When does Georgia's EV charging tax take effect?

January 1, 2027. An excise of about 2.8¢ per kilowatt-hour on public EV charging, enacted under O.C.G.A. § 48-9-3 and remitted by the station operator, applies from that date. The model carries it as an operating line from year two of a site opened in 2026; the start year is editable.

Georgia Power's dedicated time-of-use tariff for premises used exclusively for EV charging. Its summer-weekday on-peak window (2 p.m. to 7 p.m.) is narrow, and it carries a modest per-kW demand charge, shown in the rate table.

Does Georgia help fund charging build-out?

Georgia Power's Make-Ready program funds and owns the electrical infrastructure up to the charger for qualifying public sites, up to $300,000 per project through 2028. A separate state income-tax credit covers 10% of charging-equipment cost, capped at $2,500.

ForgeAsset / Supercharger ROI / Georgia

Tesla Supercharger ROI in Georgia

Georgia pairs a purpose-built utility tariff for public charging with a per-kWh charging tax that arrives in 2027, against the backdrop of one of the country's largest EV-manufacturing build-outs. ForgeAsset models Georgia Power's TOU-EVC-2 — a rate written specifically for premises used exclusively for EV charging — against Georgia's tax stack, including the 2027 excise as a modeled operating line from that year forward.

Model a Georgia site

What makes Georgia economics distinct

A per-kWh charging tax arriving January 2027

Georgia is moving to tax public EV charging like motor fuel. Under legislation enacted in 2023 and amended in 2024 (O.C.G.A. § 48-9-3), an excise of about 2.8¢ per kilowatt-hour on public charging takes effect January 1, 2027, remitted by the station operator, with mandatory kilowatt-hour-accurate metering enforced by the Department of Agriculture. The model carries this as an operating line from year two of a site opened in 2026, so its margin effect is visible rather than hidden.

A tariff built for public charging

Georgia Power's TOU-EVC-2 is a dedicated schedule for premises used exclusively for EV charging, not a repurposed commercial rate. Its on-peak window is narrow — 2 p.m. to 7 p.m. on summer weekdays only — with everything else, including all of October through May, priced off-peak. It carries a modest per-kW demand charge, shown in the rate table below.

The utility subsidizes build-out while the state taxes output

Georgia Power's Make-Ready program funds and owns the electrical infrastructure up to the charger for sites installing six or more ports or at least one DC fast charger, with up to $300,000 per qualifying project through the end of 2028. Georgia is a state where the utility is actively funding DC fast-charging build-out even as the state prepares to tax the electricity those chargers dispense.

An EV-manufacturing demand thesis

Hyundai's Metaplant in Bryan County (up to 500,000 vehicles per year) and Rivian's planned Stanton Springs plant ($5 billion, 400,000 units per year at full build) place Georgia among the states literally building the vehicles that will need charging. Metro Atlanta already sees roughly one in ten new vehicle registrations as electric or plug-in hybrid.

Utilities and tariffs modeled in Georgia

Utility & tariff	Energy	Demand
Georgia Power TOU-EVC-2	9.8¢/kWh–15.7¢/kWh by time of day	$5.10/kW of monthly peak

Rates are digit-verified against each utility's own filed sheets and update within two weeks of any revision. Full derivations are on the methodology page.

Georgia tax profile

Sales tax on hardware: 7.49%
Business personal property tax: 1.38% of equipment value (example rate)
Clean-fuels credit: no program
Per-kWh charging excise: 2.8¢/kWh from model year 2

Georgia tax defaults applied: no clean-fuels credit program exists in Georgia (the LCFS revenue line is $0), LLC costs use the $50/yr state registration, and the sales-tax and property-tax defaults use statewide-average and Fulton County-example rates — county rates vary and both fields are editable in later steps. Georgia's 2.8¢/kWh motor-fuel excise on public charging, effective 2027-01-01, is included as the energy-excise line from model year 2 — the mapping assumes a 2026 opening and is editable in Step 3. At default volumes the excise is on the order of $22,000 per year once in force.

Georgia programs and incentives

Georgia Power Make-Ready program

Georgia Power funds and owns the electrical infrastructure up to (not including) the charger, for public-use or public-fleet sites installing six or more ports or at least one DC fast charger, with up to $300,000 per qualifying project. The program runs through December 31, 2028 or until funds are exhausted.

Georgia income-tax credit for charging equipment

A state income-tax credit of 10% of EV charging station cost, capped at $2,500, for qualifying business installations. This is a modest income-side credit rather than property-tax relief.

NEVI (federal, GDOT-administered)

Roughly $135 million in total formula allocation; a second round awarded about $24.4 million for 26 new fast-charging stations of four chargers each, prioritizing rural and underserved corridor gaps.

Georgia charging market

Georgia carries roughly 88 Supercharger stations, concentrated in metro Atlanta and along the I-75, I-85, and I-16 corridors. The state's economics are distinguished by the 2027 arrival of a per-kWh charging excise and by a manufacturing build-out — Hyundai and Rivian — that anchors a forward-demand narrative for charging.

Georgia Supercharger ROI — questions

When does Georgia's EV charging tax take effect?: January 1, 2027. An excise of about 2.8¢ per kilowatt-hour on public EV charging, enacted under O.C.G.A. § 48-9-3 and remitted by the station operator, applies from that date. The model carries it as an operating line from year two of a site opened in 2026; the start year is editable.
What is TOU-EVC-2?: Georgia Power's dedicated time-of-use tariff for premises used exclusively for EV charging. Its summer-weekday on-peak window (2 p.m. to 7 p.m.) is narrow, and it carries a modest per-kW demand charge, shown in the rate table.
Does Georgia help fund charging build-out?: Georgia Power's Make-Ready program funds and owns the electrical infrastructure up to the charger for qualifying public sites, up to $300,000 per project through 2028. A separate state income-tax credit covers 10% of charging-equipment cost, capped at $2,500.

Sources

Model a Tesla V4 Supercharger site in Georgia — payback, NPV, IRR, and a 15-year cash flow from your own inputs.

Run a Georgia scenario

Other states: California, North Carolina, Oregon, Pennsylvania, Florida, Arizona, Texas, Virginia, Illinois, Michigan, Tennessee. Coverage spans twelve states in total — see the full list.

ForgeAsset is software, not investment, tax, or legal advice — outputs are model estimates from your inputs, not guarantees. Rates and programs current as of research; verify current terms with each source before committing capital.