Georgia Income Tax Rates and Brackets — 2025
What changed between 2025 and 2026
This page exists because these figures moved. A tax year identical to the current one is a sentence on the Georgia page, not a URL of its own.
| Figure | Filing status | 2025 | 2026 |
|---|---|---|---|
| Top marginal rate | All | 5.19% | 4.99% |
| Standard deduction | Single | $12,000 | $15,000 |
| Standard deduction | Married filing jointly | $24,000 | $30,000 |
| Standard deduction | Married filing separately | $12,000 | $15,000 |
| Standard deduction | Head of household | $12,000 | $15,000 |
Effective 2025-01-01: The flat individual income tax rate fell to 5.19% for tax years beginning on or after January 1, 2025.
Every change on this site traces to enacted legislation. See all 2025 state tax changes and the 2025 rates for all 51 jurisdictions.
2025 brackets, all four filing statuses
The full 2025 rate schedule as Georgia published it, including the standard deduction and exemptions that applied that year.
Single
Standard deduction $12,000| Taxable income | Marginal rate |
|---|---|
| $0 and above | 5.19% |
Married filing jointly
Standard deduction $24,000| Taxable income | Marginal rate |
|---|---|
| $0 and above | 5.19% |
Married filing separately
Standard deduction $12,000| Taxable income | Marginal rate |
|---|---|
| $0 and above | 5.19% |
Head of household
Standard deduction $12,000| Taxable income | Marginal rate |
|---|---|
| $0 and above | 5.19% |
What 2025 cost at each income
Georgia tax owed by a single filer taking the standard deduction, 2025 rules against 2026 rules.
| Income | 2025 tax | 2026 tax | Change |
|---|---|---|---|
| $50,000 | $1,972 | $1,747 | −$226 |
| $75,000 | $3,270 | $2,994 | −$276 |
| $100,000 | $4,567 | $4,242 | −$326 |
| $150,000 | $7,162 | $6,737 | −$426 |
| $250,000 | $12,352 | $11,727 | −$626 |
| $500,000 | $25,327 | $24,202 | −$1,126 |
| $1,000,000 | $51,277 | $49,152 | −$2,126 |
Georgia against its neighbours in 2025
Tax owed on $100,000 by a single filer under each state's 2025 rules.
| Jurisdiction | 2025 tax on $100,000 |
|---|---|
| Florida | $0 |
| Alabama | $4,760 |
| Tennessee | $0 |
| North Carolina | $3,708 |
| South Carolina | $5,358 |
Other tax years
- 2026 (current)
- 2025
Sources for Georgia, 2025
Sources
- 1.Georgia Department of RevenueState revenue department2025 IT-511 Individual Income Tax BookletRetrieved
- 2.Tax FoundationResearch organisation (cross-check)State Individual Income Tax Rates and Brackets, 2025Retrieved
Figures on this page were last checked against these sources on . Found something wrong? Report it.
What this figure does not include
- The Georgia low income credit, the Georgia Eligible Itemizer Tax Credit and the retirement income exclusion are not modelled.
- Filers who itemize federally may claim Georgia itemized deductions instead of the standard deduction; only the standard deduction is applied.