Georgia State Taxes
Quick Tax Facts
Income Tax: 1% – 5.75%
State Sales Tax: 4%
Median Property Tax: $1,346
Overview
Georgia is known for its peaches and southern charm. It is also the birthplace of Coca-Cola and the Civil Rights Movement. Today, residents enjoy a relatively low cost of living with many affordable places to live. Property taxes also fall on the low side compared to most other states. Most recently, Georgia voted to join the growing list of states that charge a flat income tax rate. Overall, it’s considered one of the more tax-friendly states for retirees and families.
Georgia Income Tax
Georgia’s income tax rates currently range between 1% and 5.75%. In 2022, however, Georgia’s government passed a bill that will move the state to a flat tax rate. Beginning in 2024, the new income tax rate will be 5.49% and eventually reduce to 4.99% by 2029.
Here are the 2023 tax brackets by filing status and taxable income.
| Georgia Individual Income Tax Rates – Single |
|---|
| $0 – $750 | 1% |
| $751 – $2,250 | 2% |
| $2,251 – $3,750 | 3% |
| $3,751 – $5,250 | 4% |
| $5,251 – $7,000 | 5% |
| $7,001 or more | 5.75% |
| Georgia Individual Income Tax Rates – Married Filing Separate |
|---|
| $0 – $500 | 1% |
| $501 – $1,500 | 2% |
| $1,501 – $2,500 | 3% |
| $2,501 – $3,500 | 4% |
| $3,501 – $5,000 | 5% |
| $5,001 or more | 5.75% |
| Georgia Individual Income Tax Rates – Married Filing Jointly or Head of Household |
|---|
| $0 – $1,000 | 1% |
| $1,001 – $3,000 | 2% |
| $3,001 – $5,000 | 3% |
| $5,001 – $7,000 | 4% |
| $7,001- $10,000 | 5% |
| $10,001 or more | 5.75% |
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 2023 standard deduction and personal exemptions listed below:
| Single, Head of Household, or Qualifying Surviving Spouse | Under 65, not blind | $8,100 |
| Under 65 and blind | $9,400 | |
| 65+, not blind | $9,400 | |
| 65+, and blind | $10,700 | |
| Married Filing Jointly | Both under 65, not blind | $14,500 |
| One 65+, not blind | $15,800 | |
| Both under 65, both blind | $17,100 | |
| Both under 65, one blind | $15,800 | |
| Both 65+, not blind | $17,100 | |
| One 65+ and blind | $17,100 | |
| One 65+, both blind | $18,400 | |
| Both 65+ and blind | $19,700 | |
| Married Filing Separate | Under 65, not blind | $7,250 |
| Under 65 and blind | $8,550 | |
| 65+, not blind | $8,550 | |
| 65+ and blind | $9,850 |
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 (33rd out of 50). Property taxes are assessed and collected at the county level. The median property tax in Georgia is $1,346. Fulton County has the highest average property tax at $2,733, while Warren County has the lowest at $314.
| Highest | $2733 |
|---|---|
| Median | $1346 |
| Lowest | $314 |
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 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
