Georgia state income tax rates and calculator
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Georgia recently switched to a flat income tax rate, from a graduated one, and has a plan to steadily reduce that rate over the next several years if revenue projections are met.
Georgia personal income tax rates for 2024
The Tax Reduction and Reform Act of 2022 replaced personal income tax brackets with a flat tax rate in Georgia.
The tax rate for personal income earned in 2024 and reported on tax returns in 2025 is 5.39 percent. The rate started at 5.49 percent in 2023, with annual reductions of 0.10 percent applied (assuming specific revenue projections are met) until the rate reaches 4.99 percent in 2028.
For tax year 2024, Georgia eliminated personal exemptions, and increased its standard deduction to $24,000 for married filing jointly filers and $12,000 for single, head of household and married filing separately taxpayers. There are no longer any additional deductions for taxpayers who are over age 65 or blind.
Who has to file Georgia state taxes?
As a full-year resident of Georgia, you’ll have to file an income tax return if any of the following apply to you:
- You’re required to file a federal income tax return.
- You have income in Georgia that’s subject to the state’s income tax but not to federal income tax.
- Your income exceeds Georgia’s standard deduction.
Part-year residents must file a tax return in Georgia if they’re legal residents of the state for any portion of the year and are required to file a federal income tax return. Part-time residents should complete Schedule 3 to determine how much they’ll owe in Georgia income taxes.
For non-residents, a tax return may be required if you earned income from a Georgia source. Types of income you may owe taxes on, even if you didn’t live in Georgia, include wages, lottery winnings, rent or income from flow-through entities.
The Georgia Department of Revenue recommends that part-time residents and non-residents review the instructions for filing individual income taxes in the state.
Is there a personal exemption or standard deduction in Georgia?
Georgia offers a standard deduction, but no longer has a personal exemption. The state also eliminated the extra standard deduction for people over age 65 or blind.
Georgia standard deduction amounts for 2024 (returns filed in 2025)
| Filing Status | Standard Deduction |
|---|---|
| Single | $12,000 |
| Head of Household | $12,000 |
| Married Filing Jointly | $24,000 |
| Married Filing Separately | $12,000 |
Georgia sales tax rate
When making most purchases in Georgia, you’ll be charged a 4 percent state sales tax. However, when local sales taxes are added in, you may pay more. The average combined state and local sales tax is 7.38 percent, according to the Tax Foundation.
Other things to know about Georgia taxes
- Property taxes vary by county.
- Georgia dropped its corporate tax rate rate to 5.39 percent.
- Keep up-to-date with Georgia's changing tax code on the state’s Revenue Department website.