Georgia taxes your income at rates between 5.75% and 5.99%, depending on your filing status and income level
Georgia has a state income tax that applies to wages, self-employment income, investment earnings, and retirement distributions. The tax rate is not a single percentage — it depends on how much you earn and whether you file as single, married filing jointly, head of household, or married filing separately. The state uses a progressive system, meaning higher earners pay a higher percentage on their top dollars of income.
Unlike federal income tax, Georgia's system is relatively simple. There are only a few tax brackets, and the rates are lower than many other states. You file your Georgia return separate from your federal return, usually at the same time you file with the IRS.
Key Takeaways
- Georgia's income tax rates range from 5.75% to 5.99% depending on your income and filing status, with no local income tax added on top.
- You must file a Georgia return if you earned income in the state, even if you owe no tax, and the deadline is the same as the federal deadline (usually April 15).
- Georgia allows you to claim the same deductions and credits you use on your federal return, including the standard deduction.
- If your employer withholds too much tax from your paycheck, you will receive a refund when you file; if too little is withheld, you will owe when you file.
Georgia's tax brackets and rates for the current year
Georgia uses five tax brackets. Your bracket depends on your filing status and total income. The brackets are adjusted each year for inflation, so the income ranges change annually.
| Filing Status | Bracket 1 | Bracket 2 | Bracket 3 | Bracket 4 | Bracket 5 |
|---|---|---|---|---|---|
| Single | Up to $1,250 at 5.75% | $1,251–$3,750 at 5.85% | $3,751–$5,250 at 5.90% | $5,251–$7,000 at 5.95% | Over $7,000 at 5.99% |
| Married Filing Jointly | Up to $2,500 at 5.75% | $2,501–$7,500 at 5.85% | $7,501–$10,500 at 5.90% | $10,501–$14,000 at 5.95% | Over $14,000 at 5.99% |
| Head of Household | Up to $1,900 at 5.75% | $1,901–$5,700 at 5.85% | $5,701–$8,000 at 5.90% | $8,001–$10,700 at 5.95% | Over $10,700 at 5.99% |
These brackets apply to your taxable income after you subtract deductions. Most people use the standard deduction, which reduces the income subject to tax. Georgia's standard deduction amounts are set by the state and differ from the federal standard deduction.
Who must file a Georgia income tax return
You must file a Georgia return if you lived in Georgia for any part of the year and earned income there. This includes W-2 wages, self-employment income, rental income, and retirement distributions. The income threshold for filing is lower than the federal threshold, so you may need to file a Georgia return even if you do not owe federal tax.
If you are a resident of Georgia, you report all income you earned anywhere in the world. If you moved to or from Georgia during the year, you file as a part-year resident and report only the income you earned while living in the state. Non-residents who earned income in Georgia must also file, reporting only Georgia-source income.
The filing deadline is the same as the federal deadline, usually April 15. If you file your federal return late, your Georgia return is also late. You can request an extension, which gives you until October 15 to file, but taxes owed are still due by April 15 or you will owe penalties and interest.
Deductions and credits you can claim on your Georgia return
Georgia allows you to use the same deductions and credits you claim on your federal return. Most people take the standard deduction rather than itemizing. The Georgia standard deduction is adjusted each year and varies by age and filing status — taxpayers 65 and older receive a higher standard deduction.
You can also claim Georgia-specific credits, including the Georgia Earned Income Tax Credit (a state version of the federal EITC), the Georgia Education Credit, and the Georgia Retirement Income Exclusion. The retirement income exclusion allows certain retirees to exclude a portion of retirement income from taxation. You must meet specific age and income requirements to claim these credits.
If you paid income tax to another state while working there, you may be able to claim a credit for those taxes on your Georgia return, though Georgia will not let you claim a credit for more than your Georgia tax liability.
How payroll withholding works in Georgia
When you work in Georgia, your employer withholds state income tax from your paycheck based on the W-4 form you complete. The withholding is an estimate of the tax you will owe at the end of the year. If your employer withholds too much, you receive a refund when you file. If too little is withheld, you owe tax when you file.
You can adjust your withholding by completing a new W-4 and giving it to your employer. This is useful if you have changed jobs, gotten married, had a child, or had a major change in income. You can also claim exemptions from withholding if you expect to owe no tax and had no tax liability the prior year, though this is rare and must be renewed each year.
Self-employed people do not have an employer to withhold tax, so they must pay estimated tax quarterly to the Georgia Department of Revenue. Estimated payments are due on April 15, June 15, September 15, and January 15 of the following year.
Filing your Georgia return and where to send it
You file your Georgia return with the Georgia Department of Revenue. Most people file electronically using tax software or a tax preparer, which is faster and more accurate than paper filing. The state accepts e-filed returns starting in late January each year.
If you file by paper, mail your return to the Georgia Department of Revenue at the address shown in the tax form instructions. Paper returns take longer to process, and you should mail them early to avoid missing the deadline.
You can file your Georgia return at the same time as your federal return. Many tax software programs let you file both in one session. If you use a tax preparer, they will file both returns for you.
Frequently Asked Questions
Do I have to pay Georgia income tax if I work in Georgia but live in another state?
Yes. Georgia taxes income earned within the state, regardless of where you live. You file as a non-resident and report only your Georgia-source income. You may also owe tax to your home state, depending on that state's rules. Some states have reciprocal agreements that prevent double taxation, but Georgia does not have many of these agreements.
What is the difference between Georgia's standard deduction and the federal standard deduction?
Georgia sets its own standard deduction amount, which is different from the federal amount. Both are adjusted each year for inflation. You use the Georgia standard deduction on your Georgia return and the federal standard deduction on your federal return. They are calculated separately.
Can I claim a credit for taxes I paid to another state?
Yes, Georgia allows a credit for income tax paid to another state, but only up to the amount of Georgia tax you owe. This prevents you from getting a refund for out-of-state taxes, but it does prevent double taxation. You claim this credit on your Georgia return.
What happens if I do not file a Georgia return when I should have?
The Georgia Department of Revenue can assess penalties and interest on unpaid taxes. The penalty for late filing is usually 5% of the unpaid tax per month, up to 25%. Interest accrues daily on unpaid tax. If you owe a large amount, the state may place a lien on your property or garnish your wages.
Is there a local income tax in Georgia in addition to the state tax?
No. Georgia does not allow cities or counties to impose an income tax. The only income tax you pay is the state tax. Some cities and counties have other taxes, such as sales tax or property tax, but not income tax.