What is Georgia Income Tax? Rates & Tax Brackets

Updated for tax year 2025.

If you live or work in Georgia, you’ll likely need to file a Georgia state income tax return along with your federal return. Georgia uses a flat income tax system, so the same rate applies to your taxable income regardless of filing status.

This guide explains Georgia’s 2025 income tax rate, standard deduction, available exemptions, deductions, and credits, and the updates for the current tax year. When you’re ready to file, TaxAct® automatically applies Georgia’s tax rules to help you accurately prepare your Georgia return alongside your federal return.

What is the Georgia state income tax?

Georgia charges a flat personal income tax rate on income earned by individuals. It is collected by the Georgia Department of Revenue and helps fund state services.

Georgia income tax rates and tax brackets

Georgia began imposing a flat personal income tax rate as of tax year 2024. In 2025, the flat rate decreased to 5.19%. As of Jan. 1, 2026, Georgia’s flat personal income tax rate is 4.99%.

Because Georgia uses a flat rate rather than progressive brackets, the same percentage applies to your Georgia taxable income regardless of how much you earn or your filing status.

If you need more information on how federal tax brackets work, you can use our tax bracket calculator for federal taxes.

Georgia standard deduction

To reduce their tax bill, Georgia taxpayers filing single, head of household, and married filing separately can claim a standard deduction of $12,000 for tax year 2025 (increasing to $15,000 in 2026). Those married filing jointly can claim a $24,000 standard deduction.

If you use the standard deduction on your federal return, you must also take the Georgia standard deduction on your Georgia return. If you itemize on your federal return, you must itemize on your Georgia return as well.

Georgia exemptions, deductions, and credits

Georgia offers several exemptions, deductions, and credits that may reduce what you owe. Common items include:

Dependent exemption — $4,000 for each qualifying dependent.
Retirement income exclusion — for taxpayers aged 62 or older (or permanently disabled under age 62) may be eligible for a retirement income adjustment.
Military retirement income exclusion — up to $17,500 of military retirement income for taxpayers under age 62, with an additional $17,500 exclusion when your Georgia earned income exceeds $17,500.
Low Income Tax Credit — available if your federal adjusted gross income is less than $20,000 and you meet other eligibility requirements.
Child and Dependent Care Expense Credit — 50% of the child and dependent care credit claimed and allowed on your federal return.
Qualifying Child Credit — $250 for each qualifying child who meets the federal child tax credit requirements and has not reached age 6 during the tax year.

For a full list of Georgia income tax credits and deductions, see the Georgia Department of Revenue.

Georgia tax changes for 2025

The flat income tax rate decreased from 5.39% to 5.19% for tax year 2025.
The Child and Dependent Care Expense Credit increased to 50% of the federal credit claimed on your federal return.
Form 500EZ was discontinued for tax years beginning on or after Jan. 1, 2025; taxpayers must file using Form 500 instead.
Insurance benefit payments for occupational post-traumatic stress disorder (PTSD) received by first responders are now excluded from Georgia taxable income.

See the Georgia DOR for more important tax updates.

FAQs

Does Georgia have a state income tax?

Yes, Georgia has a state income tax.

What is the Georgia income tax rate?

Georgia’s individual income tax rate is 5.19% for tax year 2025 (decreasing to 4.99% for 2026). Because Georgia uses a flat tax, the same rate applies regardless of your income level or filing status.

What are the Georgia income tax brackets for 2025?

Georgia moved to a flat income tax rate beginning in 2024, and does not have income tax brackets for tax year 2025.

How does Georgia state income tax work?

Georgia state income tax generally starts with your federal adjusted gross income, then applies Georgia-specific additions, subtractions, the standard deduction or itemized deductions, exemptions, and credits. After you determine your Georgia taxable income, Georgia applies a flat tax rate.

Do I have to file a Georgia state tax return?

You may need to file a Georgia state tax return if you are a Georgia resident, part-year resident, or nonresident with Georgia-source income and your income exceeds Georgia’s filing thresholds. Georgia generally requires filing if your income exceeds the standard deduction for your filing status. Check Georgia Department of Revenue guidance for your situation.

What is the Georgia standard deduction for 2025?

For tax year 2025, Georgia’s standard deduction is $12,000 for single, head of household, and married filing separately filers and $24,000 for married filing jointly. In 2026, these amounts will increase to $15,000 and $30,000, respectively.

How much is Georgia state income tax?

There isn’t one Georgia state income tax amount that applies to everyone. How much Georgia state income tax you owe depends on several factors, including whether you take the standard deduction or itemized deductions, plus any exemptions and credits that apply to you. Georgia applies a flat income tax rate to your Georgia taxable income after those adjustments.

Why is my Georgia tax return different from my federal return?

Georgia generally conforms to the Internal Revenue Code as amended through Jan. 1, 2025, but select Georgia tax laws differ from certain federal provisions, such as bonus depreciation. As a result, your Georgia taxable income, deductions, or credits may differ from your federal return.

Georgia also did not conform to the overtime and tipped wage deductions under the Working Families Tax Cut Act (a.k.a. One Big Beautiful Bill Act, or OBBB). However, up to $1,750 of each may be exempted from the calculation of taxable net income.

The good news is that our tax software automatically applies Georgia’s current tax rules when preparing your state return, so you don’t have to calculate these differences yourself.

For more information on Georgia’s conformity to federal tax law, visit the Georgia Department of Revenue. If you’d like to learn more about recent federal tax law changes, see our OBBB tax changes guide.

The bottom line

Georgia has a flat state income tax rate, with a standard deduction of up to $24,000 depending on filing status. Understanding how Georgia calculates taxable income, exemptions, deductions, and available credits can help you estimate what you may owe — and what you may get back.

When you’re ready to file, TaxAct can help you prepare your federal and Georgia returns in one place so you can file with confidence. Already filed your taxes and waiting for your refund? Learn more about where your Georgia state tax refund is.

This article is for informational purposes only and not legal or financial advice.

All TaxAct offers, products and services are subject to applicable terms and conditions.

The OBBB is now also being referred to by lawmakers as the Working Families Tax Cut Act. You may see one or both names used here, but they refer to the same set of tax changes.

Citations

Georgia Department of Revenue. “2025 IT-511 Individual Income Tax Instructions.” Accessed 24 July 2026.
Georgia Department of Revenue. “2025 Summary of Enacted Legislation.” Accessed 24 July 2026.
Georgia Department of Revenue. “Income Tax Federal Tax Changes.” Accessed 24 July 2026.
Georgia Department of Revenue. “Tax Credits.” Accessed 24 July 2026.
TaxAct. “Working Families Tax Cuts Act: 2025 Tax Reform Explained.” TaxAct Blog.
TaxAct. “Where’s My Georgia State Tax Refund?” TaxAct Blog.

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Tags: State TaxesTax DeductionsUpdated for tax year 2025

Meghen Ponder: Meghen Ponder is an editorial writer for TaxAct who specializes in writing content about finance and taxes. She enjoys decoding the intricacies of the tax world and helping others answer their tax questions.