The City of Atlanta is dedicated to supporting startup entrepreneurs. Businesses within the high technology, life sciences and intellectual property categories, as defined by the North American Industry Classification System, may qualify for an exemption when registering the new business with the City of Atlanta, Department of Finance, Office of Revenue.

Under the exemption, a qualifying business will not be taxed on the first one million dollars ($1,000,000.00) of gross receipts for the first 3 years of operations, specifically including the year of registration. Also, under the exemption, a qualifying business will not be taxed on the number of employees for the first 3 years of operations, specifically including the year of registration, except where the business has more than $1,000,000.00 of gross receipts; in which case, the per employee exemption will only apply to five employees.
 
To register your business/startup, search the ATL311 web portal for "Registering a New Business in the City of Atlanta" to obtain additional process requirements.
 
High Tech Waiver FAQs