Georgia Standard Deduction
The Georgia standard deduction is a flat amount you can subtract from your gross income before Georgia income tax is calculated, instead of itemising individual deductions. This page shows the Georgia standard deduction for tax year 2025 by filing status, sourced directly from the Georgia Department of Revenue, and calculates your Georgia taxable income after the deduction. Enter your gross income and choose your filing status to see the deduction that applies and the taxable income that remains. Most filers take the standard deduction because it is simpler and, for many, larger than their itemisable deductions. You should itemise only if your allowable Georgia itemised deductions add up to more than the standard amount. The standard deduction is separate from the federal standard deduction the IRS applies to your federal return, and from any personal exemptions or credits Georgia provides. Use this alongside the Georgia income tax calculator to see how the deduction flows through to your final state tax. All figures here are the official published amounts; nothing is estimated.
The Georgia standard deduction for 2025 is $12,000.00 (single) and $24,000.00 (married filing jointly). On $60,000.00 of gross income, a single filer has $48,000.00 of Georgia taxable income.
Georgia standard deduction by filing status (2025)
| Filing status | Standard deduction | Source |
|---|---|---|
| Single | $12,000.00 | Georgia Department of Revenue |
| Married filing jointly | $24,000.00 | Georgia Department of Revenue |
| Head of household | $12,000.00 | Georgia Department of Revenue |
| Married filing separately | $12,000.00 | Georgia Department of Revenue |
Georgia's standard deduction must match the federal approach: taxpayers who use the federal standard deduction must use the Georgia standard deduction on their Georgia return.
Formula
taxable income = max(0, gross income - standard deduction for your filing status)
Georgia standard deduction: frequently asked questions
What is the Georgia standard deduction for 2025?
For tax year 2025, the Georgia standard deduction is $12,000.00 for single filers and $24,000.00 for married couples filing jointly, as published by the Georgia Department of Revenue. It is subtracted from your gross income to give your Georgia taxable income.
How does the Georgia standard deduction affect my tax?
The standard deduction lowers your Georgia taxable income, which is the figure the state income tax brackets are applied to. A single filer with $60,000.00 of gross income and the $12,000.00 standard deduction has $48,000.00 of Georgia taxable income before any other adjustments.
Should I take the Georgia standard deduction or itemise?
Take whichever is larger. If your total itemised deductions allowed by Georgia exceed the standard deduction of $12,000.00 (single) or $24,000.00 (married jointly), itemising lowers your taxable income more. Otherwise the standard deduction is simpler and larger. Check the rules with the Georgia Department of Revenue.
What is Georgia's income tax rate for 2025?
Georgia has a flat income tax rate of 5.19% for tax year 2025. The rate was 5.49% in 2024 and dropped to 5.19% on January 1, 2025. Georgia eliminated its graduated bracket system in 2024 under HB 1437. Source: Georgia Department of Revenue, 2025 IT-511 Individual Income Tax Booklet.
What is the standard deduction in Georgia for 2025?
Georgia's standard deduction for 2025 is $12,000 for single filers, $24,000 for married filing jointly, and $12,000 for married filing separately, head of household, and qualifying surviving spouse. Taxpayers who take the federal standard deduction must also use the Georgia standard deduction. Source: Georgia Department of Revenue, 2025 IT-511 Individual Income Tax Booklet.
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, with further scheduled 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 5.19% applies to individual income for 2025. Source: Georgia Department of Revenue.
Official sources
- Georgia standard deduction (tax year 2025): Georgia Department of Revenue, as at Jun 12, 2026.
Reviewed by the CalculatorHub team, edited by James Graham, 25 June 2026. See our methodology. General information, not financial or tax advice.