How much is Georgia income tax?
Georgia income tax at 3 levels of Georgia taxable income — what is left after Georgia's own deductions and exemptions. Local income taxes are not included.
| Taxable income | Single | Married filing jointly |
|---|---|---|
| $50,000 | $2,4955.0% effective · 4.99% marginal | $2,4955.0% effective · 4.99% marginal |
| $100,000 | $4,9905.0% effective · 4.99% marginal | $4,9905.0% effective · 4.99% marginal |
| $250,000 | $12,4755.0% effective · 4.99% marginal | $12,4755.0% effective · 4.99% marginal |
What is Georgia's income tax rate for 2026?
| Taxable income | Rate |
|---|---|
| All taxable income | 4.99% |
Source: GA DOR Employer's Tax Guide 2026 (HB 463), checked September 11, 2026.
Can you deduct Georgia income tax on your federal return?
The federal deduction for state and local taxes (SALT) is capped at $40,400 for 2026 — $20,200 if married filing separately — and the cap shrinks toward $10,000 once modified AGI passes $505,000. A single filer with $250,000 of Georgia taxable income owes about $12,475 in Georgia income tax — 31% of that cap before any property tax.
SALT cap workaroundsDoes Georgia have a pass-through entity tax (PTET)?
Yes. A partnership or S corporation can elect to pay Georgia income tax at the entity level. The business deducts it federally, so that state tax is not limited by the SALT cap, and the owners claim a Georgia credit or exclusion for it. Deductsy's plan treats March 15 as the Georgia election or first-payment deadline; it is approximate, so confirm it with Georgia before relying on it.
PTET savings calculatorWhen are Georgia estimated tax payments due?
Georgia estimated tax is due April 15, June 15, September 15 and January 15 of the following year, in 4 equal instalments. Those are the same dates as the federal schedule. Source: 2026 Form 500-ES, Estimated Tax For Individuals and Fiduciaries (Rev. 05/12/25).
Safe-harbor calculatorWhat is the penalty for underpaying Georgia estimated tax?
Georgia charges 9% a year on an underpaid instalment. Paying at least 70% of this year's tax or 100% of last year's on time avoids it. Source: Form 500-UET, Underpayment of Estimated Tax by Individuals/Fiduciary (Rev. 07/15/25).
Are HSA contributions deductible in Georgia?
Yes. Georgia follows the federal treatment, so an HSA contribution — up to $4,400 with self-only coverage or $8,750 with family coverage for 2026 — lowers Georgia taxable income as well as federal.
Does Georgia give a tax break for 529 plan contributions?
Yes. Georgia lets you deduct up to $4,000 a year of contributions to Georgia's own 529 plan ($8,000 on a joint return). Income limits, per-beneficiary caps and carryforwards differ by state, so check the plan's rules.
529 plan tax savings calculatorWhat is the property tax rate in Georgia?
Georgia's average effective property tax rate is 0.77% — the 27th highest of 51 jurisdictions and 86% of the national average of 0.9%. That is about $770 a year for every $100,000 of home value; the rate varies widely by county and school district.
Itemize or take the standard deduction?How much does an LLC cost to keep in Georgia each year?
Deductsy budgets about $50 a year for a Georgia LLC — the annual report fee or minimum franchise tax, with a fee due every two years counted at half. Fees change, so confirm with Georgia's business filing office.
Georgia S-corp tax calculatorHow do Georgia taxes compare with neighboring states?
| State | Top income tax rate | Income tax on $100,000 (single) | Property tax (avg) |
|---|---|---|---|
| Georgia | 4.99% | $4,990 | 0.77% |
| Alabama | 5% | $4,960 | 0.38% |
| Florida | None | $0 | 0.76% |
| North Carolina | 3.99% | $3,990 | 0.66% |
| South Carolina | 5.21% | $4,244 | 0.48% |
| Tennessee | None | $0 | 0.5% |
On $100,000 of taxable income a single filer's Georgia income tax is $4,990 — more than in all 5 neighboring states. The lowest is Florida at $0; the highest is Alabama at $4,960. Georgia's average property tax rate is higher than in all 5.
Income tax is each state's own tax on the same state taxable income; local income taxes are not included.
More Georgia tax notes
- HB 463 accelerated Georgia's scheduled rate cut and made it retroactive to January 1, 2026.
Tax moves that matter most for Georgia
If you own an S corporation, partnership or multi-member LLC, Georgia's PTET election moves the Georgia income tax on that profit to the business, where it is deductible federally and outside the SALT cap.
An S-corp election can cut self-employment tax once profit is large enough to pay yourself a reasonable salary and still cover payroll and filing costs. The Georgia calculator adds Georgia's own entity fees and taxes to that breakeven.
With 1099 income, a Solo 401(k) can take up to $72,000 a year (2026) — usually more than a SEP-IRA at the same income. Contributions lower both federal and Georgia income tax.
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