Georgia Income Tax Calculator
Georgia’s flat 5.19% rate has been falling almost every year since 2024 — and it pairs with one of the largest retirement income exclusions in the country for residents 62 and older. This tool covers federal, Georgia state, FICA, and the age-based exclusion in one place.
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How Georgia Income Tax Actually Works
Georgia spent decades running a six-bracket progressive system topping out at 5.75%, but House Bill 1437 replaced that entirely starting with the 2024 tax year. The state now applies a single flat rate to all taxable income, and unlike most flat-tax states that locked in their rate permanently, Georgia’s has been stepping down nearly every year — 5.49% in 2024, falling further in 2025, with a legislated path toward 4.99%. That makes Georgia somewhat unusual: a flat tax that’s still a moving target from year to year, so the rate you pay in 2025 is not guaranteed to be the rate you’ll pay in 2026.
Georgia also restructured how it handles deductions in the same reform. Personal exemptions for yourself and your spouse were eliminated entirely — instead, the standard deduction was raised substantially ($12,000 single/HOH/MFS, $24,000 married filing jointly), and a flat $4,000 exemption remains for each qualifying dependent. There is no Georgia equivalent of itemizing beyond what mirrors your federal Schedule A, with a few state-specific adjustments.
Where Georgia stands out nationally: its retirement income exclusion is one of the most generous in the country. Residents who are 62 to 64 (or permanently disabled at any age) can exclude up to $35,000 of retirement, pension, and investment income from Georgia tax; once you turn 65, that exclusion jumps to $65,000 — and Social Security benefits are completely exempt from Georgia tax regardless of age, on top of that exclusion. Combined with no local income tax anywhere in the state, Georgia has become one of the more retiree-friendly tax environments in the Southeast.
Frequently Asked Questions
Georgia applies a flat 5.19% rate to taxable income for 2025, the same rate regardless of filing status or income level. The rate has been decreasing annually since the state’s 2024 switch to a flat tax.
No. Georgia does not permit any city, county, or other local government to levy an income tax, so the flat state rate is the entire income-tax picture.
If you are 62–64 (or permanently disabled), you can exclude up to $35,000 of retirement, pension, and investment income. At 65 or older, that exclusion rises to $65,000 — on top of Georgia’s full exemption of Social Security benefits.
Not for yourself or a spouse — those were eliminated starting with the 2024 tax year. Georgia kept only a $4,000 exemption per qualifying dependent, paired with a significantly larger standard deduction.
Under current law, yes — Georgia’s flat rate is on a legislated path toward a 4.99% target, with the legislature able to accelerate or pause further cuts depending on state revenue conditions each year.
Georgia applies a flat 5.19% rate to taxable income for 2025, the same rate regardless of filing status or income level. The rate has been decreasing annually since the state’s 2024 switch to a flat tax.
No. Georgia does not permit any city, county, or other local government to levy an income tax, so the flat state rate is the entire income-tax picture.
If you are 62–64 (or permanently disabled), you can exclude up to $35,000 of retirement, pension, and investment income. At 65 or older, that exclusion rises to $65,000 — on top of Georgia’s full exemption of Social Security benefits.
Not for yourself or a spouse — those were eliminated starting with the 2024 tax year. Georgia kept only a $4,000 exemption per qualifying dependent, paired with a significantly larger standard deduction.
Under current law, yes — Georgia’s flat rate is on a legislated path toward a 4.99% target, with the legislature able to accelerate or pause further cuts depending on state revenue conditions each year.
Methodology: Calculations use Georgia’s 2025 flat 5.19% Personal Income Tax rate, standard deduction ($12,000 single/HOH/MFS, $24,000 MFJ), $4,000 per-dependent exemption, and the age-based retirement income exclusion ($35,000 for ages 62-64, $65,000 for 65+), plus the 2025 IRS federal tax brackets and Child Tax Credit rules and 2025 Social Security (6.2% to the $176,100 wage base) and Medicare (1.45% + 0.9% additional Medicare tax) rates. Georgia’s flat rate has changed annually in recent years under HB 1437/463; confirm the current rate with the Georgia Department of Revenue. Georgia permits no local income tax. This tool provides estimates for planning purposes only and is not tax, legal, or financial advice.