Georgia State Taxes

Georgia Income Tax

In 2026, Georgia lowered its flat income tax rate to 5.09%. It will eventually reduce to 4.99% by 2029.

Who Must File?

Full-year residents must claim all taxable income, regardless of the source or where derived, and must file if the following are true:

• You are required to file a federal income tax return;
• You have income that is subject to Georgia income tax but it is not subject to federal income taxes;
• Your income exceeds the standard deduction and personal exemptions listed below:

Married Filing Jointly	$24,000
Single	$12,000
Married Filing Separately	$12,000
Head of Household	$12,000
Qualifying Surviving Spouse	$12,000

Part-Year & Non-Residents

Part-year and non-residents who work in or receive income from Georgia sources must file Georgia Form 500 and complete Schedule 3 (Form 500). Non-resident military personnel are only required to file if they:

• Earn income from Georgia sources during off-duty hours;
• Receive income from property located in the state; or
• Earn business income from Georgia sources.

If you are a legal resident of another state, you don’t have to file a Georgia income tax return if your only financial gain or profit is derived from performing services for an employer as an employee and the compensation for those services does not exceed $5,000 or 5% of all wages earned in all places, whichever is lesser.

Georgia Sales Tax

Georgia has a state sales tax rate of 4%, which is one of the lowest in the United States. Local governments, however, may also levy an additional sales tax rate of up to 4.9% for a total of 8.9%. The average local sales tax rate is 3.35% and the average combined rate is 7.7%. For the most updated list of sales tax rates by jurisdiction, please refer to the general rate charts located here. 

Georgia Property Taxes

Georgia’s property tax rates rank fairly low compared to most other states (33^rd out of 50). Property taxes are assessed and collected at the county level. The median property tax in Georgia is $2,048. Fulton County has the highest average property tax at $3,631, while Quitman County has the lowest at $557.

Georgia Property Tax

Highest	$3631
Median	$2048
Lowest	$557

Yearly Cost Per Resident

Georgia Tax Holidays

There are no tax holidays scheduled in Georgia at this time. Georgia ended its Back-to-School Tax-Free Weekend in 2016.

Georgia Tax Relief

Owing past-due Georgia taxes can become more difficult to manage the longer the balance remains unresolved. Penalties and interest may continue to accumulate, and the Georgia Department of Revenue (DOR) can take steps to collect delinquent taxes. Whether your tax issue stems from missed filings, an unexpected financial setback, or unpaid business taxes, addressing the problem early may help you avoid additional complications.

If paying your entire Georgia tax balance at once isn’t realistic, there may be ways to resolve your account over time. Depending on your eligibility and circumstances, options may include establishing a payment plan or pursuing other available tax resolution programs. Taking action before collections progress may also help reduce the risk of enforcement measures such as tax liens, wage garnishments, bank levies, or property seizure.

Learning how Georgia handles delinquent taxes and exploring the resolution options available to you can help you choose an appropriate next step. By addressing your outstanding balance and working toward a resolution, you can begin the process of bringing your Georgia tax account back into good standing.

Common Georgia State Tax Problems

How Georgia Collects Tax Debt

If you don’t pay your Georgia income taxes on time, the Dept. of Revenue will send a demand for payment. You’ll have 45 days to pay or respond. Failure to meet this deadline will result in the state issuing a tax lien, known as a State Tax Execution. At this point, a 20% collection fee may also be imposed.

Once the tax lien exists, the state may move on to more aggressive collection actions. This may include bank levies, wage garnishment, and seizure of personal property and assets (levy).

It’s important to note that penalties and interest continue to accrue until the balance is paid, so addressing your tax debt as early as possible can help you avoid additional costs and more serious collection actions.

Demand for payment sent to taxpayer

State Tax Execution filed

Case sent to collections

Georgia State Tax Relief Options

Georgia offers several tax relief options, including:

• Payment Plans – Georgia offers payment plans up to 60 months for those who cannot pay their tax bills in full.
• Penalty Waiver – You can request a penalty waiver online or by mail (Form TSD-3). The state may waive all or part of your penalty fees if there is reasonable cause. Requests are considered on a case-by-case basis.
• Offer in Compromise – If the state believes that it’s unlikely that your tax liability can be collected in full, it may allow you to settle for less through an Offer in Compromise. There is a non-refundable $100 application fee. You can apply online or by mail.

If you’re experiencing financial hardship and can’t pay your Georgia income tax bill, contact the Department of Revenue as soon as possible to avoid collection actions.

When to Seek Tax Relief Help

If you’re experiencing any of the following, it may be time to explore your tax relief options:

The sooner you address your tax debt, the more options you may have available to resolve your balance and minimize additional collection actions.

Georgia Tax Relief FAQs

How do I set up a Georgia payment plan?

To request a payment plan with the GA Department of Revenue, you must log in to your GTC account. Navigate to the “More” tab and select “Payments and Returns.” Once on that page, click “Request Payment Plan” and review your options. The minimum monthly payment is $25. There is also a setup fee of $50 for auto payments or $100 if payments are made by check.

You can also request a payment plan by submitting Form GA-9465 by mail to:

Georgia Department of Revenue
Processing Center
PO Box 105596
Atlanta, GA 30374-0396

What happens if I ignore Georgia tax notices?

Ignoring requests for payment from the GA Dept. of Revenue, it will escalate to collections, including wage garnishments, bank levies, tax liens, and other methods allowed by law. Responding to notices promptly can help you avoid more serious enforcement actions.

Can Georgia garnish my wages for unpaid taxes?

Yes, Georgia can garnish your wages for unpaid state taxes up to 25% of your disposable income.

Can Georgia levy my bank account?

Yes. The Dept. of Revenue can seize funds or property held by a financial institution. You generally have 20 days after receiving the levy notice to file an exemption claim.

How long does Georgia have to collect back taxes?

Once your taxes are assessed, the state has up to five (5) years to file a State Tax Execution (tax lien). Once that is recorded, the state has an additional 10 years to collect back taxes. This timeframe can be extended, however, if the taxpayer enters into a payment plan, files bankruptcy, or submits an Offer in Compromise.

Georgia Tax Resources

If you need assistance preparing your Georgia state taxes, you can speak with a tax professional from Tax Defense Network by calling 855-476-6920.

You can also visit the Georgia Department of Revenue website for additional resources.

• Customer Contact Center: 877-423-6711
• Check My Refund Status
• Pay My Taxes
• Download Tax Forms