Georgia State Tax Calculator (2026)

How Georgia taxes income

Georgia charges flat 4.99%. State tax is a separate calculation from your federal return rather than a share of it — Georgia sets its own schedule and its own definition of taxable income.

• Rate: Flat 4.99% on Georgia taxable income
• Standard deduction: $15,000 single / $30,000 joint
• Dependent exemption: $5,000 per dependent, rising toward $6,000
• Direction of travel: Converted from brackets to a flat rate, with staged reductions

Rate figures are as of January 1, 2026 and were checked against Georgia Department of Revenue on 2026-09-28 — rate 4.99% and the raised deduction and dependent exemption against the Georgia Department of Revenue, the Governor's office and a Georgia fiscal note describing HB 463's enacted levels. Georgia can still change them mid-year.

What catches people out in Georgia

• Georgia's rate has been reduced in steps in recent years and further cuts are tied to revenue conditions. Always use the rate for the tax year you are filing, not the current one — this is the most common error on late and amended Georgia returns.
• Georgia grants a genuine standard deduction, which distinguishes it from flat-tax states such as Illinois and Massachusetts where only a small personal exemption is available.
• Georgia offers a retirement income exclusion for older taxpayers, which is claimed on the return rather than applied automatically.
• Part-year and non-resident filers use Form 500 with the residency schedule, prorating deductions based on the Georgia share of income.
• The rate here is 4.99%, not the 5.19% most 2026 tables still show. House Bill 463, the Georgia Economic Growth and Tax Relief Act of 2026, cut it effective 1 January 2026 and was signed on 11 May 2026 - three months after those tables were compiled. The same Act raised the standard deduction to $15,000 single and $30,000 married filing jointly, and the dependent exemption from $4,000 to $5,000 with further annual increases toward $6,000. It also excludes up to $1,750 of tips and overtime pay from tax between January 2026 and the end of 2028, which this estimate does not model, and it sets further rate reductions subject to revenue growth - so expect this rate to keep falling. Local income taxes are excluded, though Georgia does not levy them.

What this estimate leaves out

Three things are deliberately outside this calculation, because they change more often than annually and a confident wrong number does real damage on a tax page.

• The personal exemption — None for the filer; $4,000 per dependent — is not applied, so the figure runs slightly high.
• Local and city income tax is not included. New York City is the significant one nationally.
• State-specific credits, subtractions and income addbacks are out of scope and can move the result either way.

If you have income in India, Georgia is where treaty relief runs out

States are not parties to the India-US tax treaty, and a state credit for "taxes paid to other jurisdictions" almost always means other US states rather than other countries.

So NRO interest, Indian rental income or a gain on Indian shares can be taxed by Georgia with no credit for the Indian tax deducted at source — even though Form 1116 largely neutralises that same tax federally.

The treatment is not uniform across states, and it has been verified individually rather than assumed. The state guide sets out this state's position with the primary source behind it.

Sources

• Tax Foundation — 2026 State Income Tax Rates and Brackets
• Georgia Department of Revenue — the authority for Georgia