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)
Estimate Your 2026 Federal and Georgia State Income Tax
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.
What Is Different About Georgia's Income Tax
Deductions and exemptions
Georgia moved to a flat tax in 2024 and set its standard deduction at $12,000 for single filers and $24,000 for joint filers for 2025, with a $4,000 dependent exemption per dependent. Itemizing is allowed only if the taxpayer itemized federally.
Credits worth knowing
Credits include a low-income credit for filers with income under $20,000, a child and dependent care credit worth 30% of the federal credit, a credit for taxes paid to other states, and the well-known credits for donations to rural hospitals and student scholarship organizations, both capped statewide.
Retirement, capital gains, and other income
Georgia's retirement income exclusion is among the largest in the country: taxpayers 62 to 64 can exclude up to $35,000 of retirement income and those 65 and older up to $65,000, per person. Social Security is fully exempt. Military retirement pay has its own exclusion for retirees under 62. Capital gains are taxed at the flat rate.
Rules summarized from the Georgia Department of Revenue guidance for tax year 2026. Amounts that index annually are described in general terms; confirm the current figure on the official form instructions.
Georgia Income Tax Rate (2026) projected
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% |
Where Georgia Stands Among the 50 States
Georgia's top rate of 5.19% ranks #22 of the 41 states that tax wages. The median top rate across those 41 states is 5.2%, so Georgia is below the middle of the pack. It is one of 14 states with a single flat rate, so every taxable dollar is taxed at 5.19% and the effective rate never climbs with income the way it does in the 27 graduated-rate states.
On sales tax the picture is similar: Georgia's combined state and average local rate of 7.36% ranks #19 of 50, against a national median of 7.00%.
Georgia State Tax at Five Income Levels (2026, single filer)
| Taxable income | Georgia tax | Effective rate | Marginal rate |
|---|---|---|---|
| $40,000 | $2,076 | 5.19% | 5.19% |
| $65,000 | $3,374 | 5.19% | 5.19% |
| $100,000 | $5,190 | 5.19% | 5.19% |
| $150,000 | $7,785 | 5.19% | 5.19% |
| $250,000 | $12,975 | 5.19% | 5.19% |
Brackets applied directly to the taxable-income figure shown, before Georgia-specific deductions, exemptions, or credits. Federal tax is separate and comes on top of every row.
Georgia vs. Its Neighbors on $75,000 of Taxable Income
A Georgia resident with $75,000 of taxable income pays about $3,893 in state income tax. Of Georgia's 5 neighboring states, 5 would tax that income less and 0 would tax it more -- Georgia is the most expensive state in its region on this measure.
| State | Structure | Tax on $75,000 | Top rate | Sales tax |
|---|---|---|---|---|
| Georgia (you) | Flat | $3,893 | 5.19% | 7.36% |
| Florida | No income tax | $0 | None | 7.01% |
| Tennessee | No income tax | $0 | None | 9.55% |
| North Carolina | Rate to 4.25% | $3,188 | 4.25% | 6.99% |
| Alabama | Rate to 5% | $3,710 | 5% | 9.22% |
| South Carolina | Rate to 6% | $3,858 | 6% | 7.44% |
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 2026?
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?
The federal figure uses the official IRS 2026 brackets and standard deduction. The Georgia figure applies the 2026 single-filer rate schedule to the same taxable income; it does not model Georgia-specific deductions, exemptions, credits, or local income taxes, so treat it as a planning number and confirm with the Georgia Department of Revenue or a tax professional before filing.
How does Georgia compare with nearby states?
On $75,000 of taxable income, Georgia collects about $3,893. Florida collects $0, Tennessee collects $0, North Carolina collects $3,188, Alabama collects $3,710, South Carolina collects $3,858. See the comparison table above.
Where does Georgia rank on state income tax?
Georgia's top rate of 5.19% ranks #22 of the 41 states with an income tax, against a median top rate of 5.2%. Its combined sales tax of 7.36% ranks #19 of 50.
Does this calculator include federal income tax?
Yes. It estimates your 2026 federal income tax using the official IRS 2026 brackets, then applies the Georgia rate schedule to the same taxable income and shows both figures plus the combined total.
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 2026 state taxes due?
2026 taxes are generally filed in 2027. The Georgia filing deadline is April 15, 2027, 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.