Georgia Income Tax

Georgia uses a flat income tax rate applied to all taxable income. Combined with federal tax, this determines your total income tax burden.

Why It Matters

Understanding Georgia's income tax structure helps you accurately estimate take-home pay, compare compensation across states, and plan for your total tax burden.

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Open Georgia Income Tax Calculator →

How It Works

The calculator computes both your federal and Georgia state income tax to show your combined tax burden. Enter your taxable income to see the breakdown.

Example

Single filer • $100,000 taxable income • 2026

Federal

$16,712

16.71%

Georgia

$4,990

4.99%

Combined

$21,702

21.70%

Resources

Georgia Tax Authority

Official Georgia state tax information, forms, and filing resources.

Source: Georgia Department of Revenue

Frequently Asked Questions

Does Georgia have a standard deduction?

Georgia's deduction rules vary. Some flat-tax states conform to the federal standard deduction, while others have their own. Check your state tax authority for details.

How does Georgia's flat tax work?

Georgia uses a flat 4.99% rate on all taxable income. Unlike progressive systems, every dollar is taxed at the same rate regardless of how much you earn.

Is Georgia's income tax in addition to federal tax?

Georgia's income tax rate is 4.99% (flat rate). Since it's a flat tax, this is both your marginal and effective state rate.

Key Terms

Effective Tax Rate

The average rate you actually pay across all your income — total tax divided by total income.

Filing Status

A category that determines your tax bracket thresholds, standard deduction, and eligibility for certain credits.

Marginal Tax Rate

The tax rate applied to your next dollar of income — the highest bracket you've reached.

Modified Adjusted Gross Income

Your adjusted gross income (AGI) with certain deductions added back, used to determine eligibility for tax benefits and surtaxes like the NIIT.

Standard Deduction

A fixed amount subtracted from gross income before tax brackets are applied — used by about 90% of filers.

Taxable Income

Your gross income minus deductions — the amount used to determine which tax bracket you fall into.

Last reviewed: 2026-07-14 • Applies to tax years: 2025, 2026