bridge-to-equity and permanent debt for Georgia 4% and 9% deals.