Georgia State Income Tax: Rates, Who Pays in 2026

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 Jan 16, 2026

Georgia state income tax rate for 2025

Georgia is one of several states with a flat tax system after consolidating its six tax rates into a single one in 2024. For tax year 2025, Georgia's state tax rate is 5.19%, down 0.20 percentage points from the previous tax year. This rate applies to income earned in 2025, which is reported on tax returns filed in 2026.

» 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.

What's my Georgia residency status for 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.

For 2025 (taxes filed in 2026), the Georgia standard deduction is $24,000 for those married filing jointly and $12,000 for all other filers.

Georgia state income tax deadline

The deadline for filing and paying Georgia state income taxes is the same as the federal due date: April 15. If you request an extension by this date, the filing deadline will be moved out six months to mid-October.

There are two ways to request an extension for Georgia state taxes:

Apply for a federal tax extension. Georgia automatically grants you an extension for your state income tax if you request a federal extension. Just remember to attach the confirmation of Form 4868 or the IRS approval when you file your state return.
File Form IT-303 with the Department of Revenue before the April deadline if you need an extension for just your Georgia return.

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 2026 tax deadlines

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 can take up to 12 weeks for the Department of Revenue to process and issue your refund.

To track the status of your Georgia 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.

» 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.

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1.Georgia Department of Revenue. IT-511 Individual Income Tax Instruction Booklet.
2.Georgia Department of Revenue. Filing Requirements. Accessed Jan 16, 2026.
3.Georgia Department of Revenue. Requesting an Extension. Accessed Dec 18, 2024.
4.Georgia Department of Revenue. Georgia Tax Center.