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.

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Updated May 2, 2025 · 2 min read

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Georgia state income tax rate for 2024

In 2024, Georgia simplified its tax system by consolidating its six tax rates into one flat tax rate of 5.39%.

The flat rate was initially set to be 5.49%, but a July 2024 bill decreased it by 0.10%. This change affects income earned in 2024, which is reported on state tax returns in 2025.

» MORE: See what federal tax bracket you’re in

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:

You are required to file a federal tax return. (Learn more about who needs to file a federal return.)
You have income that is subject to Georgia income tax but not to federal income tax.
Your income exceeds $24,000 (joint filers) or $12,000 (all other filers).

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.

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Federal: $79 to $139. Free version available for Simple Form 1040 returns only.
State: $0 to $69 per state.
Expert help or full service filing is available with an upgrade to Live packages for a fee.

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Disclosures: TurboTax Free Edition is for Simple Form 1040 returns only (no schedules except for Earned Income Tax Credit, Child Tax Credit and Student Loan Interest). Roughly 37% of taxpayers qualify.

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:

Wages.
Georgia lottery winnings.
Income from flow-through entities such as S-corporations, partnerships, LLCs, trusts and estates.
Rent.

What is Georgia's standard deduction?

The standard deduction allows taxpayers to reduce their taxable income by a fixed amount.

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

Georgia state income tax deadline

The deadline for filing and paying Georgia state income taxes is typically the same as the federal due date (April 15). However, this year, residents of Georgia who were affected by Hurricane Helene had until May 1 to file and pay both their federal and state tax returns.

If you requested a timely extension, the filing deadline is moved out six months to mid-October.

There are two ways that Georgia grants extensions:

If you applied for a federal tax extension by Tax Day, Georgia automatically grants 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 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.

» MORE: Guide to 2025 tax deadlines

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Start Now

Federal: $79 to $139. Free version available for Simple Form 1040 returns only.
State: $0 to $69 per state.
Expert help or full service filing is available with an upgrade to Live packages for a fee.

Start Now

How to track your Georgia state tax refund

Filers can begin to track their Georgia state tax refund after submitting their tax return, but be aware that it may take some time to process returns. 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.

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.

3 things to know about Georgia state tax

If you're a Georgia resident with a simple tax situation who makes below a certain income, you may be able to file a free federal return via IRS Free File.
Qualifying individuals 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.

Article sources

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1. Georgia Department of Revenue. 2023 IT-511 Individual Income Tax Booklet. Accessed Dec 18, 2024.
2. Georgia Department of Revenue. Filing Requirements. Accessed Feb 12, 2025.
3. Georgia Department of Revenue. Requesting an Extension. Accessed Dec 18, 2024.
4. Georgia.gov. Georgia Tax Center. Accessed Dec 18, 2024.