Georgia's income tax brackets for 2024

Georgia taxes income at rates between 5.75% and 5.99%, depending on your filing status and income level. Unlike federal income tax, Georgia does not use a graduated bracket system — instead, the state applies a single flat rate to your taxable income based on which of six filing categories you fall into. Your rate depends on whether you file as single, married filing jointly, married filing separately, head of household, may have access to widow or widower, or dependent.

The 5.75% rate applies to most filers. The 5.99% rate applies only to high-income earners in certain filing categories. For 2024, the 5.99% rate kicks in at $7,000 of taxable income for single filers and $10,000 for married filing jointly — meaning most people pay 5.75% on their entire Georgia income. These rates have remained stable since 2021.

Georgia taxes wages, self-employment income, investment income, and retirement distributions. The state does not tax Social Security benefits. You report Georgia income on Form IT-40 (the Georgia individual income tax return) if you lived in Georgia for any part of the tax year or earned income from a Georgia source.

Key Takeaways

  • Georgia applies a flat tax rate of either 5.75% or 5.99% to your taxable income, not a graduated bracket system like federal tax.
  • The 5.99% rate applies only to high-income filers and begins at $7,000 of taxable income for single filers and $10,000 for married filing jointly.
  • You owe Georgia income tax if you lived in the state for any part of the year or earned income from a Georgia source.
  • Georgia does not tax Social Security benefits, but does tax wages, self-employment income, investment gains, and retirement account withdrawals.

Who pays Georgia income tax

You must file a Georgia return if you are a resident of Georgia and your income exceeds the filing threshold for your status. Residents are people who lived in Georgia for more than six months during the tax year, or who maintained a permanent home in Georgia and spent more time there than anywhere else. If you moved to Georgia partway through the year, you still owe tax on income earned after you arrived.

Non-residents who earned income from a Georgia source — such as wages from a Georgia employer, self-employment income from a Georgia business, or rental income from Georgia property — must also file a Georgia return on that income only. If you worked in Georgia but lived in another state, you file a non-resident return reporting only your Georgia-source earnings.

Military members stationed in Georgia are treated as residents for tax purposes. If you are a Georgia resident but worked temporarily out of state, you still owe Georgia tax on all your income.

Deductions and credits that lower your Georgia tax bill

Georgia allows you to claim the standard deduction or itemize deductions, just as you do on your federal return. For 2024, the Georgia standard deduction is $3,100 for single filers and $6,200 for married filing jointly. If you itemize on your federal return, you can itemize on your Georgia return as well. Georgia also allows you to deduct contributions to a traditional IRA or 401(k), subject to the same income limits as the federal government.

Georgia offers several tax credits that directly reduce what you owe. The Georgia Child and Dependent Care Credit covers up to 30% of childcare expenses. The Georgia Education Credit provides up to $200 per dependent for education expenses at may be able to access schools. The Earned Income Tax Credit (EITC) works the same way in Georgia as it does federally — if you may have access to for the federal EITC, you can claim a Georgia EITC as well, which is worth up to 20% of your federal credit.

You can also claim a credit for taxes paid to another state if you worked in multiple states during the year. This prevents you from being taxed twice on the same income.

How to file your Georgia return

You file your Georgia return using Form IT-40 or Form IT-40-EZ (the simplified version for people with straightforward tax situations). Both forms are available on the Georgia Department of Revenue website. You can file by mail, online through the department's website, or through a tax software provider that supports Georgia returns.

Georgia returns are due on the same date as your federal return — normally April 15. If you file your federal return early or request an extension, the same important date applies to Georgia. If you owe Georgia tax, you can pay online through the department's website, by mail, or through an electronic funds withdrawal from your bank account.

If you are owed a refund, Georgia processes returns within 30 days of receipt if you file by mail, or within 21 days if you file electronically. You can check the status of your refund on the Georgia Department of Revenue website by entering your Social Security number and the amount of your refund.

Georgia tax withholding from paychecks

If you work for a Georgia employer, your employer withholds Georgia income tax from your paycheck based on the W-4 form you complete. The amount withheld depends on your filing status, the number of dependents you claim, and any additional withholding you request. If you have multiple jobs, work a seasonal job, or have income from sources other than wages, you may need to adjust your withholding to avoid owing tax at the end of the year.

You can change your withholding at any time by submitting a new W-4 to your employer. If you expect to owe tax or want a larger refund, you can request additional withholding. If you are self-employed, you must make quarterly estimated tax payments to Georgia (and the federal government) rather than having tax withheld from a paycheck.

Self-employment income and Georgia tax

If you are self-employed, you owe Georgia income tax on your net self-employment income at the same 5.75% or 5.99% rate as wage earners. You calculate your net income by subtracting business expenses from your gross business income. You can deduct ordinary and necessary business expenses such as supplies, equipment, rent, utilities, and professional services.

Self-employed people must make quarterly estimated tax payments to Georgia if they expect to owe more than $100 in tax for the year. Payments are due on April 15, June 15, September 15, and January 15. You can pay online through the Georgia Department of Revenue website or by mail. If you do not make quarterly payments and owe tax at the end of the year, you may owe a penalty and interest.

Frequently Asked Questions

Does Georgia tax retirement income?

Georgia taxes most retirement income, including distributions from traditional IRAs, 401(k)s, and pensions. However, Georgia does not tax Social Security benefits. If you are over 65, you may be able to exclude some retirement income from taxation — check the Georgia Department of Revenue website for current exclusion amounts and may be able to access rules.

What if I moved to Georgia partway through the year?

You owe Georgia tax only on income earned after you became a resident. If you moved to Georgia on July 1, you report income earned from July 1 through December 31 on your Georgia return. You may also owe tax to your previous state on income earned before you moved.

Can I deduct federal income tax from my Georgia return?

No. Georgia does not allow you to deduct federal income tax paid. However, if you itemize deductions on your federal return, you can deduct state and local taxes (including Georgia income tax) up to $10,000 on your federal return.

What happens if I do not file a Georgia return when I owe tax?

The Georgia Department of Revenue can assess a penalty of up to 25% of the unpaid tax, plus interest at the current rate (which changes quarterly). If you owe a significant amount, the state may place a lien on your property or garnish your wages. If you think you owe tax, contact the Georgia Department of Revenue to discuss payment options.

Do I need to file if I live in Georgia but have no income?

No. If your income is below the filing threshold for your status, you are not required to file. However, if you had taxes withheld from your paychecks or made estimated payments, you may want to file to claim a refund.