Georgia Income Tax Rates & Brackets — 2026

Every filing status, as published by Georgia Department of Revenue. Rates apply to Georgia taxable income — that is income after the deductions and exemptions shown on each card.

Georgia's flat rate applies to taxable income, not to gross income. A single filer on $100,000 first subtracts $15,000 of deductions and exemptions, leaving $85,000 taxable — which is why the effective rate (4.24%) is lower than the statutory 4.99%. Marginal vs effective rate, explained.

Single filer, standard deduction, no dependents. Rank is out of 50 jurisdictions, lowest tax first.

Change the income, filing status and number of dependents to see the bracket-by-bracket breakdown.

State income tax owed by a single filer on $100,000 in 2026.

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Georgia's income tax changed between 2025 and 2026. A single filer on $100,000 owes $326 less than in 2025.

The 2025 rules are kept in full on the Georgia 2025 tax year page, for amended returns and late filings.

• ▼CutEffective 2026-01-01 · H.B. 463 (2026), the Georgia Economic Growth and Tax Relief Act of 2026

  The flat rate fell from 5.19% to 4.99%, the standard deduction rose to $15,000 / $30,000 and the dependent deduction rose from $4,000 to $5,000, retroactive to taxable years beginning on or after January 1, 2026.

  Georgia Department of Revenue

How Georgia treats retirement income in tax year 2025. This is verified separately from the rate schedule above and can be for a different tax year.

• Retirement income exclusion (ages 62-64) — up to $35,000, from age 62
• Retirement income exclusion (age 65+) — up to $65,000, from age 65
• Military retirement exclusion — up to $17,500. From 1 January 2022, $17,500 for taxpayers under 62, with a further $17,500 where Georgia earned income exceeds $17,500.

Not modelled: Only part of the exclusion may be applied against earned income; that sub-limit is not modelled.

Source: Georgia Department of Revenue — Retirement Income Exclusion (retrieved 2026-09-04). Compare every state.

How Georgia taxes a capital gain in tax year 2025. This is verified separately from the rate schedule above and can be for a different tax year.

Not modelled: The ordinary treatment is established by the absence of any capital gains modification from the state's own complete instructions and subtraction schedule, rather than by an affirmative statement that no preference exists.

Source: Georgia Department of Revenue — 2025 IT-511 Individual Income Tax Booklet (retrieved 2026-09-19). Compare every state.

No Georgia county or municipality levies an individual income tax.

• ·Georgia levies a flat 4.99% tax on Georgia taxable income for tax year 2026, reduced from 5.19% by H.B. 463, the Georgia Economic Growth and Tax Relief Act of 2026.
• ·H.B. 463 is effective on signature but retroactive to taxable years beginning on or after January 1, 2026; employers withheld at 5.19% until May 11, 2026 and could switch to 4.99% from that date.
• ·The standard deduction rose to $15,000 for single, head of household and married filing separately filers and $30,000 for married couples filing jointly.
• ·The dependent exemption rose from $4,000 to $5,000. Georgia still has no personal exemption.
• ·Georgia decoupled from the federal SALT cap increase (retaining the $10,000 limit) and from the federal tip and overtime exemptions, adopting narrower state exceptions for qualified overtime compensation and cash tips.
• ·No Georgia county or municipality levies a local individual income tax.

Capital gains are taxed as ordinary income at the flat rate; Georgia has no capital gains exclusion or preferential rate.