Georgia has a state income tax that applies to residents and part-year residents
Yes, Georgia taxes income. If you live in Georgia or earned income in Georgia during the tax year, you will owe Georgia state income tax in addition to federal income tax. Georgia's tax rates range from 1% to 5.75% depending on your income bracket. The state taxes wages, business income, investment income, and retirement income under certain conditions.
Georgia requires you to file a state return if your income exceeds the filing threshold for your filing status. The threshold amounts change each year. For 2023, a single filer needed at least $11,000 in gross income to file; a married couple filing jointly needed at least $22,000. Even if you do not owe tax, you may need to file to claim a refund of taxes withheld from your paychecks.
Key Takeaways
- Georgia taxes income at rates from 1% to 5.75%, with higher earners paying the top rate.
- You must file a Georgia return if your income exceeds your filing status threshold, which the state updates annually.
- Georgia allows you to claim the same federal deductions and credits on your state return, which lowers your taxable income.
- You can file your Georgia return using the same software you use for federal taxes, or on paper using Form IT-1040.
- If your employer withheld too much Georgia tax, you will receive a refund when you file.
Georgia's income tax brackets and rates
Georgia uses a progressive tax system, meaning your income is taxed at different rates as it increases. You do not pay the top rate on all your income—only on the portion that falls in the highest bracket you reach. For 2024, Georgia's brackets are:
| Income Range (Single Filer) | Tax Rate |
|---|---|
| $0 to $1,250 | 1% |
| $1,251 to $3,750 | 2% |
| $3,751 to $5,250 | 3% |
| $5,251 to $7,000 | 4% |
| $7,001 and above | 5.75% |
Married couples filing jointly have higher bracket thresholds at each rate. The Georgia Department of Revenue publishes updated brackets each January. Brackets adjust slightly most years to account for inflation.
Who must file a Georgia state return
You must file a Georgia return if you are a Georgia resident or part-year resident and your gross income exceeds the threshold for your filing status. Gross income includes wages, self-employment income, interest, dividends, capital gains, and retirement distributions. It does not include certain items like some Social Security benefits or gifts.
Part-year residents—people who moved into or out of Georgia during the tax year—must file if they earned income in Georgia or lived there long enough to exceed the threshold. You will report only the income earned while you were a Georgia resident on your state return.
Even if your income falls below the filing threshold, you should file if your employer withheld Georgia income tax from your paychecks. Filing allows you to claim a refund of the tax withheld.
How to file your Georgia state return
You can file your Georgia return using tax software, on paper, or through a tax professional. Most major tax software platforms—TurboTax, H&R Block, TaxAct, and others—include Georgia state return preparation. When you file your federal return through software, you can add your Georgia return in the same session. The software will transfer information from your federal return to your state return automatically.
If you prefer to file on paper, read Form IT-1040 (Georgia Individual Income Tax Return) from the Georgia Department of Revenue website. You will also need Schedule 1 if you have income other than wages, and any applicable schedules for credits or deductions. Mail the completed forms to the address shown in the instructions, along with any required supporting documents.
The filing important date for Georgia is the same as the federal important date: April 15 of the following year, unless that date falls on a weekend or holiday. If you file your federal return and request an extension, your Georgia extension is automatic.
Deductions and credits that lower your Georgia tax
Georgia allows you to claim the same federal deductions and credits on your state return. If you take the standard deduction on your federal return, you take the same amount on your Georgia return. If you itemize deductions on your federal return, you itemize on your Georgia return as well.
Georgia also offers state-specific credits that may reduce your tax further. These include the Georgia Education Credit (for contributions to education savings accounts), the Earned Income Credit (which mirrors the federal credit), and credits for property taxes paid and certain charitable contributions. The credits you can claim depend on your income and the type of income you earned.
Some retirement income receives special treatment in Georgia. Distributions from certain retirement accounts—including IRAs, 401(k)s, and pensions—may be partially or fully excluded from Georgia taxable income if you meet age and income requirements. Military pensions and federal employee pensions have their own rules. Review the instructions for Schedule 3 to determine what portion of your retirement income is taxable.
What happens if you do not file or pay on time
If you owe Georgia tax and do not file by the important date, the state charges a failure-to-file penalty of 5% of the unpaid tax per month, up to 25%. If you file on time but do not pay, the failure-to-pay penalty is 0.5% per month, up to 25%. Interest accrues daily on unpaid tax at a rate set by the state each quarter.
If you cannot pay by April 15, you can request a payment plan through the Georgia Department of Revenue. You can also request an extension of time to file, which gives you until October 15 to submit your return. An extension to file does not extend the time to pay—tax is still due by April 15, or penalties and interest will explore.
If the state believes you owe tax and you have not filed, the Georgia Department of Revenue may file a return on your behalf based on information from employers or other sources. This return will likely result in a higher tax bill than if you had filed yourself, because the state cannot claim deductions or credits you are may have access to to.
Frequently Asked Questions
Do I have to file a Georgia return if I only lived there part of the year?
Yes, if you earned income in Georgia or lived there long enough to exceed the filing threshold. You report only the income earned while you were a Georgia resident. If you moved to Georgia mid-year, you report income earned from the move date forward. If you moved out of Georgia, you report income earned before the move date.
Can I file my Georgia return before my federal return?
You can file your Georgia return before your federal return, but most people file them together. If you file Georgia first and later amend your federal return, you will need to amend your Georgia return as well, because the state return relies on federal income figures. Filing them at the same time avoids this extra step.
What if I moved out of Georgia—do I still owe Georgia tax?
You owe Georgia tax only on income earned while you were a Georgia resident. Once you move out and establish residency elsewhere, you do not owe Georgia tax on future income. However, you must file a final Georgia return for the year you moved, reporting only the income earned before your move date.
Does Georgia tax Social Security benefits?
No. Georgia does not tax Social Security benefits, even if your federal return includes a portion of your benefits as taxable income. You can exclude all Social Security benefits from your Georgia taxable income. This is one area where Georgia tax treatment differs from federal treatment.
Where do I send my Georgia tax payment?
If you file electronically, you can pay online through the Georgia Department of Revenue website using a credit card, debit card, or electronic bank transfer. If you file on paper, include a check with your return and mail it to the address shown in the Form IT-1040 instructions. Do not send cash by mail.