Results are estimates for educational purposes only. Based on 2026 IRS federal brackets and Georgia state tax rates. Always consult a qualified tax professional.
Georgia income tax overview
Georgia transitioned to a flat income tax system and the rate is phasing down over several years toward a target of 4.99%. For 2026, the rate is 5.49%. This is a significant change from Georgia's previous progressive system with rates up to 5.75%. The flat tax applies to all taxable income after a standard deduction of $5,400 for single filers. Georgia's tax cuts have made it increasingly competitive for business relocations and individuals moving from higher-tax states in the Northeast. Georgia's economy has grown substantially driven by film production, technology, and logistics.
2026 Georgia income tax rates
Tax rate
Income range (single filer)
5.49% flat
All taxable income (2026)
Worked example: $75,000 salary in Georgia
A $75,000 salary in Georgia results in approximately $3,819 in state income tax (effective ~5.1% after standard deduction), plus $12,580 federal tax, $4,650 Social Security, and $1,088 Medicare. Annual take-home is approximately $52,863, or $2,033 bi-weekly.
Key facts: 5.49% flat rate in 2026 · Rate phasing down to 4.99% · No local income tax
Frequently asked questions — Georgia income tax
Yes. Georgia passed legislation to phase down its flat income tax rate toward 4.99% over several years. The 2026 rate is 5.49%. The reductions are contingent on revenue triggers being met. This makes Georgia increasingly competitive for residents and businesses.
Georgia does not fully tax Social Security for most residents. There is a retirement income exclusion of up to $65,000 per person (age 65 and older) or $35,000 (age 62-64) that covers Social Security and other retirement income.
Georgia's standard deduction for 2026 is $5,400 for single filers and $7,100 for married filing jointly. These are lower than the federal standard deduction, so more income is subject to Georgia tax than federal tax.
No. Georgia cities and counties do not levy local income taxes. The only income taxes Georgia residents pay are state (5.49%) and federal.
Georgia has no local income tax, a declining state income tax rate, competitive property taxes, and significant film and technology tax credits. Atlanta's position as a major transportation hub and its growing talent pool have made it attractive for corporate relocations from higher-cost states.
Compare Georgia to other states
Use our US income tax calculator to compare your take-home pay across all 50 states. You may be surprised how much location affects your net income.