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State Tax Guide 2026

Georgia Income Tax

Georgia overhauled its income tax system starting in 2024, transitioning from graduated brackets to a flat tax rate that decreases annually. For 2026, the rate is 5.39%(or possibly 5.29% if revenue triggers are met). The floor is 4.99% by 2028 or later.

5.39%
2026 Rate
Flat
Tax Type
4.99%
Future Floor
4%+
Sales Tax

📉 Georgia Tax Rate Reduction Schedule

Tax YearRateStatus
2024 5.49%Enacted
2025 ← Current5.39%Enacted
2026 5.29%Target (if triggers met)
2027 5.19%Target
2028 4.99%Floor (minimum)

* Rate reductions require Georgia to meet revenue and reserve fund triggers each year.

2026 Georgia Income Tax Rate

All Taxable IncomeGA RateTax on $100K
$0 and above5.39%~$5,390

Georgia Standard Deduction 2026

$12,000
Single / Married Filing Separately
$24,000
Married Filing Jointly

Georgia updated its standard deduction to more closely mirror the federal amounts, effective 2024. Taxpayers may also itemize state deductions, which generally follow federal rules.

Georgia Sales Tax

Georgia's state sales tax is 4% — one of the lowest base rates. However, local jurisdictions (counties and cities) typically add 3%–4%, bringing the combined rate to 7%–8% in most areas.

Atlanta (Fulton)
8.9%
Savannah (Chatham)
7%
Augusta (Richmond)
8%

Key Georgia Tax Notes

No Tax on Social Security
Georgia does not tax Social Security retirement benefits.
Retirement Income Exclusion
Up to $65,000 per person ($130K for couples) of retirement income excluded for those 62+.
Military Retirement
Military retirement pay is fully exempt from Georgia income tax.
Personal Tax Credits
$3,000 personal exemption credit ($6,000 MFJ); $3,000 per dependent.
Georgia Property Tax
Effective rate ~0.92% — moderate by national standards. Standard homestead exemption of $2,000 assessed value.

Calculate Your Georgia Tax for 2026

Flat 5.39% makes it simple — see your exact GA tax and take-home pay now.

Open Georgia Tax Calculator →