Georgia State Income Tax: Rates, Who Pays

Whether you need to file a Georgia state income tax return depends on your taxable income and residency status.

June Sham
Lead Writer | Personal finance, retirement

June Sham is a lead writer on NerdWallet’s investing and taxes team covering retirement and personal finance. She is a licensed insurance producer, and previously was an insurance writer for Bankrate specializing in home, auto and life insurance. She earned her Bachelor of Arts in creative writing at the University of California, Riverside.

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Lead Assigning Editor | Retirement planning, investment management, investment accounts

Arielle O’Shea leads the investing and taxes team at NerdWallet. She has covered personal finance and investing for over 15 years, and was a senior writer and spokesperson at NerdWallet before becoming an assigning editor. Previously, she was a researcher and reporter for leading personal finance journalist and author Jean Chatzky, a role that included developing financial education programs, interviewing subject matter experts and helping to produce television and radio segments. Arielle has appeared on the "Today" show, NBC News and ABC's "World News Tonight," and has been quoted in national publications including The New York Times, MarketWatch and Bloomberg News. She is based in Charlottesville, Virginia.

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In 2023, Georgia had six state income tax rates that ranged from 1% to 5.75%. In 2024, the state began transitioning to a flat tax rate system.

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2024 Georgia state income tax changes

In 2024, Georgia simplified its tax system by transitioning to a flat tax rate structure. Instead of taxing income at multiple rates, the five tax rates were consolidated into one. The new Georgia income tax rate is 5.49% [0]

2023 Georgia state income tax rates and tax brackets

For 2023 (tax returns filed in 2024), Georgia had six state income tax rates: 1%, 2%, 3%, 4%, 5% and 5.75%. Taxes owed depended on filing status and taxable income.

GA income tax rates: Single filers

Taxable income bracket

1% of taxable income.

$8 plus 2% of the amount over $750.

$38 plus 3% of the amount over $3,750.

$83 plus 4% of the amount over $5,250.

$143 plus 5% of the amount over $5,250.

$230 plus 5.75% of the amount over $7,000.

GA income tax rates: Married filing jointly or head of household

Taxable income bracket

1% of taxable income.

$10 plus 2% of the amount over $1,000.

$50 plus 3% of the amount over $3,000.

$110 plus 4% of the amount over $5,000.

$190 plus 5% of the amount over $7,000.

$340 plus 5.75% of the amount over $10,000.

GA income tax rates: Married filing separately

Taxable income bracket

1% of taxable income.

$5 plus 2% of the amount over $500.

$25 plus 3% of the amount over $1,500.

$55 plus 4% of the amount over $2,500.

$95 plus 5% of the amount over $3,500.

$170 plus 5.75% of the amount over $5,000.

Do I have to pay Georgia state income tax?

If you are a full-time resident of Georgia, you may need to file a Georgia state income tax return if any of the following apply:

Single, head of household, qualifying widow/er

Below the age of 65

Below the age of 65 and blind

Age 65 or older

Age 65 or older and blind

Married filing jointly

Both spouses below the age of 65

One spouse below the age of 65

Both spouses below the age of 65 and both blind

Both spouses below the age of 65 and one spouse blind

Both spouses are 65 or older

One spouse age 65 or older and one spouse blind

One spouse age 65 or older and both spouses blind

Both spouses 65 or older and both spouses blind

Married filing separately

Below the age of 65

Below the age of 65 and blind

Age 65 or older

Age 65 or older and blind

In certain scenarios, part-year residents or nonresidents who earn income in Georgia may also need to file a state return as well. The full rules are on the Georgia State Department of Revenue website [0]

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What is my Georgia residency status for state income tax purposes?

Georgia has three types of residency statuses. Your income tax amount may be calculated differently depending on which applies to you.

Resident status rules

Individuals whose legal residence is Georgia and who reside in the state year-round are considered full-time residents. This is the case even if they live outside of the state temporarily.

Part-year resident status rules

Those who are legal residents of Georgia for only some of the tax year are considered part-year residents. Part-year residents will use Georgia Form 500 Individual Income Tax Return if they are required to file a Georgia income tax return.

Nonresident status rules

Nonresidents who live in other states but earn certain types of income from Georgia may also be required to file a state income tax return. Some examples include:

What is Georgia's standard deduction?

The standard deduction allows taxpayers to reduce their taxable income by a fixed amount. The Georgia state standard deductions for tax year 2023 (taxes filed in 2024) were:

Those who are 65 or older and/or blind got an additional standard deduction of $1,300 [0]

In 2024 (taxes filed in 2025), the Georgia standard deduction amounts will rise to $24,000 for those married filing jointly and $12,000 for single filers, heads of household and those married filing separately.

What's the tax filing deadline for my Georgia state income tax bill?

The deadline for filing and paying Georgia state income taxes was April 15, 2024, the same as the federal due date. If you requested a timely extension, the filing deadline is moved to Oct. 15, 2024.

There are two ways that Georgia grants extensions:

If you applied for a federal tax extension by the tax day, Georgia automatically granted you an extension for your state income tax as well. Just remember to attach the confirmation of Form 4868 or the IRS approval when you file your state return.

If you needed an extension for just your Georgia return, you would have had to file Form IT-303 with the Department of Revenue before the April deadline.

Remember, an extension gives you more time to file, not pay. Any bill left outstanding after tax day may begin to accrue penalties and fees [0]

How to track your Georgia state tax refund

Filers can begin to track their Georgia state tax refund two to three weeks after submitting their tax return, but be aware that it may take up to 12 weeks to process returns in 2024 [0]

. To track the status of your GA refund online, you'll need your Social Security number or tax identification number and the exact amount of your refund due, which is accessible via the tax software you used to file your return. You may also be able to track your return by calling 877-423-6711 .

Heads up, first-time Georgia tax filers: If you're new to filing in Georgia or haven't filed a tax return in the state in more than five years, you'll get your refund as a paper check instead, even if you opted for direct deposit.

» MORE: Wondering where your Georgia refund is? You can check your state refund status online.

2 things to know about Georgia state tax

Those who want help filing taxes can use IRS programs such as Volunteer Income Tax Assistance and Tax Counseling for the Elderly.

If you are unable to pay your tax bill in one lump sum, you can request to pay in installments through the Georgia Department of Revenue.

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