Georgia State Taxes

Georgia Income Tax

Georgia’s income tax rates currently range between 1% and 5.75%. In 2022, however, Georgia’s government passed a bill that will move the state to a flat tax rate. Beginning in 2024, the new income tax rate will be 5.49% and eventually reduce to 4.99% by 2029.

Here are the 2023 tax brackets by filing status and taxable income.

Georgia Individual Income Tax Rates  – Single

$0 – $750	1%
$751 – $2,250	2%
$2,251 – $3,750	3%
$3,751 – $5,250	4%
$5,251 – $7,000	5%
$7,001 or more	5.75%

Georgia Individual Income Tax Rates  – Married Filing Separate

$0 – $500	1%
$501 – $1,500	2%
$1,501 – $2,500	3%
$2,501 – $3,500	4%
$3,501 – $5,000	5%
$5,001 or more	5.75%

Georgia Individual Income Tax Rates  – Married Filing Jointly or Head of Household

$0 – $1,000	1%
$1,001 – $3,000	2%
$3,001 – $5,000	3%
$5,001 – $7,000	4%
$7,001- $10,000	5%
$10,001 or more	5.75%

Who Must File?

Full-year residents must claim all taxable income, regardless of the source or where derived, and must file if the following are true:

• You are required to file a federal income tax return;
• You have income that is subject to Georgia income tax but it is not subject to federal income taxes;
• Your income exceeds the 2023 standard deduction and personal exemptions listed below:

Single, Head of Household, or Qualifying Surviving Spouse	Under 65, not blind	$8,100
	Under 65 and blind	$9,400
	65+, not blind	$9,400
	65+, and blind	$10,700
Married Filing Jointly	Both under 65, not blind	$14,500
	One 65+, not blind	$15,800
	Both under 65, both blind	$17,100
	Both under 65, one blind	$15,800
	Both 65+, not blind	$17,100
	One 65+ and blind	$17,100
	One 65+, both blind	$18,400
	Both 65+ and blind	$19,700
Married Filing Separate	Under 65, not blind	$7,250
	Under 65 and blind	$8,550
	65+, not blind	$8,550
	65+ and blind	$9,850

Part-Year & Non-Residents

Part-year and non-residents who work in or receive income from Georgia sources must file Georgia Form 500 and complete Schedule 3 (Form 500). Non-resident military personnel are only required to file if they:

• Earn income from Georgia sources during off-duty hours;
• Receive income from property located in the state; or
• Earn business income from Georgia sources.

If you are a legal resident of another state, you don’t have to file a Georgia income tax return if your only financial gain or profit is derived from performing services for an employer as an employee and the compensation for those services does not exceed $5,000 or 5% of all wages earned in all places, whichever is lesser.

Georgia Sales Tax

Georgia has a state sales tax rate of 4%, which is one of the lowest in the United States. Local governments, however, may also levy an additional sales tax rate of up to 4.9% for a total of 8.9%. The average local sales tax rate is 3.35% and the average combined rate is 7.7%. For the most updated list of sales tax rates by jurisdiction, please refer to the general rate charts located here. 

Georgia Property Taxes

Georgia’s property tax rates rank fairly low compared to most other states (33^rd out of 50). Property taxes are assessed and collected at the county level. The median property tax in Georgia is $1,346. Fulton County has the highest average property tax at $2,733, while Warren County has the lowest at $314.

Georgia Property Tax

Highest	$2733
Median	$1346
Lowest	$314

Yearly Cost Per Resident

Georgia Tax Holidays

There are no tax holidays scheduled in Georgia at this time. Georgia ended its Back-to-School Tax-Free Weekend in 2016.

Georgia Tax Resources

If you need assistance preparing your Georgia state taxes, you can speak with a tax professional from Tax Defense Network by calling 855-476-6920.

You can also visit the Georgia Department of Revenue website for additional resources.

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