Filing and paying Georgia income tax
- Return
- Form 500 (or 500EZ), due April 15. For a Georgia extension, file a copy of your federal extension with the return.
- Withholding
- Georgia uses its own Form G-4, separate from the federal W-4.
- Estimated payments
- On Form 500-ES, for income that has no Georgia withholding.
To see how Georgia sits against every other state on top rate, bracket count and standard deduction, see state income tax rates for 2026 — all 51 jurisdictions in one sortable table.
How Georgia Income Tax Compares to Neighboring States
Total income tax (federal + state) on a $100,000 annual salary in 2026, single filer using the standard deduction:
| State | State Tax | Total Income Tax | vs. Georgia |
|---|---|---|---|
| Georgia (here) | $4,242 | $17,412 | — |
| Florida | $0 | $13,170 | -$4,242 |
| Alabama | $4,102 | $17,272 | -$140 |
| Tennessee | $0 | $13,170 | -$4,242 |
| North Carolina | $3,481 | $16,651 | -$760 |
| South Carolina | $4,244 | $17,414 | +$3 |
A negative "vs." figure means that state collects less total income tax than Georgia. Federal portion is identical across states; only state tax varies.
Frequently Asked Questions
What is the Georgia state income tax rate for 2026?
Georgia has a flat 4.99% state income tax rate for 2026. The rate is the same regardless of income — applied to taxable income after the standard deduction. Federal rates (10%–37%) layer on top.
How much income tax will I pay in Georgia on a $100,000 salary?
For a single filer earning $100,000 in Georgia in 2026, expect approximately $13,170 in federal income tax and $4,242 in Georgia state income tax — for a total income tax of about $17,412, an effective rate of 17.4%. This excludes FICA (Social Security and Medicare), which adds roughly 7.65% on top.
What is the Georgia income tax rate for 2026?
A flat 4.99% after a $15,000 standard deduction ($30,000 joint). HB 463 set both in May 2026, retroactive to January 1; the 2025 rate was 5.19% after a $12,000 deduction.
Will I get a Georgia refund because of the 2026 tax cut?
Probably a larger one than usual. Employers withheld at the old 5.19% rate with the old deduction until the new rate took effect in May, so most workers had more withheld for January through May than they will owe. The difference comes back when you file your 2026 return.
Does Georgia tax retirement income?
Only above the exclusion: up to $35,000 per person from age 62 and $65,000 from 65 is excluded, covering pensions, investment income, and up to $5,000 of earned income. Social Security is not taxed at all.
Does Atlanta have a city income tax?
No. No Georgia city or county taxes income.
For the preferential federal rates on long-term gains, see the Capital Gains Tax Calculator. For the federal brackets, standard deduction, and Social Security wage base that sit underneath this state calculation, see 2026 Tax Calculators.