Georgia tax summary for 2026
| Tax on wages | Flat rate |
|---|---|
| Starting point | Federal adjusted gross income |
| Rates (single) | 4.99% |
| Standard deduction | Single $15,000 · Married filing jointly $30,000 · Head of household $15,000 · Married filing separately $15,000 |
| Personal exemption | Single $0 · Married filing jointly $0 · Head of household $0 · Married filing separately $0 · per dependent $5,000 — a deduction from income |
| Federal income tax deduction | Not allowed |
| Employee payroll taxes | None |
| Local income taxes | None |
Georgia income tax brackets 2026
Rates apply to Georgia taxable income, after the deductions above.
| Taxable income over | Up to | Rate |
|---|---|---|
| $0 | and up | 4.99% |
Worked example: $65,000, single, paid biweekly
Computed by the same engine as the calculator, with no pre-tax deductions.
| Line | Per paycheck | Annual |
|---|---|---|
| Gross pay | $2,500.00 | $65,000 |
| Federal income tax | $216.15 | $5,620 |
| Social Security | $155.00 | $4,030 |
| Medicare | $36.25 | $943 |
| Georgia income tax | $95.96 | $2,495 |
| Take-home pay | $1,996.63 | $51,913 |
Effective tax rate 20.1%; tax on the next dollar earned 24.6%. Georgia taxable income is $50,000.
Second example: $120,000, married filing jointly, two children
Take-home $101,188 a year ($3,891.85 biweekly). Federal income tax $5,640 after a $4,400 Child Tax Credit, Social Security and Medicare $9,180, Georgia income tax $3,992.
How the Georgia estimate is calculated
- Start from federal adjusted gross income — wages minus traditional 401(k) and Section 125 deductions.
- Subtract the Georgia standard deduction for your filing status. Subtract personal exemptions (dependents = the number of children you enter).
- Apply the flat rate.
- Divide the annual total by your number of paychecks.
What this Georgia calculator does not model
- Georgia subtractions for qualified overtime and cash tips (up to $1,750 each, 2026–2028, HB 463)
- Retirement income exclusion for age 62+ / disabled
- Georgia credits (low-income credit, one-time surplus refund credits, etc.)
- Itemized deductions (Georgia keeps the $10,000 SALT cap)
Data notes
- HB 463 (signed May 11, 2026, retroactive to Jan 1, 2026) set the 2026 flat rate at 4.99% (employers withheld 5.19% until May 11; the annual liability uses 4.99%).
- Standard deduction for 2026: $15,000 single/HOH/MFS and $30,000 married filing jointly (O.C.G.A. § 48-7-27 as amended by HB 463; up from $12,000/$24,000).
- Dependent exemption: $5,000 per dependent for 2026 (O.C.G.A. § 48-7-26(b) as amended; previously $4,000). Georgia has no personal exemption for the taxpayer/spouse. FIXED: the previous file omitted the dependent deduction.
- Georgia starts from federal AGI.
Sources
- State income tax: Georgia HB 463 (2026) – Georgia Economic Growth and Tax Relief Act of 2026 (signed version) (read 2026-10-07)
- State income tax: Georgia DOR – 2026 Employer's Tax Guide (Updated September 2026) (read 2026-10-07)
- State income tax: Georgia DOR – Important Tax Updates (2026 Income Tax Changes) (read 2026-10-07)
Federal figures come from the IRS and SSA; see the methodology page.
Compare nearby and similar states
Neighboring states: Alabama, Florida, North Carolina, South Carolina, Tennessee
States with a similar tax setup: Michigan, Utah, Idaho, Kentucky, Colorado, Pennsylvania
See every state side by side in the salary comparison by state, or browse all state paycheck calculators.