State income tax · Georgia
Georgia income tax rates
Georgia's income tax on wages: the rate structure, the brackets and the source for each figure.
Data: Tax year 2026 (where a state has not published 2026 brackets yet, its latest published year, labelled on the row) Sources read Review by
CheckedOct 19, 2026These are the figures for tax year 2026.
- Structure
- Flat rate
- Top rate
- 4.99%
- Local income taxes
- None noted
Brackets
One rate applies to all taxable income, which is the state's own measure after its deductions and exemptions.
| Taxable income over | Rate on income above that amount |
|---|---|
| $0 | 4.99% |
Notes
HB 463 (signed 2026) cut the flat rate from 5.19% to 4.99% for taxable years beginning on or after January 1, 2026, with further 0.125-point annual cuts toward 3.99% from 2027 subject to revenue conditions. The same rate applies to all filing statuses; the 2026 standard deduction is $15,000 single / $30,000 joint.
Sources
We read each source on the date shown and quote the line we relied on.
- HB 463 (2026), amending O.C.G.A. 48-7-20(a.1)(1) (external site)
applicable to all taxable years beginning on or after
- Important Tax Updates: 2026 Income Tax Changes (external site)
The Georgia income tax rate has been reduced to a flat rate of 4.99%.
- Gov. Kemp Signs Legislation Lowering Taxes and Supporting Economic Growth (May 11, 2026) (external site)
lowers Georgia's state income tax rate from 5.19% to 4.99%, beginning January 1, 2026.