Georgia's income tax brackets for 2024
Georgia has a progressive income tax system, meaning the rate you pay depends on how much you earn. The state uses six tax brackets that range from 1% on the lowest incomes to 5.75% on the highest. Your income gets taxed at each bracket rate as it climbs, not all at one rate.
For the 2024 tax year, here is how the brackets break down for single filers:
| Income Range | Tax Rate |
|---|---|
| $0 to $750 | 1% |
| $750 to $2,250 | 2% |
| $2,250 to $3,750 | 3% |
| $3,750 to $5,250 | 4% |
| $5,250 to $7,000 | 5.25% |
| $7,000 and above | 5.75% |
Married filers filing jointly have different bracket thresholds — each range is roughly double the single filer amount. The Georgia Department of Revenue publishes updated brackets each year, so the exact dollar amounts shift slightly to account for inflation.
Key Takeaways
- Georgia's top income tax rate is 5.75%, which applies only to income above $7,000 for single filers in 2024.
- You pay tax at each bracket rate as your income climbs, not at a single rate for all your earnings.
- Married couples filing jointly have higher income thresholds before reaching each bracket.
- The Georgia Department of Revenue updates tax brackets annually, so rates and thresholds change year to year.
- Your actual tax bill also depends on deductions, credits, and whether you have income from other states.
Who has to file a Georgia state tax return
You must file a Georgia return if you live in Georgia and your income is above the threshold for your filing status. The threshold is usually lower than the federal requirement, so you might owe Georgia tax even if you do not owe federal tax.
Georgia considers you a resident if you lived in the state for more than 183 days during the tax year, or if you maintained a permanent home there. Military members stationed in Georgia are treated as residents. If you moved to Georgia partway through the year, you may owe tax only on income earned after you arrived, depending on your situation.
Non-residents who earned income in Georgia — for example, someone who worked there temporarily — may also owe Georgia tax on that income even if they lived elsewhere.
What income counts and what does not
Georgia taxes most types of income the same way the federal government does: wages, self-employment income, interest, dividends, and capital gains all count. However, Georgia has some specific rules that differ from federal tax.
Georgia does not tax Social Security benefits, which is a significant break for retirees. Retirement income from pensions and annuities may be partially or fully excluded depending on your age and income level — the state allows a retirement income exclusion for people 55 and older. Military retirement pay gets special treatment and may be partially excluded as well.
Long-term capital gains (assets held more than one year) are taxed at the same rate as ordinary income in Georgia, unlike the federal system which has lower rates for capital gains. Short-term capital gains are taxed as ordinary income.
Standard deduction and itemizing in Georgia
Georgia allows you to take either the standard deduction or itemize deductions, just like federal tax. The standard deduction amount varies by age and filing status. For 2024, the standard deduction for a single filer under 65 is $3,000, and for married filing jointly it is $6,000.
If you are 65 or older, you get an additional standard deduction amount. Georgia also allows an additional standard deduction for blind filers. These amounts increase slightly each year.
If your itemized deductions — mortgage interest, property taxes, charitable donations — add up to more than the standard deduction, you can itemize instead. Many Georgia residents use the standard deduction because it is simpler and often results in the same or lower tax.
Tax credits that reduce what you owe
Georgia offers several tax credits that directly reduce the amount of tax you owe, dollar for dollar. The Georgia Child and Dependent Care Credit helps working parents pay for childcare. The Georgia Education Credit covers tuition and fees at Georgia colleges and universities. The Earned Income Tax Credit (EITC) is available to lower-income workers and may result in a refund.
Georgia also has credits for adoption expenses, property tax paid on a primary residence, and contributions to certain retirement accounts. Some credits are refundable, meaning you can receive money back even if you owe no tax. Others are non-refundable and can only reduce your tax to zero.
The Georgia Department of Revenue website lists all available credits and the income limits for each. Credits change periodically, so checking the current year's rules before you file is important.
When Georgia taxes are due and how to file
Georgia income tax returns are due on the same date as federal returns — April 15 of the following year, or the next business day if April 15 falls on a weekend. If you file a federal extension, you automatically get an extension for Georgia as well, moving the deadline to October 15.
You can file your Georgia return using tax software, by mail, or through a tax professional. The Georgia Department of Revenue does not offer online filing directly through their website, but they accept returns filed through IRS-approved software that includes Georgia forms. If you file by mail, send your return to the address listed in the current year's tax forms.
Payments can be made online through the Georgia Department of Revenue website, by check or money order with your return, or through an electronic funds withdrawal. If you owe tax, paying by the April 15 deadline avoids penalties and interest.
Frequently Asked Questions
Do I have to pay Georgia income tax if I work remotely for a company in another state?
If you live in Georgia and work remotely, you owe Georgia tax on your income regardless of where your employer is located. Georgia taxes residents on all income earned, whether the work happens in-state or out-of-state. You may also owe tax to the other state if you worked there physically during the year.
What happens if I move out of Georgia partway through the year?
You are a Georgia resident for the entire year if you lived there for more than 183 days. If you moved out before that, you may file as a part-year resident and owe tax only on income earned while you lived in Georgia. You will need to report the date you left and provide documentation of your new residence.
Can I deduct federal income tax paid from my Georgia return?
No. Georgia does not allow you to deduct federal income tax as an itemized deduction. You can only deduct state and local taxes (SALT) up to $10,000 total if you itemize, which is a federal limit that also applies to Georgia returns.
Is Georgia income tax withheld from my paycheck automatically?
Yes, if you work in Georgia or for a Georgia employer, your employer should withhold Georgia income tax from your paycheck. You complete a Georgia withholding form (similar to the federal W-4) when you start the job. If too much or too little is withheld, you will owe tax or receive a refund when you file.
What if I have income from multiple states?
You may owe tax to Georgia on income earned in Georgia and to other states on income earned there. Georgia allows a credit for taxes paid to other states to prevent double taxation, but you need to report all income sources on your return and calculate the credit correctly.