If you live or work in Georgia, one of the first questions that comes up during tax season is simple: “How much state income tax do I owe?”
The answer depends on your income, your filing status, and the year you’re filing for. Let’s walk through how Georgia’s tax system works in 2025 so you can estimate what you’ll owe and avoid surprises.
Georgia’s Flat State Income Tax Rate in 2025
Georgia moved away from a progressive bracket system and now uses a flat state income tax rate.
- For 2024 income (filed in 2025) → the rate is 5.39%.
- For 2025 income (filed in 2026) → the rate dropped slightly to 5.19%.
That means whether you earn $30,000 or $300,000, the same percentage applies after deductions.
Quick table:
| Tax Year | Flat Rate | Notes |
|---|---|---|
| 2024 | 5.39% | Filed in 2025 |
| 2025 | 5.19% | Filed in 2026, new lower rate |
Who Has to File Georgia State Taxes
You need to file a Georgia return if you:
- Are a full-year resident with income above the standard deduction.
- Are a part-year resident who earned income while in Georgia.
- Are a nonresident who earned Georgia-sourced income (like wages or rental property).
This applies even if you also file in another state.
Standard Deduction and Special Breaks
Georgia allows a standard deduction that lowers your taxable income:
- $12,000 → Single, Head of Household, Married Filing Separately
- $24,000 → Married Filing Jointly
Other common deductions include:
- Pension and retirement income exclusion (for seniors)
- Dependent deduction for children and qualifying dependents
Step-by-Step: Estimating Your Georgia State Tax
Let’s break it down with an example.
Scenario: Single filer, $60,000 income (2025 rate).
- Income: $60,000
- Subtract standard deduction: $60,000 – $12,000 = $48,000 taxable
- Apply flat rate (5.19%): $48,000 × 0.0519 = $2,491 owed
Scenario: Married filing jointly, $100,000 income (2025 rate).
- Income: $100,000
- Subtract deduction: $100,000 – $24,000 = $76,000 taxable
- Apply flat rate: $76,000 × 0.0519 = $3,944 owed
Georgia Tax Rebates in 2025
Georgia approved a surplus tax rebate:
- $250 for single filers
- $375 for heads of household
- $500 for married couples filing jointly
If you filed your 2024 return on time and meet residency requirements, you may see this rebate automatically applied.
Filing Deadlines and Payments
- Tax deadline for 2024 income: May 1, 2025
- You can pay or check your balance through the Georgia Tax Center.
- If you expect to owe more than $500, you may need to make quarterly estimated payments.
What Happens If You File Late?
Georgia adds both penalties and interest if you miss the filing date or underpay. Filing even a few weeks late can increase what you owe. To avoid this, set reminders for deadlines and pay electronically through the state portal.
How Georgia Compares to Other States
- Georgia’s flat rate is lower than many progressive states like California or New York.
- It’s higher than flat-tax states like North Carolina (4.5%).
- Unlike states such as Florida or Texas, Georgia does collect income tax, so you’ll always need to budget for it.
FAQs
1. What is the Georgia state income tax rate in 2025?
5.19% flat rate.
2. What was the 2024 rate?
5.39% flat rate.
3. Do part-year residents pay Georgia state tax?
Yes, on income earned while living or working in Georgia.
4. What is the standard deduction?
$12,000 single, $24,000 married joint.
5. Are retirees taxed in Georgia?
Yes, but pensions and retirement income may qualify for exclusions.
6. What if I file late?
Penalties and interest apply until you file and pay.
7. Does Georgia have a tax rebate?
Yes, up to $500 depending on filing status.
Robert is the creator of StateTaxesEstimator.com, a trusted resource dedicated to helping users accurately estimate their state taxes. With a strong focus on clarity and precision, Robert combines expert knowledge with practical tools to simplify complex tax calculations. His mission is to empower individuals and businesses to make informed financial decisions with confidence and ease.