Key Tax Facts: Georgia
- Flat 5.19% rate for tax year 2025, dropping about 0.10 points a year toward 4.99%
- Retirement income exclusion: up to $65,000 per person age 65+
- Social Security benefits are exempt
- Standard deduction: $12,000 single / $24,000 joint (2025)
Georgia State Income Tax Overview
Georgia has a flat state income tax rate of 5.19% for tax year 2025, reduced from 5.39% effective July 1, 2025. H.B. 1015 and subsequent legislation set a schedule of roughly 0.10-point annual reductions toward a 4.99% floor, subject to revenue conditions. Georgia moved to a flat tax in 2024, replacing a graduated system that topped out at 5.75%. The standard deduction is $12,000 for single filers and $24,000 for married couples filing jointly, and Georgia offers a $4,000 dependent exemption. Georgia excludes up to $35,000 of retirement income for residents aged 62 to 64 and up to $65,000 for those 65 and older, one of the more generous retirement exclusions in the country.
Georgia Income Tax Rate (2025)
Georgia uses a flat income tax rate -- the same percentage applies to all taxable income regardless of how much you earn.
Source: Georgia Department of Revenue
What a Georgia Resident Actually Pays: A Worked Example
| Taxable Income | $65,000.00 |
| Georgia Flat Rate | 5.19% |
| Estimated State Tax | $3373.50 |
| Effective Rate | 5.19% |
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Frequently Asked Questions -- Georgia Income Tax
Does Georgia have a state income tax?
Yes. Georgia imposes a state income tax with a flat rate of 5.19%. This is separate from your federal income tax obligation.
What is the Georgia income tax rate for 2025?
Georgia uses a flat income tax rate of 5.19% on all taxable income, regardless of income level or filing status.
Do I have to file a Georgia state tax return?
Most full-year Georgia residents with income above the state filing threshold must file a state return. Check the Georgia Department of Revenue for current thresholds and requirements.
How accurate is this estimate?
This is a planning estimate of your federal income tax only. It does not calculate Georgia state tax, and it does not account for state deductions, credits, exemptions, or local taxes. Use the Georgia rate schedule above as a reference, and verify with official Georgia tax forms or a qualified tax professional.
Does this calculator include federal income tax?
Yes. The calculator estimates your 2025 federal income tax using the official IRS 2025 brackets. It does not compute your Georgia state tax -- see the Georgia rate schedule below to work that out.
Where can I find official Georgia tax forms?
Official forms, instructions, and filing guidance are available at the Georgia Department of Revenue.
What is the sales tax rate in Georgia?
Georgia's combined state and average local sales tax rate is 7.36%. This is separate from income tax and applies to most retail purchases -- use our sales tax calculator to check a specific purchase.
When are Georgia 2025 state taxes due?
2025 taxes are generally filed in 2026. The Georgia filing deadline is April 15, 2026, the same as the federal deadline.
Understanding Your Georgia Tax Estimate
Your results combine two separate bills: federal tax owed to the IRS, and Georgia state tax owed to the Georgia Department of Revenue. The state return is filed separately from your federal Form 1040, with a state filing deadline of April 15. For the mechanics of how bracket math actually works -- why your effective rate is almost always lower than your top bracket -- see our marginal vs. effective tax rate guide.
Lowering Your Georgia Bill
Pre-tax retirement contributions reduce your federal and Georgia taxable income in the same move -- see our 401(k) contribution limits and HSA limits guides for the current caps. Beyond that, Georgia-specific credits and deductions that don't exist at the federal level are listed at the Georgia Department of Revenue -- worth checking, since these are easy to miss if you only look at federal guidance.
Combined Sales + Income Tax Picture
Georgia's combined state-plus-average-local sales tax rate is 7.36%. If you're self-employed, that's an added layer on top of income tax -- our self-employment tax calculator covers the SE-specific piece separately.
Disclaimer: Estimates for educational purposes only. State tax results are approximations based on published bracket data and do not account for all deductions, credits, exemptions, local taxes, or individual situations. Not tax, legal, or financial advice. Consult the Georgia Department of Revenue or a qualified tax professional for guidance specific to your situation.