Georgia Income Tax Calculator 2026
Free 2026 Georgia income tax calculator. Georgia's flat 5.39% rate (formerly six graduated brackets), 2026 federal IRS brackets and FICA all in one place. See your real take-home pay instantly.
TL;DR
Georgia switched from a graduated tax (1%-5.75%) to a flat 5.39% rate in 2024. Revenue triggers in the law (House Bill 1437) could lower the rate to 4.99% by 2029 if state revenue grows at projected rates - among the lowest flat rates in the country.
How Georgia state income tax works (2026 overview)
Georgia taxes residents on worldwide income and non-residents on Georgia-source income. The Georgia Department of Revenue administers personal income tax through Form 500. Wage earners pay tax via payroll withholding using Form G-4 (state W-4 equivalent). Georgia switched from a six-bracket graduated tax (1%-5.75%) to a flat 5.49% rate in 2024 under House Bill 1437, with the rate lowered to 5.39% retroactively and further cuts to 4.99% scheduled if revenue triggers are met.
Georgia's 2024 standard deduction was significantly increased when the flat rate was adopted: $12,000 for single filers, $18,000 for head of household, and $24,000 for married filing jointly. The boost was designed to protect lower-income taxpayers from the loss of the 1% bottom bracket.
Georgia provides one of the most generous retirement income exclusions in the country. Taxpayers age 62-64 can exclude up to $35,000 per person of retirement income (including pension, 401(k), IRA, rental income, dividends, and net business income up to a sub-limit). At age 65+, the exclusion rises to $65,000 per person ($130,000 per couple). Combined with the full Social Security exemption, this effectively zeros out state tax on most retirement income for seniors 65+, making Georgia very attractive for retirees considering a move from higher-tax states.
Georgia does NOT permit local income tax. Atlanta, Savannah, Augusta and every other Georgia city/county rely on the 5.39% flat state rate as the only income tax. Local revenue comes primarily from sales tax (state 4% + 1%-4% local SPLOST/LOST), property tax and business taxes.
Georgia is known for the Qualified Education Expense Credit (Student Scholarship Organization credit), which allows individuals to redirect up to $2,500 single or $5,000 joint of state tax liability to fund K-12 private school scholarships. The credit is dollar-for-dollar but the annual statewide allocation typically exhausts within the first week of the calendar year, requiring early-January application.
Georgia state income tax brackets (2025-2026, single filer)
Georgia adopted a flat 5.39% state income tax in 2024, replacing the previous six-bracket graduated system. Future rate cuts are scheduled if state revenue meets growth targets - 5.19% in 2025 and a path toward 4.99%.
| Taxable income | Marginal rate |
|---|---|
| All taxable income | 5.39% |
Georgia's flat rate replaced six graduated brackets in 2024. The state standard deduction ($12,000 single, $24,000 MFJ) was simultaneously increased to soften the impact on lower earners.
Georgia take-home pay calculator
Enter your annual gross salary and filing status. The calculator runs federal 2026 brackets + Georgia state rules + FICA in your browser - nothing leaves the page.
Estimate only. Uses 2026 IRS brackets and Georgia state rules. Does not include local city tax, retirement deductions, or pre-tax health insurance.
Georgia take-home examples at common salary levels (2026, single filer)
Here is what a single filer keeps after federal income tax, Georgia state tax, and FICA at five common salary levels in 2026. All numbers assume only the standard deduction and no retirement contributions, health-insurance premiums, or state-specific credits - the simplest case.
| Gross salary | Federal tax | Georgia state tax | FICA | Take-home | Effective rate |
|---|---|---|---|---|---|
| $50,000 | $3,968 | $2,048 | $3,825 | $40,159 | 19.7% |
| $75,000 | $8,253 | $3,396 | $5,738 | $57,614 | 23.2% |
| $100,000 | $13,753 | $4,743 | $7,650 | $73,854 | 26.1% |
| $150,000 | $25,442 | $7,438 | $11,475 | $105,644 | 29.6% |
| $250,000 | $52,886 | $12,828 | $14,543 | $169,742 | 32.1% |
FICA = 6.2% Social Security on the first $176,100 of wages plus 1.45% Medicare on all wages. Married-filing-jointly numbers are roughly 5-8% lower at every income level because the federal brackets are nearly twice as wide and federal standard deduction doubles.
How Georgia compares to neighbors (Florida, Alabama, South Carolina, Tennessee)
Same scenario for every state: $75,000 gross annual salary, single filer, no other deductions, 2026 federal brackets, $15,000 standard deduction. The only difference is the state tax line.
| State | Effective state rate | State tax at $75k | Take-home after all taxes |
|---|---|---|---|
| Georgia (this state) | 5.39% | $4,043 | $56,967 |
| Florida | 0% | $0 | $61,010 |
| Alabama | 4.50% | $3,375 | $57,634 |
| South Carolina | 5.40% | $4,050 | $56,960 |
| Tennessee | 0% | $0 | $61,010 |
Effective state rate = state income tax divided by gross income. Federal tax ($8,253) and FICA ($5,738) are identical across all states.
Georgia tax-planning checklist for 2026
- Take advantage of the Georgia Retirement Income Exclusion. Worth up to $35,000 per person at 62-64 and $65,000 per person at 65+ ($130,000 per couple). Eligible income includes pension, 401(k), IRA, dividends, interest, rental income, and net business income (subject to a $4,000 earned-income sub-limit). Combined with Georgia's Social Security exemption, this effectively zeros out state tax on most retirement income for seniors 65+.
- Apply for the Georgia Qualified Education Expense Credit (SSO credit). Redirect up to $2,500 single / $5,000 joint of state tax liability dollar-for-dollar to fund K-12 private school scholarships. Apply on January 1 - the annual statewide $120M allocation often exhausts within a week.
- Use the Georgia 529 (Path2College) deduction. Georgia allows up to $4,000 single / $8,000 joint per beneficiary per year. At the 5.39% flat rate, that's $216 / $431 in annual state tax savings.
- Take the Georgia film/entertainment tax credit if eligible. Georgia has the most generous state film production credit in the US (20-30%). If you work in entertainment and have eligible above-the-line income, the credits can be substantial.
- Claim the Georgia Low-Income Tax Credit. Worth up to $26 per filer at $20k AGI or less, phasing out at higher incomes. Modest but worth claiming.
- Plan for the scheduled rate cuts. Georgia's flat rate is scheduled to drop to 4.99% by 2029 if revenue triggers are met. If you can defer income into future years (deferred comp, S-corp distributions, real estate sales), the deferral compounds as the rate falls.
- Maximize HSA and 401(k) contributions. Georgia conforms to federal pre-tax treatment. At the 5.39% flat rate plus federal plus FICA, mid-income earners save roughly 30-35% on each pre-tax dollar.
Frequently asked questions about Georgia income tax
What is Georgia's state income tax rate in 2026?
Georgia has a flat 5.39% state income tax rate on all taxable income for 2024-2025. The rate is scheduled to drop to 5.19% in 2025 and eventually to 4.99% if state revenue triggers are met. Georgia switched to a flat rate from a graduated 1%-5.75% structure in 2024.
Does Georgia have a graduated or flat income tax?
Flat, since 2024. Georgia House Bill 1437 (signed April 2022) replaced six brackets with a single flat rate of 5.49%, lowered to 5.39% in 2024. Further reductions to 4.99% are conditional on revenue growth targets.
What is the Georgia standard deduction for 2026?
Georgia's standard deduction is $12,000 for single filers, $18,000 for head of household, and $24,000 for married filing jointly (2024 amounts). The deduction was significantly increased when Georgia adopted the flat rate to protect lower-income taxpayers.
How much state tax do I pay on $100,000 in Georgia?
On $100,000 of taxable income, you'd owe approximately $4,743 in Georgia state tax (5.39% on $88,000 after the $12,000 standard deduction). That's an effective state rate of 4.74% at $100k.
Does Georgia tax retirement income?
Mostly no. Georgia provides a Retirement Income Exclusion of up to $35,000 per person age 62-64 and up to $65,000 per person age 65+ ($130,000 per couple). Pension, 401(k), IRA, and most annuity distributions qualify. Social Security is also fully exempt at the state level.
Are capital gains taxed in Georgia?
Yes. Georgia taxes capital gains at the flat 5.39% rate, with no preferential long-term rate. Federal long-term capital gains rates (0%/15%/20%) still apply at the federal level.
Does Atlanta or other Georgia cities have a separate income tax?
No. Georgia does not allow cities to levy a local income tax. The 5.39% flat state rate is the only income tax on wages in Georgia, unlike Ohio or Pennsylvania.
What is Georgia's tax credit for K-12 private school tuition?
Georgia's Qualified Education Expense Credit allows individuals to redirect up to $2,500 (single) or $5,000 (married joint) of state tax liability to fund private school tuition scholarships via a Student Scholarship Organization (SSO). The credit is dollar-for-dollar but capped at the state's annual allocation, often exhausted within the first week of the year.
How does Georgia compare to neighboring Florida for retirees?
Florida wins on income tax (0% vs 5.39%) and on no estate tax. Georgia wins on lower property tax (effective ~0.92% vs ~0.82% FL, similar), much lower cost of living outside Atlanta, and a generous retirement-income exclusion that effectively zeros out state tax on most retirement income for seniors 65+.
Is Georgia's flat tax revenue-positive or revenue-negative?
Initially revenue-negative compared to the old graduated system. State officials projected $1.1 billion in reduced collections per year at the original 5.49% rate, partially offset by an expanded sales tax base. Future rate cuts to 4.99% are explicitly conditional on revenue growth - if collections fall short, the cuts pause.
Key terms used on this page
- Marginal tax rate
- The tax rate applied to your last dollar of taxable income - your bracket. If you earn $90,000 in Georgia and the rate that applies to your last dollar is 5.85%, your marginal rate is 5.85%, even though most of your income is taxed at lower rates.
- Effective tax rate
- Your total tax divided by your gross income, expressed as a percentage. Because lower brackets tax earlier dollars at lower rates, your effective rate is always less than your marginal rate in progressive states. In a flat-tax state, marginal and effective rates are usually very close (offset only by deductions and exemptions).
- Standard deduction
- A fixed amount you subtract from gross income before calculating tax. For 2026 federal returns, the standard deduction is $15,000 single, $30,000 married filing jointly, and $22,500 head of household. Many states (including Georgia if it offers one) have separate state standard deductions at different amounts.
- FICA (Social Security + Medicare)
- The federal payroll tax that funds Social Security and Medicare. As an employee, you pay 6.2% Social Security on the first $176,100 of 2026 wages plus 1.45% Medicare on all wages. Self-employed earners pay both halves (15.3% total) but can deduct half on their federal return.
- Withholding
- The tax your employer takes out of each paycheck and remits to the IRS and your state on your behalf. Adjusted via the federal Form W-4 (federal) and your state's W-4 equivalent. Over-withholding produces a refund; under-withholding produces an April bill (and possibly a penalty).
- Filing status
- Single, Married Filing Jointly (MFJ), Married Filing Separately (MFS), Head of Household (HoH), or Qualifying Widow(er). Determines which bracket schedule applies and the size of your standard deduction. Most married couples should compare MFJ vs MFS each year - MFS is occasionally better when one spouse has high medical expenses or unreimbursed business losses.
- Tax credit vs deduction
- A deduction reduces your taxable income (saves you tax = deduction x marginal rate). A credit reduces your tax dollar-for-dollar (saves you tax = credit amount). A $1,000 credit is worth more than a $1,000 deduction at the same income level.
Methodology and sources
Federal brackets: The 2026 federal income tax brackets used by the calculator (10%, 12%, 22%, 24%, 32%, 35%, 37% with single thresholds of $11,600, $47,150, $100,525, $191,950, $243,700, $609,350) are from the IRS Revenue Procedure published for tax year 2026, adjusted from 2025 for inflation. The 2026 federal standard deduction is $15,000 single, $30,000 married filing jointly, and $22,500 head of household.
State rules: The Georgia state tax brackets, standard deduction, and other state-specific rules used on this page are sourced from the official Georgia Department of Revenue (or equivalent state authority) for tax year 2025-2026.
FICA: Social Security wage base of $176,100 for 2026 (taxed at 6.2%) and Medicare tax of 1.45% on all wages. The Additional Medicare Tax (0.9%) on wages above $200,000 single / $250,000 joint is NOT modeled in the calculator above - it applies to high earners and would shave a small amount off the displayed take-home at those levels.
What the calculator does NOT model:
- Local city, county, or school district income tax (relevant in OH, PA, MI, NY-NYC, MD, AL among others)
- Pre-tax 401(k), 403(b), 457(b), HSA, and FSA contributions (each would reduce both federal AND state taxable income)
- Pre-tax health, dental, and vision insurance premiums
- State-specific credits (EITC, dependent care, retirement income exclusion, etc.)
- Itemized deductions for taxpayers who itemize instead of taking the standard deduction
- The federal Additional Medicare Tax (0.9%) on high earners
- The federal Net Investment Income Tax (3.8%) on investment income for high earners
- Alternative Minimum Tax (AMT) at the federal or state level
Limitations: The calculator is an estimate, not tax advice. For any decision with material financial consequences, consult a qualified tax professional licensed in Georgia. Tax rules change frequently - this page reflects rules as of the date below.
Page generated by 3Tej's state-tax page builder. Last updated 2026. Rules current as of January 2026 - check the official Georgia Department of Revenue website (or your state equivalent) for any changes during the tax year.