Georgia State Tax: Rates and Who Pays in 2022-2023
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Georgia has six state income tax rates that range from 1% to 5.75%. Which bracket you fall into and how much income tax you might pay depends on factors such as your marital status, residency and income.
Georgia state income tax rates and tax brackets
Single filers
Tax rate | Taxable income bracket | Tax owed |
|---|---|---|
1%. | $0-$750. | 1% of taxable income. |
2%. | $751-$2,250. | $8 plus 2% of the amount over $750. |
3%. | $2,251-$3,750. | $38 plus 3% of the amount over $3,750. |
4%. | $3,751-$5,250. | $83 plus 4% of the amount over $5,250. |
5%. | $5,251-$7,000. | $143 plus 5% of the amount over $5,250. |
5.75%. | $7,001 or more. | $230 plus 5.75% of the amount over $7,000. |
Married filing jointly or head of household
Tax rate | Taxable income bracket | Tax owed |
|---|---|---|
1%. | $0-$1,000. | 1% of taxable income. |
2%. | $1,001-$3,000. | $10 plus 2% of the amount over $1,000. |
3%. | $3,001-$5,000. | $50 plus 3% of the amount over $3,000. |
4%. | $5,001-$7,000. | $110 plus 4% of the amount over $5,000. |
5%. | $7,001-$10,000. | $190 plus 5% of the amount over $7,000. |
5.75%. | $10,001 or more. | $340 plus 5.75% of the amount over $10,000. |
Married filing separately
Tax rate | Taxable income bracket | Tax owed |
|---|---|---|
1%. | $0-$500. | 1% of taxable income. |
2%. | $501-$1,500. | $5 plus 2% of the amount over $500. |
3%. | $1,501-$2,500. | $25 plus 3% of the amount over $1,500. |
4%. | $2,501-$3,500. | $55 plus 4% of the amount over $2,500. |
5%. | $3,501-$5,000. | $95 plus 5% of the amount over $3,500. |
5.75%. | $5,001 or more. | $170 plus 5.75% of the amount over $5,000. |
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.
You meet certain income thresholds.
In certain scenarios, part-year residents or nonresidents who earn income in Georgia may also need to file a state return.
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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 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's the filing deadline for my Georgia state income tax bill?
The deadline for filing and paying Georgia state income taxes was April 18, 2023. If you requested an extension for filing taxes, the deadline is Oct. 16, 2023.
Georgians who were affected by severe weather or a state of emergency, as declared by FEMA on Feb. 24, 2023, can file taxes through the extended deadline of Oct. 16, 2023.
Residents of Appling, Atkinson, Bacon, Berrien, Brantley, Brooks, Bulloch, Camden, Candler, Charlton, Clinch, Coffee, Colquitt, Cook, Echols, Emanuel, Glynn, Jeff Davis, Jenkins, Lanier, Lowndes, Pierce, Screven, Tattnall, Thomas, Tift, Ware and Wayne counties affected by Hurrican Idalia now have until Feb. 15, 2024, to file if they filed for an extension. You can check with Georgia's Department of Revenue and the IRS to know if you qualify.
6 things to know about Georgia state tax
The standard deduction for Georgia state tax increased in 2022. Single filers can now deduct $5,400 and those married filing jointly can deduct $7,100.
First-time Georgia tax filers, or those who haven't filed taxes in more than five years, will receive their refund as a paper check.
Georgia taxpayers looking for free or low-cost federal and state tax filing options can use the state's Free File Alliance to see if they qualify for different vendors.
Those who want help filing taxes can use IRS programs such as Volunteer Income Tax Assistance and Tax Counseling for the Elderly.
Wondering where your Georgia state tax refund is? Check the status online.
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.
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