Georgia State Income Taxes: 2026 Rate, Deductions and Paycheck Withholding

Georgia taxes income at one flat rate. For 2026 that rate is 4.99%, down from 5.19%. It applies after a much larger standard deduction than last year: $15,000 for a single filer and $30,000 for a married couple filing jointly.

Both changes come from House Bill 463, which the Governor signed on May 11, 2026 and made retroactive to January 1. This guide covers the current rate and deductions, how the tax is withheld from a paycheck, who has to file and what else changed for Georgia taxpayers this year. Figures come from the Georgia Department of Revenue.

Georgia Income Tax Rate for 2026

• Rate: a flat 4.99% on Georgia taxable income. There are no brackets.
• Standard deduction: $15,000 for single, head of household and married filing separately; $30,000 for married filing jointly.
• Dependent exemption: $5,000 per dependent.
• Withholding form: Form G-4.
• Return: Form 500, due April 15.

Further cuts are written into the law. From 2027 the rate is scheduled to fall by 0.125 percentage points a year until it reaches 3.99%. The standard deduction is scheduled to rise by $375 a year for single filers and $750 for joint filers, up to $18,000 and $36,000. Each step depends on state revenue targets being met, so it can be delayed.

How Georgia Income Tax Is Calculated

Georgia starts from your federal adjusted gross income, so most of the work is already done on your federal return.

1. Start with federal adjusted gross income.
2. Apply Georgia additions and subtractions, such as the retirement income exclusion.
3. Subtract the Georgia standard deduction or your itemized deductions. If you take the standard deduction on your federal return you must take it on the Georgia return too.
4. Subtract $5,000 for each dependent.
5. Multiply what is left by 4.99%.
6. Subtract credits, then compare the result with what was withheld.

Example: a $62,400 salary

Maya is single with no dependents and earns $62,400 in Atlanta. Her 2026 Georgia taxable income is $62,400 minus $15,000, which is $47,400. At 4.99% her tax is $2,365.26.

Under the 2025 rules the same salary produced $2,615.76: a $12,000 deduction and a 5.19% rate. The 2026 law saves her $250.50.

How Georgia Income Tax Is Withheld From a Paycheck

Employers withhold Georgia income tax from each paycheck based on Form G-4, the Employee's Withholding Allowance Certificate. On it you choose a marital status letter and claim allowances for dependents and for certain adjustments. The current form is dated June 3, 2026 and already uses the $15,000 and $30,000 deductions.

If you never hand in a G-4, your employer can use your federal W-4 election where it gives enough information. Otherwise they withhold as if you were single with zero allowances.

The 2026 Employer's Tax Guide gives the percentage method: subtract the standard deduction for the pay period, subtract the dependent amount for each dependent and multiply the rest by 4.99%.

Example: a $2,400 biweekly paycheck

Maya is paid $2,400 every two weeks. Her Georgia withholding is $2,400 minus $576.92, which leaves $1,823.08. At 4.99% that is $90.97.

To see these lines on a statement, create one with the Georgia paystub generator. Our guide to pay stub abbreviations explains labels such as GA SIT and FICA.

Why early 2026 paychecks show more Georgia tax

The new rate became law on May 11, 2026. The Department of Revenue told employers to keep withholding at 5.19% before that date and to switch to 4.99% afterwards. The annual rate is 4.99% for all of 2026, so anything over-withheld in the first months of the year is credited on your 2026 return.

Bonuses and other supplemental pay are withheld at the flat rate in effect on the day they are paid.

Who Has to File a Georgia Return?

A full-year resident must file Form 500 if any of these is true: you are required to file a federal return, you have income taxed by Georgia but not by the federal government or your income is more than the standard deduction. File anyway if Georgia tax was withheld and you are due a refund. Form 500EZ was discontinued from tax year 2025.

• Residents are taxed on income from all sources. A credit is allowed for tax paid to another state.
• Part-year residents and nonresidents with Georgia income file Form 500 with Schedule 3 to work out the Georgia share.
• Nonresident employees owe Georgia tax only when their Georgia wages are more than $5,000 or more than 5% of their total earned income for the year. Employers apply the same test to decide whether to withhold.

The 2025 return was due April 15, 2026. Georgia accepts the federal extension to October 15, but the tax itself is still due in April.

Retirement Income and Social Security

Georgia does not tax Social Security benefits. Other retirement income, including pensions, interest, dividends and capital gains, qualifies for an exclusion once you reach 62:

Up to $5,000 of the exclusion can be earned income. Each spouse qualifies separately.

What Else Changed for 2026

• Surplus refund. House Bill 1000 approved another one-time refund of up to $250 for single filers, $375 for heads of household and $500 for joint filers. It goes to people who filed both 2024 and 2025 returns and is limited to their 2024 tax liability.
• Tips and overtime. For tax years 2026 through 2028 you can exclude up to $1,750 of cash tips and up to $1,750 of qualified overtime on your return. This does not lower the amount withheld from your paycheck or the Georgia wages shown in Box 16 of your W-2.
• Child tax credit. A new credit of $250 for each child under six starts with tax year 2026.
• Child care credit. The Georgia credit for child and dependent care expenses is 50% of the federal credit.

Other Items on a Georgia Paycheck

Besides state income tax, a Georgia employee sees the same federal deductions as everyone else: federal income tax, 6.2% Social Security on wages up to $184,500 and 1.45% Medicare.

Georgia unemployment insurance is paid by employers only, on the first $9,500 of each worker's wages, so it should never appear as a deduction from your pay. The state minimum wage is $5.15 an hour, but the federal rate of $7.25 applies to most workers.

For a comparison, see how a state with brackets works in our guide to California state income tax or how a paycheck looks with no state tax at all in Florida state income tax.

Keep Your Georgia Pay Records

Because the rate changed in the middle of 2026, this is a year to keep every pay stub. Your year-to-date Georgia withholding is the figure you will compare with your Form 500 next spring. If you run a small Georgia business, each employee should get a statement showing gross wages, every deduction and net pay. Online Paystub turns real payroll figures into that document. It is intended for genuine payroll and recordkeeping only.