What is the Georgia state income tax rate in 2026?

Georgia has a flat income tax rate of 5.49% for 2026. Georgia switched from a bracketed system to a flat tax, with the rate scheduled to decrease gradually over time. The 5.49% rate applies to all taxable income for both residents and non-residents with Georgia-source income. Georgia's flat rate is close to the national median state income tax rate and is lower than neighboring states like North Carolina (4.5%) is transitioning toward but higher than some states.

Does Georgia have a standard deduction?

Yes. Georgia's standard deduction for 2026 is $5,400 for single filers and $7,100 for married filing jointly. Georgia also allows taxpayers to itemize deductions on their Georgia return using Georgia-specific itemized deductions (which differ somewhat from federal itemized deductions). Georgia does not conform to all federal deduction rules, so your Georgia taxable income may differ from your federal taxable income.

Is Social Security taxed in Georgia?

Georgia does not tax Social Security benefits. Additionally, Georgia offers a substantial retirement income exclusion: taxpayers 62 or older can exclude up to $35,000 of retirement income (pension, IRA distributions, 401(k) distributions) from Georgia taxable income. Taxpayers 65 or older can exclude up to $65,000 of retirement income. This makes Georgia relatively favorable for retirees compared to many other states.

What is the Georgia income tax filing deadline?

The Georgia state income tax return is due April 15, 2026, the same as the federal deadline. If you need more time to file, Georgia grants an automatic 6-month extension to October 15, 2026. However, like the federal extension, the Georgia extension is for filing only — any tax owed must be paid by April 15 to avoid late payment penalties and interest. File Form IT-303 to request a Georgia extension, or the federal Form 4868 serves as a Georgia extension in some cases.

Who must file a Georgia state tax return?

You must file a Georgia state income tax return if you are a Georgia resident or part-year resident with gross income above the Georgia filing threshold, or a non-resident with Georgia-source income above the threshold. For 2026, single filers under 65 must file if Georgia gross income exceeds $7,300. Married filing jointly must file if income exceeds $14,600. Non-residents must file if they had any Georgia-source income above minimal thresholds.

Georgia State Income Tax 2026 — Rates, Brackets, and What You Owe

Georgia has a flat income tax rate of 5.49% in 2026, applying to all taxable income. This replaced Georgia’s previous bracketed system. The rate is scheduled to phase down toward 4.99% over several years. Georgia does not tax Social Security benefits and offers generous retirement income exclusions for residents 62 and older.

Quick answer: A Georgia resident earning $70,000 in 2026 pays approximately $3,540 in Georgia state income tax after the standard deduction (5.49% effective rate on taxable income of ~$64,600). Georgia is moderately taxed — more favorable for retirees due to large retirement income exclusions.

Georgia Income Tax — Key Numbers (2026)

Tax Feature	2026 Amount
Flat income tax rate	5.49%
Standard deduction — Single	$5,400
Standard deduction — MFJ	$7,100
Standard deduction — Head of Household	$7,100
Personal exemption — Single	$2,700
Personal exemption — MFJ	$7,400
Personal exemption — per dependent	$3,000
Retirement income exclusion (age 62–64)	$35,000
Retirement income exclusion (age 65+)	$65,000

Worked Tax Example — Georgia 2026

Single filer, $70,000 salary, no other income:

Gross income: $70,000
Standard deduction: −$5,400
Personal exemption: −$2,700
Taxable income: $61,900
Georgia income tax: $61,900 × 5.49% = $3,398
Effective rate on gross income: 4.85%

Married couple, $120,000 combined salary:

Standard deduction: −$7,100
Personal exemption: −$7,400
Taxable income: $105,500
Georgia income tax: $105,500 × 5.49% = $5,792
Effective rate on gross income: 4.83%

Georgia Retirement Income Exclusion — How It Works

Georgia is particularly tax-friendly for retirees:

Age	Retirement Income Exclusion
Under 62	No exclusion
62–64	Up to $35,000
65+	Up to $65,000

What counts as retirement income for the exclusion:

Social Security benefits (100% excluded)
Pension and annuity income
IRA distributions
401(k) and 403(b) distributions
Investment income (dividends, capital gains, interest)

Example (age 65, $80,000 pension + Social Security):

Social Security: $30,000 — fully excluded by Georgia
Pension: $50,000 — first $65,000 of retirement income excluded
All excluded = $0 Georgia income tax on $80,000 combined retirement income

Georgia vs. Neighboring States Tax Comparison

State	Top Income Tax Rate	Notes
Georgia	5.49% (flat)	Generous retirement exclusions
Florida	0%	No state income tax
South Carolina	6.4%	Brackets; retirement exclusions available
North Carolina	4.5% (transitioning)	Flat rate declining
Tennessee	0%	No income tax (dividends/interest tax eliminated 2021)
Alabama	5%	Bracketed system

What Georgia Does and Does Not Tax

Income Type	Georgia Tax?
W-2 wages and salary	Yes
Self-employment income	Yes
Social Security benefits	No — fully excluded
Pension income (age 62–64)	Up to $35,000 excluded
Pension income (age 65+)	Up to $65,000 excluded
Capital gains	Yes (same rate)
Interest and dividends	Yes (but counts toward retirement exclusion at 62+)
Military retirement pay	Fully excluded for Georgia residents

How to File Georgia State Taxes

Filing deadline: April 15, 2026 Extension deadline: October 15, 2026

Form to use: Form 500 (Georgia Individual Income Tax Return) for residents; Form 500 is also used for part-year residents with Form 500 Schedule 3.

How to file:

Georgia Tax Center (GTC) — myconneCT.ct.gov equivalent; file free online at gtc.dor.ga.gov
Tax software — TurboTax, H&R Block, TaxAct all support Georgia state filing
Free File Georgia — available for qualifying taxpayers (income limits apply)
Paper mail — Form 500 mailed to Georgia DOR

Written by WealthVieu

WealthVieu researches and writes data-driven personal finance guides using primary sources including the IRS, Bureau of Labor Statistics, Federal Reserve, and Census Bureau.

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