How Much Is Georgia State Income Tax in 2026?

Quick Answer: A Flat 4.99% With a Large Standard Deduction

For the 2026 tax year, how much is Georgia state income tax? The answer is a flat 4.99% on taxable income. Before the state tax is calculated, single filers can subtract a standard deduction of $12,000 ($24,000 for married couples filing jointly). There are no local income taxes anywhere in Georgia.

For a single filer earning $100,000, the estimated take-home pay is roughly $74,789 after federal tax, FICA, and the 4.99% Georgia tax. That beats California, New York, and Illinois at the same income level.

How Georgia Taxes Your Income in 2026

Georgia moved from a six-bracket progressive system to a flat tax in 2024. Key facts for 2026:

• The rate is 4.99% for everyone. Whether you earn $40,000 or $400,000, the state rate is the same. Governor Brian Kemp signed HB 463 on May 11, 2026, making the cut from 5.19% to 4.99% retroactive to January 1, 2026.
• The standard deduction is large. Single filers get $12,000 and married couples filing jointly get $24,000. That is roughly five times the pre-reform amount and means a married couple can earn $24,000 before owing any Georgia income tax.
• Further cuts are possible. HB 463 includes triggers that could lower the rate by 0.125% per year if revenue targets are met, eventually reaching a floor of 3.99%.

No Local Income Tax, Moderate Sales and Property Taxes

One major advantage: Georgia municipalities cannot levy an income tax. You will not find an Atlanta city income tax or Fulton County wage tax. The trade-offs show up in other taxes:

• Sales tax: The state rate is 4%, but local rates push most purchases higher. Atlanta's combined sales tax rate is approximately 8.9%, and some jurisdictions approach 9%. This is moderate compared with Chicago or Philadelphia.
• Property tax: Georgia's effective property tax burden is below the national average and far lower than Illinois or New Jersey. The statewide average effective rate is roughly 0.9%, though metro Atlanta counties can be higher.

For most workers, the combination of a low flat income tax and no local income tax makes Georgia's overall tax burden competitive with Florida and Texas once housing costs are considered.

Georgia Salary After Taxes: Take-Home Pay by Income Level

Here is what a single filer in Georgia can expect to keep in 2026. These estimates use the federal standard deduction of $16,100, FICA, and Georgia's 4.99% flat tax applied after the $12,000 state standard deduction.

Georgia vs. Other States

At $100,000 of income, here is how Georgia compares with nearby and high-population states:

Georgia's take-home pay is lower than Texas and Florida (which have no income tax) and slightly lower than Pennsylvania, but it beats Illinois, New York, and California for a $100,000 single filer.

Retirement Income Is Heavily Sheltered

Georgia is one of the most tax-friendly states for retirees:

• Social Security: Fully exempt from Georgia income tax.
• Retirement income exclusion: Georgians age 65+ can exclude up to $65,000 per person of retirement income, including pensions, 401(k) distributions, IRA withdrawals, and certain investment income. For those ages 62–64, the exclusion is $35,000 per person.

This means a retired couple can often shield $130,000 or more of retirement income from Georgia tax, on top of the standard deduction.

How to Pay Less Tax in Georgia

• Max out pre-tax retirement contributions. Contributions to a traditional 401(k) or 403(b) reduce both federal and Georgia taxable income. In 2026, the 401(k) employee limit is $24,500, with an additional $8,000 catch-up for those 50+.
• Use an HSA if you have a high-deductible health plan. HSA contributions are pre-tax for federal and Georgia purposes. The 2026 limits are $4,400 for individual coverage and $8,750 for family coverage, plus a $1,000 catch-up at age 55+.
• Itemize only if it helps. Georgia lets you itemize state deductions even if you take the federal standard deduction. If you have large charitable contributions or medical expenses, run the numbers both ways.
• Time income if you are near a federal bracket line. Because Georgia's rate is flat, there is no state benefit to staying under a bracket threshold, but federal savings can still be meaningful.

2026 Federal Tax Basics

Georgia's 4.99% is only part of the picture. Federal tax is usually the biggest withholding item:

• Standard deduction: $16,100 for single filers, $32,200 for married filing jointly.
• Federal brackets: 10%, 12%, 22%, 24%, 32%, 35%, and 37%.
• FICA: 6.2% Social Security on wages up to $184,500, plus 1.45% Medicare on all wages. Earners above $200,000 pay an additional 0.9% Medicare surtax on the excess.

For a single filer earning $100,000, federal tax plus FICA ($20,820 combined) is roughly 4.7 times the Georgia state tax ($4,391).

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