How Much Is Georgia State Income Tax and Who Pays?

Georgia state income tax is a flat 5.19% for the 2025 and 2026 tax years, applied to your taxable income after Georgia’s deductions and exemptions.¹ The state moved off its old graduated brackets on January 1, 2024, so every filer now pays the same percentage regardless of income level. What varies is the base that rate hits, and that depends on your filing status, your dependents, and, if you are 62 or older, how much of your income counts as retirement income.

How Georgia Calculates the Amount You’re Taxed On

Your Georgia return starts with the federal adjusted gross income (AGI) from your federal 1040.² You finish the federal return first, then carry that AGI onto Form 500 as the starting point for state adjustments.³

From that AGI, you subtract either your itemized deductions (if you itemized federally) or Georgia’s standard deduction. Then you subtract personal exemptions for you and your dependents. What’s left is your Georgia taxable net income, and 5.19% of that is what you owe the state.⁴

Standard Deduction and Dependent Exemption

If you don’t itemize, Georgia’s 2026 standard deduction is:

$12,000 for single filers, heads of household, and married filing separately
$20,000 for married filing jointly

These amounts trace back to the Tax Reduction and Reform Act of 2022 and continue rising on a set schedule.⁵

On top of the standard deduction, you can claim a $3,000 exemption for each qualifying dependent. The exemption stacks with the deduction, so both come off the income the 5.19% rate touches.⁴

Retirement Income Exclusion for Age 62 and Older

If you’re 62 or older, Georgia lets you exclude a large slice of retirement income before the flat rate ever applies. The exclusion covers pensions, annuities, interest, dividends, capital gains, and rental income:⁴

Ages 62 through 64: up to $35,000 per person
Age 65 and older: up to $65,000 per person

Two spouses who are both 65 or older filing jointly can exclude up to $130,000 combined. Because the exclusion comes off before the 5.19% rate applies, retirees with moderate incomes often owe little or no Georgia tax.

Who Has to File in Georgia

If you’re a Georgia resident and you’re required to file a federal return, you have to file a Georgia Form 500, even if you’re expecting a refund or had tax withheld all year. You also have to file when your gross income exceeds your Georgia standard deduction and exemption amounts, whether or not a federal return is required.

Nonresidents and part-year residents who earned Georgia-source income, such as wages from a Georgia employer or rent from Georgia property, generally have to file too. The same calculation rules apply, but only to the income tied to the state.⁶

Deadlines, Extensions, and Estimated Payments

Georgia individual returns for the 2025 tax year are due April 15, 2026. Your return must be received or postmarked by that date.⁷

If you need more time, Georgia grants a six-month extension in one of two ways. A federal extension (Form 4868) automatically extends your state deadline; you just attach a copy to your Georgia return when you file. If you don’t need federal extra time but want it for the state return, file Form IT-303 before the original due date. An extension only pushes the filing date. It does not push the payment date, so submit any tax you owe with Form IT-560 by April 15 to avoid late-payment charges.⁸

If you’re self-employed or earn income without withholding (interest, dividends, capital gains, rent), you’ll likely need to make quarterly estimated payments. Georgia uses the federal quarterly schedule:⁹

First quarter: April 15
Second quarter: June 15
Third quarter: September 15
Fourth quarter: January 15 of the following year

Underpaying can trigger penalty and interest, so it’s worth revisiting your numbers mid-year if your income shifts.

Penalties and Interest for Missing a Deadline

Filing or paying late brings separate charges that stack:¹⁰

Late filing penalty of 5% of the unpaid tax for each month or part of a month the return is late
A separate late payment penalty for tax not paid by the due date
A combined cap of 25% of the tax due on the original due date

Interest accrues on top of the penalties at an annual rate equal to the federal reserve prime rate plus 3%, reset each January. The rate moves with market conditions rather than sitting at a fixed number.

Paying and Tracking a Refund

The Georgia Tax Center is the state’s online portal for filing and paying.⁷ ACH debit from a bank account is free. Credit card payments go through a third-party processor that typically charges around 2.5%. You can also mail a paper check or money order with the payment voucher to the address on the form instructions.

If you’re owed a refund, filing electronically is fastest. Most refunds go out within 21 days, though some take up to 90 days. Refunds are usually direct-deposited, but first-time filers, or anyone who hasn’t filed in five or more years, may get a paper check instead.¹¹

1
Georgia General Assembly. Final Report and Recommendations – Special Committee on the Elimination of Georgia’s Income Tax
2
Internal Revenue Service. Adjusted Gross Income
3
Department of Revenue. Filing Georgia State Individual Income Tax Return
4
Justia. Georgia Code 48-7-27 – Computation of Taxable Net Income
5
Georgia House of Representatives. Summary of Georgia State Income Tax Changes From 2018 Through 2030
6
Justia. Georgia Code 48-7-30 – Taxation of Nonresident’s Net Income Derived From Activities Within State
7
Department of Revenue. Tax Due Dates
8
Department of Revenue. Requesting an Extension
9
Georgia.gov. Pay Estimated Tax
10
Department of Revenue. Penalty and Interest Rates
11
Georgia.gov. Track My Tax Refund