About Georgia State Income Tax

Georgia uses a progressive tax system with six tax brackets. The top rate of 5.75% applies to most income earners, making Georgia a relatively moderate-tax state in the Southeast.

Georgia Tax Brackets 2026 (Single Filers)

• $0 - $750: 1%
• $751 - $2,250: 2%
• $2,251 - $3,750: 3%
• $3,751 - $5,250: 4%
• $5,251 - $7,000: 5%
• Over $7,000: 5.75%

How Georgia Tax is Calculated

Georgia's tax calculation follows a progressive bracket system:

1. Income is divided into six brackets
2. Each bracket is taxed at its corresponding rate
3. The top rate (5.75%) applies to most income for average earners
4. Standard deductions and personal exemptions may apply

Georgia Tax Features

• Progressive System: Six tax brackets from 1% to 5.75%
• Moderate Rates: Lower than neighboring states like North Carolina and South Carolina
• Standard Deduction: Georgia offers standard deductions for all filers
• Retirement Friendly: Seniors can exclude up to $65,000 of retirement income

Frequently Asked Questions

What is Georgia's income tax rate?

Georgia has progressive tax rates from 1% to 5.75%. Most taxpayers pay the top rate of 5.75% on the majority of their income since the brackets are low (top bracket starts at just $7,000 for single filers).

Does Georgia tax retirement income?

Georgia offers generous retirement income exclusions. Taxpayers age 62-64 can exclude up to $35,000, and those 65 or older can exclude up to $65,000 of retirement income per person.

Is Social Security taxed in Georgia?

No, Georgia does not tax Social Security retirement benefits, making it an attractive state for retirees.

How does Georgia compare to neighboring states?

Georgia (5.75% top rate) is lower than North Carolina (4.75% flat), South Carolina (6.5% top rate), Alabama (5% top rate), and Tennessee (which has no income tax on wages).

Georgia vs. Neighboring States

Georgia's tax structure compared to its neighbors:

• Florida: No state income tax
• Tennessee: No state income tax
• Alabama: Progressive up to 5%
• South Carolina: Progressive up to 6.5%
• North Carolina: 4.75% flat rate

Tips for Georgia Taxpayers

• Claim all eligible standard deductions and exemptions
• If you're a senior, take advantage of retirement income exclusions
• Contribute to retirement accounts to reduce taxable income
• Keep records of eligible education expenses for potential credits
• Consider Georgia's low cost of living when evaluating tax burden