Georgia Income Tax Rates, Tables, and Calculator for 2026
Georgia has one flat income tax rate of 4.99% for 2026. Compare GA state tax at $75,000, $100,000, and other income levels. See how filing status changes the results and where Georgia ranks among states.
Georgia has a flat individual income tax rate of 4.99% for 2026. The same rate applies to Georgia taxable income for Single, Married Filing Jointly, Married Filing Separately, and Head of Household statuses. Georgia uses its own standard deduction to reduce taxable income, which helps keep the effective tax rate below the flat rate in our examples. The calculator and tables below compare Georgia taxes across income levels, filing statuses, and states, with step-by-step examples showing how the state standard deduction and flat rate determine state income tax.
The Georgia General Assembly establishes the income tax rules, while the Georgia Department of Revenue administers them and publishes the tax forms and instructions. The Department's 2026 income tax guidance provides the rate and deduction amounts we use in our calculations. House Bill 463 reduced the rate from 5.19% to 4.99% and increased the standard deduction to $15,000 for Single and $30,000 for Married Filing Jointly for the full 2026 tax year. Further Georgia income tax rate reductions beginning in 2027 depend on state revenue conditions. For calendar-year filers, federal Form 1040 series returns and Georgia Form 500 tax returns for income earned in 2026 are generally due April 15, 2027.
Tax Calculator
Georgia Income Tax Calculator for 2026
Enter annual household income and select a filing status to estimate Georgia income tax for 2026. Results open in our All 50 States income tax calculator with Georgia highlighted. The table below shows Georgia income tax for a Single filer earning $50,000 to $150,000 annually. The marginal tax rate stays at 4.99%, while the effective tax rate rises as the fixed standard deduction covers a smaller share of income. Georgia's rank changes because other states' rates, deductions, and credits affect tax differently as income increases.
How Much Will You Pay in Georgia?
| Household Income | State Tax | Marginal Rate | Effective Rate | State Rank |
|---|---|---|---|---|
| $50,000 | $1,747 | 4.99% | 3.49% | 37 |
| $75,000 | $2,994 | 4.99% | 3.99% | 36 |
| $100,000 | $4,242 | 4.99% | 4.24% | 33 |
| $125,000 | $5,489 | 4.99% | 4.39% | 30 |
| $150,000 | $6,737 | 4.99% | 4.49% | 31 |
Georgia falls in the moderate to high income tax range nationally across these examples, with rankings from 30th to 37th. At $100,000 of annual income, a Single filer pays an estimated $4,242 in Georgia state income tax for 2026. The marginal tax rate is 4.99%, while the effective rate is lower at 4.24%. The $15,000 state standard deduction explains the difference by reducing taxable income to $85,000.
The ranked estimates assume full-year Georgia residency, Single filing status, wages only, no dependents, and a taxpayer under age 65 who is not blind or claimed as another taxpayer's dependent. They include the $15,000 Georgia standard deduction. No other deductions, income adjustments, or tax credits are included. Federal, payroll, and local taxes are excluded. The step-by-step examples further down the page explain how Georgia income tax is calculated for Single and Married Filing Jointly households.
Tax Rates
Georgia Income Tax Rates
Georgia is a flat tax state with one statutory individual income tax rate of 4.99% for 2026. The same rate applies to Georgia taxable income for Single, Married Filing Jointly, Married Filing Separately, and Head of Household statuses. Earning more does not move a taxpayer into a higher state income tax bracket. The table shows Georgia's transition from progressive brackets to a flat rate and the reductions that followed.
Georgia State Income Tax Bracket and Rate History, 2019-2026
| Tax Year | Tax Brackets | Tax Rate |
|---|---|---|
| 2026 | 1 | 4.99% |
| 2025 | 1 | 5.19% |
| 2024 | 1 | 5.39% |
| 2019-2023 | 6 | 1% - 5.75% |
Georgia replaced its six progressive income tax brackets with a flat rate in 2024. The final 2024 rate of 5.39% applied retroactively from January 1, replacing the initially scheduled 5.49% rate. The rate then fell to 5.19% for 2025 and 4.99% for 2026. These changes came from legislation rather than annual inflation adjustments to bracket thresholds.
The 2026 changes also increased the Georgia standard deduction to $15,000 for Single and $30,000 for Married Filing Jointly. The deduction reduces taxable income, which explains why the effective tax rate can be below the flat 4.99% rate. House Bill 463 provides for further rate reductions beginning in 2027, subject to revenue conditions. See the 2027 Georgia income tax rate FAQ for the conditional schedule.
Compare States
Compare Georgia to Other States
The next table compares Georgia with its five neighboring states, plus Mississippi and Virginia, at $75,000 of annual income for a Single filer. The calculations use the same household assumptions and apply each state's deductions, exemptions, and credits. States appear from lowest to highest state income tax, with the difference measured against Georgia. The marginal rate identifies the tax bracket reached, while the effective rate is state income tax divided by $75,000 of household income, expressed as a percentage.
Georgia vs Other States at $75,000 of Income (2026)
| State Name | State Tax | Difference | Marginal Rate | Effective Rate | State Rank |
|---|---|---|---|---|---|
| Florida | $0 | −$2,994 | 0% | 0.00% | 1 |
| Tennessee | $0 | −$2,994 | 0% | 0.00% | 1 |
| Mississippi | $2,268 | −$726 | 4% | 3.02% | 17 |
| North Carolina | $2,484 | −$510 | 3.99% | 3.31% | 22 |
| South Carolina | $2,657 | −$337 | 5.21% | 3.54% | 29 |
| Georgia | $2,994 | $0 | 4.99% | 3.99% | 36 |
| Alabama | $3,127 | +$133 | 5% | 4.17% | 38 |
| Virginia | $3,498 | +$504 | 5.75% | 4.66% | 45 |
At $75,000 of annual income for a Single filer, Georgia has higher state income tax than four of its five neighboring states. Its estimated $2,994 tax is about $510 more than North Carolina and $337 more than South Carolina. Alabama is about $133 higher than Georgia. Among the other states shown, Mississippi is $726 lower than Georgia, while Virginia is about $504 higher. Florida and Tennessee have no individual income tax.
Examples
Georgia Income Tax Calculation Examples
The goal of these examples is to compare Single and Married Filing Jointly statuses at the same $75,000 annual income per person. The Single example uses $75,000 of household income, while the Married Filing Jointly example assumes each spouse earns $75,000, for a combined $150,000. The results match our 2026 income tax calculator using $75,000 or $150,000 and the corresponding filing status.
To simplify the calculations, both examples assume full-year Georgia residency, W-2 wages only, no dependents, and taxpayers under age 65 who are not blind or claimed as dependents. In the comparison table, we subtract the Georgia standard deduction from household income to calculate taxable income. We then apply the 4.99% flat rate to calculate Georgia state income tax. No other deductions, Georgia additions or subtractions, or tax credits are included.
2026 Georgia Filing Status Comparison
| Tax Metric | Single | Married Filing Jointly |
|---|---|---|
| Household Income | $75,000 | $150,000 |
| Standard Deduction | $15,000 | $30,000 |
| Taxable Income | $60,000 | $120,000 |
| State Income Tax | $2,994 | $5,988 |
| Effective Tax Rate | 3.99% | 3.99% |
| Marginal Tax Rate | 4.99% | 4.99% |
Looking at the table above, we can see that the same 4.99% tax rate applies to both Single and Married Filing Jointly statuses. The Georgia standard deduction doubles for Married Filing Jointly, matching the doubling of household income. Taxable income and estimated state income tax also double, leaving both examples with the same 3.99% effective tax rate. Before rounding, the joint tax equals the combined tax of two single filers who each earn $75,000. Filing jointly therefore produces no Georgia marriage penalty in this simplified comparison. Next, we will review the step-by-step calculations for each filing status.
Step-by-Step Example 1: Single
For a single filer with $75,000 of household income, the 2026 Georgia standard deduction is $15,000. With wages only and no other adjustments, subtracting this deduction leaves $60,000 of Georgia taxable income.
- Taxable income: Subtract the Georgia standard deduction from household income. $75,000 − $15,000 = $60,000
- Estimated Georgia income tax: Multiply taxable income by the flat tax rate of 4.99%. $60,000 × 0.0499 = $2,994.00
To calculate the Georgia effective tax rate, we divide $2,994.00 of state income tax by $75,000 of household income. The result is 3.99%, rounded. The estimated state income tax is $2,994 in the comparison table.
The Georgia marginal tax rate is 4.99%, the rate applied to each additional dollar of Georgia taxable income in this example.
Step-by-Step Example 2: Married Filing Jointly
Now let's apply the same calculation to a married couple filing jointly. Each spouse earns $75,000 with a combined household income of $150,000. The 2026 Georgia standard deduction for Married Filing Jointly is $30,000. Subtracting this deduction leaves $120,000 of Georgia taxable income.
- Taxable income: Subtract the joint Georgia standard deduction from household income. $150,000 − $30,000 = $120,000
- Estimated Georgia income tax: Multiply taxable income by the same flat tax rate of 4.99%. $120,000 × 0.0499 = $5,988.00
To calculate the Georgia effective tax rate, we divide $5,988.00 of state income tax by $150,000 of household income. The result is 3.99%, matching the Single example. The estimated state income tax is $5,988 in the comparison table.
The Georgia marginal tax rate is 4.99%, unchanged from the Single example.
Takeaway
Georgia Income Tax Takeaways
Standard deduction reduces taxable income
Georgia's 4.99% rate does not apply to the entire paycheck in these examples. The Georgia standard deduction reduces the income subject to state tax.
Joint filing produces equal results
In our examples at $75,000 of annual income per person, the joint household has twice the income, standard deduction, and taxable income. The joint tax of $5,988 is exactly twice the Single tax of $2,994. This simplified comparison shows no Georgia marriage penalty.
Effective rates are below the flat rate
In our examples, estimated Georgia income tax divided by household income produces a 3.99% effective rate for both filing statuses. Both also have a 4.99% marginal rate. Results can differ when other deductions, state adjustments, or credits apply.
State comparisons change with income
Georgia ranks 37th nationally at $50,000 of Single income, in the high range, and 31st at $150,000, in the moderate range. Its effective rate rises from 3.49% to 4.49% between those incomes, but its position improves relative to other states. Georgia keeps the same 4.99% marginal rate while other states' brackets, deductions, and credits affect their results differently as income rises. At $75,000, Georgia has higher state income tax than four of its five neighboring states, with Alabama the exception.
FAQ
Frequently Asked Questions
Is Georgia a flat tax state?
Yes. Georgia has a flat individual income tax rate of 4.99% for 2026. The same rate applies to Georgia taxable income regardless of filing status. Deductions and state adjustments can reduce taxable income, so the flat rate generally does not apply to the entire paycheck.
What is the Georgia income tax rate for 2026?
The Georgia individual income tax rate is 4.99% for the 2026 tax year, down from 5.19% for 2025. House Bill 463 applies the reduced rate to taxable years beginning on or after January 1, 2026. Although the law was signed in May, the 4.99% rate applies to the full calendar year.
Will Georgia's income tax rate decrease in 2027?
House Bill 463 provides for annual reductions of 0.125 percentage points beginning in 2027, until the rate reaches 3.99%. If no reductions are delayed, the law's schedule produces these rates through 2029:
- 2026: 4.99%, the enacted current-year rate.
- 2027: 4.865%, subject to revenue conditions.
- 2028: 4.740%, assuming no delays.
- 2029: 4.615%, assuming no delays.
Future reductions depend on revenue estimates, collections, and reserve requirements. The Office of Planning and Budget must report its determinations by December 1 each year. The future rates above are conditional, not confirmed annual rates. The law also provides for standard deduction increases, subject to the same revenue conditions.
How much is Georgia income tax on $75,000?
A Single filer earning $75,000 in wages pays an estimated $2,994 in Georgia state income tax for 2026. The $15,000 state standard deduction leaves $60,000 of taxable income, taxed at 4.99%, for a 3.99% effective tax rate.
How much is Georgia income tax on $100,000?
A Single filer earning $100,000 in wages pays an estimated $4,242 in Georgia state income tax for 2026, rounded to the nearest dollar. The $15,000 state standard deduction leaves $85,000 of taxable income, taxed at 4.99%, for a 4.24% effective tax rate.
What is the Georgia marginal tax rate?
The Georgia statutory marginal income tax rate is 4.99% for 2026. Each additional dollar of Georgia taxable income is taxed at 4.99% before credits. Both Single and Married Filing Jointly use the same marginal rate.
What is the Georgia effective tax rate?
The Georgia effective income tax rate is state income tax divided by household income. Our 2026 examples produce a 3.99% effective rate for Single at $75,000 and Married Filing Jointly at $150,000. Both are below the 4.99% marginal rate because the standard deduction reduces taxable income.
How much is the Georgia standard deduction for 2026?
For 2026, Georgia's standard deduction is $15,000 for Single, Head of Household, and Married Filing Separately, or $30,000 for Married Filing Jointly. Georgia uses its own state deduction amounts, which differ from the federal standard deduction.
Does Georgia offer deductions for overtime and tips?
Yes. For 2026, eligible taxpayers may deduct up to $1,750 of qualified overtime compensation and up to $1,750 of qualifying tips from Georgia taxable income. These are Georgia state deductions with their own eligibility rules and limits, separate from the federal deductions. They reduce taxable income rather than the tax owed dollar for dollar.
Does Georgia have a personal exemption?
No. Georgia does not provide a separate personal exemption for the taxpayer or spouse for 2026.
How much is the Georgia dependent exemption for 2026?
Georgia allows a $5,000 deduction for each eligible dependent for 2026, increased from $4,000 for 2025. Eligibility generally follows federal dependent rules. Georgia also allows an exemption for qualifying unborn children with a detectable heartbeat under its LIFE Act. The deduction reduces taxable income rather than subtracting $5,000 directly from the tax owed.
How much is the Georgia Child Tax Credit for 2026?
Beginning in 2026, Georgia provides a Child Tax Credit of up to $250 for each qualifying child under age six. Two qualifying children can provide up to $500. The credit is nonrefundable, so it cannot exceed Georgia income tax owed, and unused amounts cannot be carried forward. There is no income phaseout.
The child must meet the federal Child Tax Credit definition of a qualifying child, with Georgia's lower age limit. Only one taxpayer may claim the credit for the same child. Part-year residents and nonresidents prorate the credit.
Does Georgia offer an Earned Income Tax Credit?
No. Georgia does not offer a state Earned Income Tax Credit for 2026. Eligible workers may still claim the federal Earned Income Tax Credit on their federal income tax return.
Does Georgia have a marriage penalty?
No, not in our 2026 examples. Each spouse earns $75,000, and the joint standard deduction is twice the Single deduction. The $5,988 joint tax equals the combined tax of two single filers who each owe $2,994. Other deductions, credits, or household circumstances can change the result.
References:
- Important Tax Updates: 2026 Income Tax Changes. Georgia Department of Revenue. Confirms the 4.99% rate, $15,000/$30,000 standard deductions, and separate deductions for qualified overtime and tips for 2026. Retrieved October 24, 2026.
- House Bill 463 and House Bill 463, As Passed House and Senate (PDF). Georgia General Assembly, signed legislation hosted by the Office of the Governor. Sections 2-1 through 2-3 establish the rate, standard and dependent deductions, and conditional future changes. Section 2-4 establishes the separate deductions for qualified overtime compensation and qualifying tips. Section 5-1 establishes 2026 applicability. Retrieved October 24, 2026.
- Legislation Lowering Taxes and Supporting Economic Growth. Office of the Governor, May 11, 2026. Confirms enactment of House Bill 463 and its 2026 income tax reduction. Retrieved October 24, 2026.
- 2025 IT-511 Individual Income Tax Instructions (PDF). Georgia Department of Revenue. Pages 16-17 explain the federal AGI starting point, standard deduction, and dependent exemption procedure. The examples use the separately confirmed 2026 amounts rather than the booklet's 2025 figures. Retrieved October 24, 2026.
- File Georgia Individual Income Tax. Georgia Department of Revenue. Explains residency, federal filing requirements, and who must file a Georgia individual income tax return. Retrieved October 24, 2026.
- LIFE Act Guidance. Georgia Department of Revenue. Explains eligibility for the dependent exemption for qualifying unborn children with a detectable heartbeat. Retrieved October 24, 2026.
- Georgia Tax Expenditure Report for FY 2027 (PDF). Prepared by Georgia State University's Fiscal Research Center for the Georgia Department of Audits and Accounts, January 2026. Published by the Georgia Office of Planning and Budget. Page 57 supports the 2019-2023 progressive rates, the 2024 transition to a flat rate, and the final 2024 and 2025 rates. The report predates House Bill 463, so its discussion of future rates is superseded by the 2026 law. Retrieved October 24, 2026.
- House Bill 136, As Passed House and Senate (PDF). Georgia General Assembly, signed legislation hosted by the Office of the Governor. Section 1-2 establishes the $250 credit for each qualifying child under age six beginning in 2026, including eligibility, nonrefundability, and proration rules. It sets no income phaseout. Retrieved October 24, 2026.
- Credits FAQ. Georgia Department of Revenue. Confirms that Georgia does not offer a state Earned Income Tax Credit. Retrieved October 24, 2026.