Georgia income tax rates for 2026
A flat 4.99% of Georgia taxable income, cut from 5.19% by 2026 legislation. The calculation starts from federal adjusted gross income with Georgia adjustments.
| Rate | Taxable income |
|---|---|
| 4.99% | All taxable income |
Deductions, exemptions and credits
Before the rates apply, Georgia allows a standard deduction of $15,000 (single) or $30,000 (married filing jointly). The calculator uses these for the filing status you choose; dependent exemptions and credits, which lower the tax further for families, are not included.
- Georgia’s $5,000 deduction per dependent and its 2026–2028 tip and overtime exclusions are not included.
Worked example: $75,000 in Georgia
Single filer with $75,000 of income before state deductions.
Taxable income = $75,000 − $15,000 (standard deduction) = $60,000.00
Brackets: 4.99% × $60,000.00 = $2,994.00
Georgia income tax = $2,994.00 — an effective rate of 3.99% and a marginal rate of 4.99%.
Georgia income tax at common incomes
| Income | Single | Effective | Married jointly | Effective |
|---|---|---|---|---|
| $30,000 | $749 | 2.5% | $0 | 0% |
| $50,000 | $1,747 | 3.49% | $998 | 2% |
| $75,000 | $2,994 | 3.99% | $2,246 | 2.99% |
| $100,000 | $4,242 | 4.24% | $3,493 | 3.49% |
| $150,000 | $6,737 | 4.49% | $5,988 | 3.99% |
| $250,000 | $11,727 | 4.69% | $10,978 | 4.39% |
Income before state deductions; standard deduction and personal exemptions for the filer (and spouse) only; no dependents, itemized deductions or local taxes.
Georgia compared with nearby states
At $75,000 (single), Georgia ranks 16 of 51 for state income tax, where 1 is the highest. Florida and Tennessee do not tax wages.
| State | Tax on $75,000 | Effective rate | Top rate |
|---|---|---|---|
| Georgia | $2,994 | 3.99% | 4.99% |
| Florida | $0 | 0% | none |
| Alabama | $3,127 | 4.17% | 5% |
| Tennessee | $0 | 0% | none |
| North Carolina | $2,484 | 3.31% | 3.99% |
| South Carolina | $2,657 | 3.54% | 5.21% |
More about taxes in Georgia
- A 2026 law (HB 463) cut Georgia's flat rate to 4.99% and raised the standard deduction to $15,000 ($30,000 joint), retroactive to January 1, 2026; further cuts toward 3.99% depend on revenue triggers.
Frequently asked questions
What is the Georgia income tax rate for 2026?
A flat 4.99% of Georgia taxable income, cut from 5.19% by 2026 legislation. A single filer with $75,000 of income pays an effective 3.99% after deductions.
How much Georgia income tax do I pay on $75,000?
About $2,994 for a single filer — 3.99% of income — after $15,000 of standard deduction. A married couple with $150,000 owes about $5,988.
What deductions does Georgia allow?
Georgia allows a standard deduction of $15,000 (single) or $30,000 (married filing jointly). Dependent exemptions or credits, where the state offers them, lower the tax further.
Is Georgia's income tax higher than its neighbors'?
At $75,000 (single), Georgia ranks 16 of 51 for state income tax, where 1 is the highest. Among nearby states, Florida is lowest at $0 and Alabama is highest at $3,127.
Estimates only — not tax advice. Georgia figures: Georgia HB 463 (2026), signed May 11, 2026, retroactive to January 1, 2026. Checked October 2026. Your return may include income, deductions and credits this estimate leaves out.