Georgia income tax rate 2026
OfficialGeorgia rates, brackets and the tax on common salaries.
- Rate
- 4.99%
- Tax on $75,000
- $2,994
- 4% effective
- Tax on $100,000
- $4,242
- 4.2% effective
- Rank among taxing states
- #16 of 42
- by tax taken on $75,000, 1 takes the most
What is the Georgia income tax rate in 2026?
Georgia taxes wages at a flat 4.99% in 2026. On a $75,000 salary, Georgia income tax is $2,994, an effective rate of 3.99%.
How this is calculated
- The effective rate is the yearly state income tax divided by gross pay, after the state's deductions and exemptions.
- The reference worker is a single filer with one job, paid every two weeks, with a standard Form W-4 and no pre-tax deductions, under 65.
Georgia income tax brackets for 2026
Georgia has one flat rate of 4.99% for every filer, so there are no brackets: the same rate applies to every dollar of taxable income. Federal income tax comes on top, under the 2026 federal tax brackets.
Single
| Taxable income over | Rate |
|---|---|
| $0 | 4.99% |
Married filing jointly
| Taxable income over | Rate |
|---|---|
| $0 | 4.99% |
Head of household
| Taxable income over | Rate |
|---|---|
| $0 | 4.99% |
How much Georgia income tax do you pay on $100,000?
On $100,000 of wages, Georgia income tax is $4,242 in 2026, an effective rate of 4.24%. The table runs from $30,000 to $300,000. For your own pay, the Georgia income tax calculator shows the tax on every paycheck. The Georgia minimum wage 2026 page covers the low end of the pay scale.
How this is calculated
- Each salary is single filer wages with no pre-tax deductions, through the state's rules for the year.
- The reference worker is a single filer with one job, paid every two weeks, with a standard Form W-4 and no pre-tax deductions, under 65.
What is the Georgia standard deduction in 2026?
The Georgia standard deduction is $15,000 for single filers and $30,000 for married couples filing jointly in 2026.
- Standard deduction, single
- $15,000
- Married filing jointly
- $30,000
- Personal exemption
- None
How did Georgia income tax change in 2026, and what changes in 2027?
Georgia cut its rate to 4.99% in 2026, from 5.19% in 2025. For 2027, it is 4.865% (projected).
| Tax year | Kind | Lowest rate | Top rate | Standard deduction, single | Status |
|---|---|---|---|---|---|
| 2025 | flat | 5.19% | 5.19% | $12,000 | official |
| 2026 | flat | 4.99% | 4.99% | $15,000 | official |
| 2027 | flat | 4.87% | 4.87% | $15,375 | projected |
How does Georgia income tax compare with other states?
On $75,000, Georgia income tax ranks #16 of 42 states that tax wages, where #1 takes the most. Next door, the top rate is higher in South Carolina and Alabama and lower in North Carolina, and Florida and Tennessee have no income tax, as the Tennessee income tax page explains. Illinois income tax has the closest top rate, followed by Missouri and Idaho. The state income tax rates page compares all of them.
| Neighbor income tax rates |
|---|
|
| Closest top rates |
|---|
How this is calculated
- Each state's income tax on the same $75,000 salary, single filer, under its rules for 2026.
- States without a wage income tax are left out of this rank.
- The reference worker is a single filer with one job, paid every two weeks, with a standard Form W-4 and no pre-tax deductions, under 65.
How is Georgia income tax withheld from a paycheck?
Employers withhold Georgia income tax from each paycheck, using the Form G-4 each employee fills in. On a $75,000 salary paid every two weeks, that is $115.15 a paycheck.
Employer withholding tables can differ from the yearly tax owed; the return settles the difference.
How this is calculated
- Employers withhold 4.99% of pay after the standard deduction and dependent allowances claimed on Form G-4 (Employer's Tax Guide tables or percentage method), with no overtime or tips subtraction. Paychecks here assume Form G-4 claims the filing status (married with one earner) and every dependent.
Questions people ask
How much Georgia tax is withheld from a bonus?
Employers can withhold Georgia tax on a bonus at a flat 4.99%. The return settles the actual tax on it.
Does Georgia tax overtime and tips?
Partly. Georgia has its own, narrower version of the federal deductions for overtime and tips. Georgia does not follow the federal deductions. It has its own smaller ones: up to $1,750 of overtime for full-time hourly workers (2026 to 2028) and up to $1,750 of cash tips.
Do 401(k) contributions lower Georgia income tax?
Yes. Traditional 401(k) contributions lower Georgia taxable wages, as they do for federal income tax.