California vs Georgia Income Tax — 2026
A single filer earning $100,000 pays $813 less per year in Georgia than in California — $68 a month. California charges $5,055; Georgia charges $4,242.
Why this pair has a page: two of the largest taxing states.
California: tax year 2025 figures. The California amounts shown here are the 2025 brackets, standard deduction and exemptions, published for 2026 because California has not yet published its 2026 inflation-indexed brackets, standard deduction or exemption credits. The 2026 Form 540-ES instructions confirm the structure for 2026 — nine brackets from 1% to 12.3% plus the 1% Behavioral Health Services Tax above $1,000,000 — and direct taxpayers to the 2025 standard deduction and exemption credit amounts in the meantime. Source: California Franchise Tax Board, 2025 California Tax Rate Schedules (Form 540 booklet), verified .
The bill at every income
Single filer, standard deduction, no dependents. State income tax only.
| Gross income | California tax | Georgia tax | Difference |
|---|---|---|---|
| $50,000 | $1,040 | $1,747 | $707 less in CA |
| $75,000 | $2,775 | $2,994 | $219 less in CA |
| $100,000 | $5,055 | $4,242 | $813 less in GA |
| $150,000 | $9,705 | $6,737 | $2,968 less in GA |
| $250,000 | $19,005 | $11,727 | $7,278 less in GA |
| $500,000 | $43,968 | $24,202 | $19,767 less in GA |
| $1,000,000 | $102,982 | $49,152 | $53,830 less in GA |
California: tax year 2025 figures. The California amounts shown here are the 2025 brackets, standard deduction and exemptions, published for 2026 because California has not yet published its 2026 inflation-indexed brackets, standard deduction or exemption credits. The 2026 Form 540-ES instructions confirm the structure for 2026 — nine brackets from 1% to 12.3% plus the 1% Behavioral Health Services Tax above $1,000,000 — and direct taxpayers to the 2025 standard deduction and exemption credit amounts in the meantime. Source: California Franchise Tax Board, 2025 California Tax Rate Schedules (Form 540 booklet), verified .
California: tax year 2025 figures. The California amounts shown here are the 2025 brackets, standard deduction and exemptions, published for 2026 because California has not yet published its 2026 inflation-indexed brackets, standard deduction or exemption credits. The 2026 Form 540-ES instructions confirm the structure for 2026 — nine brackets from 1% to 12.3% plus the 1% Behavioral Health Services Tax above $1,000,000 — and direct taxpayers to the 2025 standard deduction and exemption credit amounts in the meantime. Source: California Franchise Tax Board, 2025 California Tax Rate Schedules (Form 540 booklet), verified .
How the two systems differ
| California | Georgia | |
|---|---|---|
| Tax structure | Graduated | Flat rate |
| Top marginal rate | 13.3% | 4.99% |
| Number of brackets | 9 | 1 |
| Standard deduction (single) | $5,706 | $15,000 |
| Personal exemption | $153 credit | None |
| Local income taxes | No | No |
| Capital gains | ordinary | ordinary |
| Population (2024) | 39,431,263 | 11,180,878 |
California: tax year 2025 figures. The California amounts shown here are the 2025 brackets, standard deduction and exemptions, published for 2026 because California has not yet published its 2026 inflation-indexed brackets, standard deduction or exemption credits. The 2026 Form 540-ES instructions confirm the structure for 2026 — nine brackets from 1% to 12.3% plus the 1% Behavioral Health Services Tax above $1,000,000 — and direct taxpayers to the 2025 standard deduction and exemption credit amounts in the meantime. Source: California Franchise Tax Board, 2025 California Tax Rate Schedules (Form 540 booklet), verified .
By filing status
| Filing status | California | Georgia | Difference |
|---|---|---|---|
| Single | $5,055 | $4,242 | $813 less in GA |
| Married filing jointly | $2,079 | $3,493 | $1,414 less in CA |
| Married filing separately | $5,055 | $4,242 | $813 less in GA |
| Head of household | $2,631 | $4,242 | $1,610 less in CA |
California: tax year 2025 figures. The California amounts shown here are the 2025 brackets, standard deduction and exemptions, published for 2026 because California has not yet published its 2026 inflation-indexed brackets, standard deduction or exemption credits. The 2026 Form 540-ES instructions confirm the structure for 2026 — nine brackets from 1% to 12.3% plus the 1% Behavioral Health Services Tax above $1,000,000 — and direct taxpayers to the 2025 standard deduction and exemption credit amounts in the meantime. Source: California Franchise Tax Board, 2025 California Tax Rate Schedules (Form 540 booklet), verified .
Change the assumptions
Adjust income and filing status, or swap either state. The URL updates so you can share the exact comparison.
At $100,000 as a single filer, Georgia costs $813 less per year than California — $68 a month.
| California2025 brackets | Georgia | Difference | |
|---|---|---|---|
| State income tax | $5,055 | $4,242 | $813 |
| Per month | $421 | $353 | $68 |
| Effective rate | 5.05% | 4.24% | 0.81 pts |
| Marginal rate | 9.3% | 4.99% | 4.31 pts |
| Standard deduction | $5,706 | $15,000 | $9,294 |
| Taxable income | $94,294 | $85,000 | $9,294 |
| Tax structure | Graduated | Flat rate | |
| Local income taxes | No | No |
California: tax year 2025 figures. The California amounts shown here are the 2025 brackets, standard deduction and exemptions, published for 2026 because California has not yet published its 2026 inflation-indexed brackets, standard deduction or exemption credits. The 2026 Form 540-ES instructions confirm the structure for 2026 — nine brackets from 1% to 12.3% plus the 1% Behavioral Health Services Tax above $1,000,000 — and direct taxpayers to the 2025 standard deduction and exemption credit amounts in the meantime. Source: California Franchise Tax Board, 2025 California Tax Rate Schedules (Form 540 booklet), verified .
Full detail: California · Georgia · methodology
What this comparison leaves out
Sources for both states
- 1.California Franchise Tax BoardState revenue department2026 Instructions for Form 540-ES, Estimated Tax for IndividualsRetrieved
- 2.Tax FoundationResearch organisation (cross-check)State Individual Income Tax Rates and Brackets, 2026Retrieved
- 3.Georgia Department of RevenueState revenue department2026 Employer's Tax Guide (revised June 2026)Retrieved
Figures on this page were last checked against these sources on . Found something wrong? Report it.