Georgia uses a flat income tax
Georgia taxes every dollar of taxable income at a single rate of 4.99%, with no brackets to move between.
The flat rate is still the ceiling rather than the going rate. Because Georgia subtracts a deduction or exemption before applying it, $1,700 on $50,000 is an effective 3.49% of gross while $6,700 on $150,000 is 4.49%, closer to the headline 4.99%, but only approaching it as income rises.
Georgia income tax brackets for 2026
Single filer rates. Married couples filing jointly use the same rates and the same thresholds, and on $120,000 a joint return works out at $4,500, the same as two single filers on $60,000 each pay between them.
| Rate | Taxable income over |
|---|---|
| 4.99% | $0 |
Worked examples for Georgia
Using Georgia's 2026 rates, standard deduction and exemptions:
| Situation | Georgia tax | Effective state rate |
|---|---|---|
| Single, $60,000 | $2,246 | 3.74% |
| Single, $120,000 | $5,240 | 4.37% |
| Married filing jointly, $120,000 | $4,491 | 3.74% |
The joint figure is lower than the single figure on the same $120,000 only because the joint return covers two people's exemptions or credits; the rates themselves are the same.
Deductions and exemptions
Georgia allows a state standard deduction of $15,000 for a single filer and $30,000 for a married couple filing jointly.
All told, an $85,000 salary is taxed on $70,000.
How Georgia's income tax is put together
Georgia taxes every dollar of taxable income at one rate, 4.99%. There is no bracket structure to plan around: the only levers are the deduction and exemption amounts below. A single filer deducts $15,000 before the rates apply.
Georgia's rate, standard deduction and dependent exemption follow House Bill 463 of 2026, which applies from January 1, 2026 and postdates the Tax Foundation table (House Bill 463, Georgia Department of Revenue, 2026 Employer's Tax Guide).
Georgia's move to a flat tax
Georgia only recently became a flat-tax state. House Bill 1437 replaced the old graduated brackets with a single rate from 2024, and the rate is written to step down in later years provided revenue targets are met, so the figure above is a moving target in a way a long-settled flat state's is not. Check the current year's rate rather than assuming last year's still applies.
The bigger story for many Georgians is the retirement income exclusion, among the most generous in the country. Taxpayers aged 65 and over can exclude a substantial amount of retirement income each: pensions, interest, dividends, rental income and capital gains all count toward it, with a smaller exclusion available from age 62. For a retired couple this can remove most or all of their Georgia liability. The wage-based estimate above does not attempt to model it, so retirees should treat this page as a starting point only.
Georgia levies no local income tax, so unlike several neighboring states the rate above is the entire state-level income tax picture.
Part-year residents and out-of-state income
Georgia has no reciprocity agreements, so if you live here and work in another state, or move mid-year, you will generally file in both, and claim a credit rather than an exemption. How the credit works, and why moving to a higher-tax state still costs you.
Retirement income in Georgia
Georgia does not tax Social Security benefits, which puts it with the large majority of states. Pensions and IRA or 401(k) withdrawals are treated separately. See how states treat retirement income.
As an upper bound, $60,000 of retirement income taxed as ordinary wage income would cost about $2,200 here, an effective 3.74%. Any exclusion Georgia grants for pension or retirement-account income comes off that figure, so a retiree's real rate is usually lower than the brackets above suggest.
How Georgia compares
Georgia's top marginal rate of 4.99% ranks 23 of the 42 jurisdictions that tax income (41 states and D.C.). Florida has no income tax at all. Alabama tops out at 5%. Tennessee has no income tax at all. South Carolina tops out at 5.21%.
Filing and deadlines
Georgia's return is due in mid-April with your federal return. Deadlines and extensions covers the off-cycle states and what an extension does not buy you.
What this estimate covers
The figure applies Georgia's published 2026 rates and deductions to wage income, alongside federal tax and FICA (a well-sourced estimate, not a return). See what these calculators do and do not model.