Georgia State Income Tax Filing
Flat 5.19%
Rate
Flat 5.19% on Georgia taxable income
Standard deduction
$12,000 single / $24,000 joint
Dependent exemption
$4,000 per dependent
Direction of travel
Converted from brackets to a flat rate, with staged reductions
Georgia income tax at a glance
Georgia moved from graduated brackets to a single flat rate and has been reducing that rate in steps, which makes it one of the more straightforward Southeastern returns and a meaningfully cheaper one than it used to be. The current rate is 5.19% on Georgia taxable income. Unlike several flat-tax states, Georgia does grant a real standard deduction — $12,000 single and $24,000 joint — plus a $4,000 exemption per dependent, so families see a considerably lower effective rate than the headline figure. Because the rate has changed more than once in recent years and further scheduled reductions are contingent on revenue conditions, the year you are filing for matters: a return for an earlier year uses that year's rate, not the current one. Atlanta's concentration of technology and consulting employers also means a lot of Georgia returns involve either equity compensation or multi-state work.
Georgia tax rates
| Rate | Taxable income |
|---|---|
| 5.19% | All taxable income |
Georgia: Flat 5.19%.
- Standard deduction
- $12,000 single · $24,000 joint
- Personal exemption
- None for the filer; $4,000 per dependent
Rates and thresholds as of . State legislatures change these mid-year and several states index brackets annually — check against Georgia Department of Revenue before relying on a figure.
What to watch out for 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.
Forms and deadlines
- Which form
- Form 500 for residents, Form 500 with Schedule 3 for part-year and non-residents
- Deadline
- Aligns with the federal deadline.
- State authority
- Georgia Department of Revenue
Federal deadlines are separate from state ones. Our US tax deadlines page covers the federal calendar, and the federal tax brackets apply on top of whatever Georgia charges.
Where these figures come from
Rates, bracket floors, standard deductions and exemptions are taken from the compilation below, stated as of January 1, 2026 and built from state statutes, forms and instructions. The state authority is always the final word on your own position.
Reviewed by Teja K, CPA · last reviewed . General information, not tax advice for your situation. State tax law changes frequently — confirm before acting.
Georgia tax questions
What is the Georgia state income tax rate?
A flat 5.19% on Georgia taxable income, for all filing statuses. Georgia previously used graduated brackets and has been lowering the flat rate in stages, so the rate for an earlier tax year is different. Figures are as of January 1, 2026.
What is the Georgia standard deduction?
For a single filer $12,000, and $24,000 for married couples filing jointly, plus a $4,000 exemption for each dependent. Georgia is more generous here than most flat-rate states, which is why a family's effective Georgia rate is noticeably below the headline 5.19%.
Does Georgia tax retirement income?
Georgia provides a retirement income exclusion for taxpayers above a qualifying age, covering pensions, interest, dividends and certain other income up to a limit that varies with age. Social Security is not taxed by Georgia. The exclusion has to be claimed on the return, and the Department of Revenue publishes the current limits.
I moved to Georgia partway through the year. What do I file?
Form 500 as a part-year resident, using the residency schedule to allocate income between the Georgia and non-Georgia periods. Your standard deduction and exemptions are prorated to the Georgia share rather than granted in full, and you will also have a part-year return in the state you left.
Does Atlanta have a city income tax?
No. Georgia does not authorise local income taxes, so there is no city or county income tax layer anywhere in the state including Atlanta. Your only state-level income tax is the 5.19% Georgia tax, which makes the total picture simpler than in New York or Ohio.
We file Georgia returns alongside your federal
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