Georgia Income Tax Calculator

Figure basis: Official Georgia Department of Revenue

Georgia income tax is calculated on your taxable income after deductions and exemptions. This calculator estimates your Georgia state income tax liability for the current tax year. Enter your annual gross income, choose your filing status (single, married filing jointly, married filing separately, or head of household), and add any pre-tax deductions to see your estimated state tax, effective tax rate, and marginal bracket. Results update in real time as you adjust your inputs. The calculator covers Georgia state income tax only; federal income tax, FICA payroll taxes, and any local income taxes your city or county imposes are separate. All rates and brackets are sourced directly from Georgia Department of Revenue and are verified for the current tax year. Use this tool alongside the federal income tax calculator to see your combined total tax liability. Effective rate and marginal rate are both shown so you can evaluate the impact of additional income, filing status changes, or increased pre-tax contributions to a 401(k) or similar plan.

Georgia applies a flat income tax rate of 4.99% to all taxable income. On a $60,000 salary (single filer) the state income tax is $2,245.50, an effective rate of 3.74%.

Source: Georgia Department of Revenue, tax year 2026, as at Jul 16, 2026.

Your total annual income before deductions
Your IRS filing status for this tax year
Taxable income$45,000.00
State income tax$2,245.50
Effective rate3.74%
Marginal rate4.99%

How Georgia income tax works

Georgia taxes all individual income at a flat 4.99% rate for tax year 2026. Georgia replaced its former graduated bracket system with a flat tax effective January 1, 2024, under HB 1437. The flat rate was 5.19% in 2025 and was reduced to 4.99% for 2026; the Department told employers they could begin withholding at the new 4.99% rate from May 11, 2026. This reaches the long-term 4.99% floor set by HB 1437. Your result updates the page link, so you can copy a permalink to any calculation.

taxable income = gross income - standard deduction
state income tax = taxable income x flat rate / 100
effective rate = state income tax / gross income x 100

Georgia's 2026 flat-rate cut: what it means for filers

Georgia's flat tax hides a timing quirk that trips up 2026 filers. The 4.99% rate was not the calm final step of a long glide path: it was locked in mid-year by HB 463 and made retroactive to January 1, 2026. Because employers were told to keep withholding at the old 5.19% rate until May 11, 2026, many workers had too much state tax pulled from their January through spring paychecks. That excess is not lost. The 4.99% rate applies to the entire year, so the over-withholding returns as a larger refund (or a smaller balance due) at filing time. The figure this calculator shows already uses the full-year 4.99% rate, which is the number that actually settles your liability.

Two Georgia specifics sit outside this tool's simple income-minus-standard-deduction math. The 2026 standard deduction rose to $15,000 for single, head of household, and married-filing-separately filers and $30,000 for joint filers, up from $12,000 and $24,000 a year earlier. Georgia also still grants a $4,000 exemption for each dependent after repealing its personal exemptions, so families with children owe less than a deduction-only estimate implies.

One more edge: Georgia declined to copy the federal overtime and tip exemptions from the One Big Beautiful Bill Act, but it lets up to $1,750 of each be subtracted from Georgia taxable income. And unlike several neighboring states, Georgia charges no local income tax, so this flat state rate is the whole state-level story.

Georgia income tax: frequently asked questions

How much is the Georgia income tax on a $60,000 salary?

A single filer earning $60,000 a year in Georgia has a taxable income of $45,000.00 after the standard deduction. The computed state income tax is $2,245.50, an effective rate of 3.74%. Enter your own income above for an exact figure.

What is the Georgia state income tax rate?

Georgia applies a flat income tax rate of 4.99% to all taxable income, regardless of income level or filing status.

What filing statuses does Georgia income tax apply to?

Georgia income tax applies to single filers, married couples filing jointly, head of household filers and married couples filing separately. Bracket thresholds and standard deductions may differ by filing status.

What is Georgia's income tax rate for 2026?

Georgia has a flat income tax rate of 4.99% for tax year 2026. The rate was 5.19% in 2025 and dropped to 4.99% for 2026. Georgia eliminated its graduated bracket system in 2024 under HB 1437. Source: Georgia Department of Revenue, Important Tax Updates and 2026 Employer's Tax Guide.

What is the standard deduction in Georgia for 2026?

Georgia's standard deduction for 2026 is $15,000 for single filers, head of household, and married filing separately, and $30,000 for married filing jointly. Qualifying surviving spouses use the same $15,000 amount as single filers. Taxpayers who take the federal standard deduction must also use the Georgia standard deduction. Source: Georgia Department of Revenue, 2026 Employer's Tax Guide.

When did Georgia switch to a flat income tax?

Georgia enacted HB 1437 in 2022, which replaced the state's graduated bracket structure with a flat rate beginning January 1, 2024. The initial flat rate was 5.49% in 2024, dropping to 5.19% in 2025 and 4.99% in 2026, with the reductions subject to revenue triggers. Source: Georgia Department of Revenue.

Does Georgia have local income taxes?

No. Georgia does not impose local income taxes. Only the state-level flat rate of 4.99% applies to individual income for 2026. Source: Georgia Department of Revenue.

Official sources

Reviewed by the CalculatorHub team, edited by James Graham, 11 June 2026. See our methodology. General information, not financial or tax advice.