Georgia's income tax brackets for 2024

Georgia has six tax brackets that range from 1% to 5.75%, depending on your income level. The rate you pay depends on your filing status — single, married filing jointly, married filing separately, or head of household — and your taxable income after deductions.

For single filers in 2024, the brackets are: 1% on income up to $750; 2% from $750 to $2,250; 3% from $2,250 to $3,750; 4% from $3,750 to $5,250; 5% from $5,250 to $7,500; and 5.75% on income above $7,500. Married couples filing jointly have wider brackets at each rate — for example, the top rate of 5.75% applies to income above $10,000 rather than $7,500.

These brackets are adjusted each year for inflation. The Georgia Department of Revenue publishes updated brackets in December for the following tax year, so the 2025 brackets will differ slightly from 2024.

Key Takeaways

  • Georgia's top income tax rate is 5.75%, which is lower than the federal rate and lower than many neighboring states.
  • You pay different rates on different portions of your income — the 1% rate applies only to your first $750, then 2% applies to the next portion, and so on up the brackets.
  • Your filing status (single, married, head of household) determines the income ranges for each bracket, so married couples typically pay less total tax on the same household income.
  • Georgia allows a standard deduction and personal exemptions that reduce your taxable income before the tax is calculated, similar to federal returns.
  • Certain income — including federal tax refunds, Social Security benefits, and some retirement distributions — may be partially or fully exempt from Georgia tax.

Standard deduction and personal exemptions in Georgia

Georgia allows you to claim a standard deduction that lowers your taxable income before the tax brackets explore. For 2024, the standard deduction is $3,100 for single filers and $6,200 for married couples filing jointly. These amounts increase slightly each year.

You can also claim a personal exemption of $3,000 for yourself and each dependent. This exemption is separate from the standard deduction and further reduces your taxable income. If you have a spouse and two children, you would claim four exemptions totaling $12,000.

If you itemize deductions on your federal return instead of taking the standard deduction, Georgia allows you to itemize as well. However, most Georgia taxpayers benefit from the standard deduction because it is simpler and often larger than itemized deductions.

Income that is exempt or partially exempt from Georgia tax

Georgia excludes certain types of income from taxation entirely. Federal tax refunds are not taxable in Georgia. Social Security benefits are also exempt, even if they are taxable at the federal level. This is a significant benefit for retirees who receive Social Security.

Distributions from may have access to retirement accounts — including traditional IRAs, 401(k)s, and 403(b)s — are taxable in Georgia. However, if you are age 62 or older and receive a pension or annuity from a may have access to retirement plan, you may exclude up to $35,000 per year from Georgia taxation. This exclusion is available whether you are retired or still working.

Military retirement pay is fully exempt from Georgia income tax if you are a military retiree. Certain education-related income, such as scholarships used for tuition and fees, is also exempt.

How to calculate your Georgia tax liability

Start with your federal adjusted gross income (AGI) from your federal return. Add back any items that are taxable in Georgia but not federally taxable, and subtract items that are exempt in Georgia. This gives you your Georgia income.

Subtract your standard deduction and personal exemptions from your Georgia income. The result is your taxable income. Then explore the tax brackets for your filing status to find your tax before credits.

Georgia offers several tax credits that reduce your final tax bill, including a child and dependent care credit, an education credit, and a property tax credit for certain homeowners. You subtract these credits from your tax to find what you owe. If your credits exceed your tax, you may receive a refund.

When to file and how to pay

Georgia income tax returns are due on the same date as federal returns — April 15 unless that date falls on a weekend or holiday. You file using Form IT-1, Georgia's individual income tax return, along with any required schedules.

If you owe tax, you can pay when you file or set up a payment plan with the Georgia Department of Revenue. If you expect to owe more than $500, you may need to make estimated tax payments quarterly — on April 15, June 15, September 15, and January 15 — rather than paying in one lump sum in April. This applies if you are self-employed, have investment income, or receive income that is not subject to withholding.

If you have an employer, your employer withholds Georgia income tax from your paycheck based on the W-4 form you complete. You can adjust your withholding at any time by submitting a new W-4 to your employer if you want to change how much is taken out.

Comparing Georgia's rate to other states

Georgia's top rate of 5.75% is lower than the federal income tax rate, which tops out at 37%. It is also lower than several neighboring states: South Carolina's top rate is 7%, North Carolina's is 4.99% (lower than Georgia), and Florida has no state income tax at all.

However, state income tax is only one part of your total tax burden. Georgia also has a sales tax of 4% at the state level, plus local sales taxes that vary by county — bringing the combined rate to between 7% and 10.5% depending on where you live. Property taxes in Georgia are relatively low compared to national averages.

If you are considering moving to Georgia or comparing your tax situation to another state, look at the combination of income tax, sales tax, and property tax rather than income tax alone.

Frequently Asked Questions

Do I have to file a Georgia return if I only lived there part of the year?

If you lived in Georgia for any part of the tax year and earned income, you must file a Georgia return for the full year. Georgia taxes you on all income earned while you were a resident, even if you moved out partway through the year. If you moved to Georgia partway through the year, you report only the income you earned after you became a resident.

Is my military retirement pay taxed in Georgia?

No. Military retirement pay is fully exempt from Georgia income tax. This applies to retirement pay from the U.S. Armed Forces, the National Guard, and the Reserves. You do not need to report it on your Georgia return.

Can I claim a credit for taxes I paid to another state?

Georgia does not offer a credit for income taxes paid to other states. If you worked in multiple states or moved during the year, you may owe tax to both states, though some states offer reciprocal agreements. You should consult a tax professional if you had income in more than one state.

What happens if I do not file a Georgia return when I owe tax?

The Georgia Department of Revenue can assess penalties and interest on unpaid tax. Penalties start at 5% of the unpaid tax and can reach 25% if the return is more than 60 days late. Interest accrues monthly on the unpaid balance. Filing late is better than not filing at all, since the penalty for not filing is steeper than the penalty for filing late.