Georgia income tax rates for 2026
Georgia has a flat 4.99% rate. Rates apply to Georgia taxable income: federal adjusted gross income minus Georgia’s own deductions and exemptions.
| Rate | Single | Married filing jointly |
|---|---|---|
| 4.99% | All taxable income | All taxable income |
Georgia standard deduction and exemptions
| Item | Single | Married filing jointly |
|---|---|---|
| Standard deduction | $15,000 | $30,000 |
| Exemption per dependent | $5,000 | $5,000 |
Deductions and exemptions reduce the income Georgia taxes; credits reduce the tax itself. The head-of-household standard deduction is $15,000.
How much Georgia income tax will I pay?
Estimated 2026 tax for a single filer with wage income, the standard deduction and no dependents:
| Wages | Georgia tax | State effective rate | Federal income tax | Total income tax | Combined rate |
|---|---|---|---|---|---|
| $40,000 | $1,248 | 3.12% | $2,620 | $3,868 | 9.7% |
| $60,000 | $2,246 | 3.74% | $5,020 | $7,266 | 12.1% |
| $80,000 | $3,244 | 4.05% | $8,770 | $12,014 | 15% |
| $100,000 | $4,242 | 4.24% | $13,170 | $17,412 | 17.4% |
| $150,000 | $6,737 | 4.49% | $24,734 | $31,471 | 21% |
| $250,000 | $11,727 | 4.69% | $51,304 | $63,031 | 25.2% |
At $100,000, for example, Georgia takes about $4,242 and the combined income tax bill is $17,412. Your marginal rate on the next dollar at that income is 26.99% (22% federal + 4.99% Georgia). These estimates apply Georgia’s brackets, standard deduction, exemptions and credits from our data, plus the phase-outs and other special rules described below; local taxes and rules the notes below mark as not modeled are left out.
How Georgia compares with neighboring states
On a $75,000 salary, a single filer pays $2,994 in Georgia income tax, the 36th-lowest among the 50 states and DC. The median across all of them is $2,588.
| State | State tax on $75,000 | Effective rate | Rates | National rank |
|---|---|---|---|---|
| Florida | $0 | 0% | No wage tax | 1 of 51 |
| Tennessee | $0 | 0% | No wage tax | 1 of 51 |
| North Carolina | $2,484 | 3.31% | Flat 3.99% | 22 of 51 |
| South Carolina | $2,657 | 3.54% | 1.99%–5.21% | 29 of 51 |
| Georgia | $2,994 | 3.99% | Flat 4.99% | 36 of 51 |
| Alabama | $3,127 | 4.17% | 2%–5% | 38 of 51 |
Compare Georgia with Alabama, Florida, North Carolina, South Carolina and Tennessee.
Georgia tax rules to know
Key points from our 2026 Georgia data, compiled from the official sources listed at the end of this page:
- HB 463 (Georgia Economic Growth and Tax Relief Act of 2026, signed May 11, 2026) cut the flat rate from 5.19% to 4.99% retroactive to January 1, 2026.
- HB 463 also raised the standard deduction to $15,000 (single, head of household, married filing separately) and $30,000 (married filing jointly), and the dependent deduction from $4,000 to $5,000, for tax years beginning on or after January 1, 2026 (confirmed by the Georgia DOR 2026 Employer's Tax Guide).
- There is no personal exemption for the taxpayer or spouse; only the $5,000 per-dependent deduction.
- From 2027 the rate may fall 0.125 percentage point per year to a floor of 3.99%, the standard deduction may rise $375/$750 per year (to $18,000/$36,000) and the dependent deduction $125 per year (to $6,000), but each step is subject to revenue triggers and can be delayed.
- For 2026-2028, up to $1,750 of qualified overtime pay (hourly full-time workers) and, from 2026, up to $1,750 of cash tips can be subtracted; Georgia does not adopt the larger federal tips/overtime deductions.
- Retirement income exclusion for 2026: up to $35,000 (age 62-64 or disabled) or $65,000 (age 65+) per person; rises to $70,000 for 65+ starting 2027.
Local income tax: none. Cities and counties in Georgia do not levy their own income tax in our 2026 data.
More 2026 tax tools
See the 2026 federal brackets and standard deduction, estimate each paycheck with the paycheck calculator, or compare income tax in every state.
Frequently asked questions
What is the Georgia income tax rate for 2026?
Georgia has a flat 4.99% rate for 2026. Because the rate applies to taxable income after deductions and exemptions, the share of total income you pay is lower: about 3.99% for a single filer earning $75,000. At $100,000 of wages, a single filer would owe about $4,242 in Georgia income tax.
How much is Georgia income tax on $75,000?
A single filer with $75,000 in wages owes about $2,994 in Georgia income tax for 2026, based on Georgia taxable income of about $60,000. Federal income tax adds $7,670 and Social Security and Medicare $5,738, leaving about $58,599. A married couple earning $150,000 would owe about $5,988 in state tax.
What is the Georgia standard deduction for 2026?
In our 2026 data, the Georgia standard deduction is $15,000 for single filers and $30,000 for married couples filing jointly ($15,000 for heads of household). For a single filer earning $75,000, Georgia taxable income works out to about $60,000 in our estimate. See the rules section on this page for income limits and other details.
Does Georgia have local income taxes?
No. Our 2026 data shows no local (city or county) income taxes in Georgia, so the state and federal income tax estimated here, plus Social Security and Medicare, cover the income taxes on your wages. A single filer earning $75,000 pays about $10,664 in combined federal and Georgia income tax.
How does Georgia income tax compare with nearby states?
On a $75,000 salary, a single filer pays about $2,994 in Georgia income tax, the 36th-lowest among the 50 states and DC. Among neighbors, Florida would take $0 and Alabama $3,127. The national median is $2,588. Income tax is only one part of the picture; sales and property taxes also differ by state.
Is this Georgia tax estimate exact?
It is an estimate. We apply Georgia’s 2026 brackets, standard deduction, exemptions and credits to your income, starting from federal adjusted gross income. We do not model every Georgia subtraction, credit or phase-out, and federal figures leave out the AMT and the QBI deduction. Use it for planning and check your actual return or Georgia’s tax agency for final numbers.