Every Georgia income tax bracket for 2026, exactly as published — with the standard deduction, the exemption credit, and a tool that finds your bracket and shows the tax slice by slice.
| Rate | Taxable income over | Up to | Cumulative tax at top of band |
|---|---|---|---|
| 5.19% | $0 | and above | — |
Brackets apply to taxable income — gross income minus the standard deduction. Both tables are printed in full on this page; the tabs only choose which you look at first.
Enter your Georgia taxable income (after the standard deduction). Your bracket lights up in the table above, and your tax is broken into its slices.
Figure A The bracket staircase
The staircase: each step is one bracket. The tax climbs only inside the step you are standing on — moving into a higher bracket never taxes your earlier income at the higher rate.
| Taxable income (single) | Georgia tax | Effective rate | Top (marginal) rate |
|---|---|---|---|
| $50,000 | $2,595 | 5.2% | 5.19% |
| $75,000 | $3,893 | 5.2% | 5.19% |
| $100,000 | $5,190 | 5.2% | 5.19% |
| $150,000 | $7,785 | 5.2% | 5.19% |
The flat rate is 5.19% for 2026, continuing the phasedown enacted by HB 1437 (2022) and accelerated by HB 111 toward a 4.99% target rate; the schedule steps the rate down in 0.10-point increments when state revenue conditions are met. Source: Tax Foundation, State Individual Income Tax Rates and Brackets 2026; Georgia Department of Revenue. No change to the $12,000 single standard deduction or the retirement income exclusion amounts ($35,000 at ages 62–64; $65,000 at 65+) for 2026. Source: Tax Foundation, State Individual Income Tax Rates and Brackets 2026; Georgia Code § 48-7-27.
The state-specific rules behind the numbers above — the things a generic calculator gets wrong about Georgia.
Georgia scrapped its six-bracket graduated income tax for a single flat rate starting in 2024, and the rate is on a statutory glide path downward: it stands at 5.19% for 2026, with further 0.10-percentage-point reductions scheduled toward 4.99% when state revenue growth and reserve conditions are met (HB 1437, accelerated by HB 111). Every dollar of Georgia taxable income is taxed at that one rate. The standard deduction is $12,000 for a single filer, there is no personal exemption for the taxpayer or spouse, and each dependent carries a $4,000 exemption.
Source: Tax Foundation, State Individual Income Tax Rates and Brackets 2026; Georgia Code § 48-7-20; Georgia Department of Revenue
Georgia's retirement income exclusion is one of the most generous in the South and is based purely on age, not on the type of plan: at ages 62–64 you can exclude up to $35,000 per person of retirement income each year, and at 65 or older up to $65,000 per person — so a married couple both over 65 can exclude up to $130,000. 'Retirement income' is defined broadly to include pensions, annuities, interest, dividends, net capital gains, rental income and royalties (with only a limited slice of earned income eligible). Permanently and totally disabled taxpayers can claim the exclusion regardless of age.
Source: Georgia Code § 48-7-27; Georgia Department of Revenue, Retirement Income Exclusion guidance
Georgia fully exempts Social Security benefits — the federally taxed portion is subtracted on the Georgia return — and Social Security does not count against the $35,000/$65,000 retirement income exclusion, so the two breaks stack. Military retirees under 62 have their own exclusion of up to $17,500 of military retirement income before they age into the general retirement exclusion at 62.
Source: Georgia Department of Revenue, Retirees FAQ; Georgia Code § 48-7-27
A flat 5.19% on Georgia taxable income for 2026 — the same single rate for every filer. Georgia replaced its old graduated brackets with a flat tax in 2024 and is phasing the rate down toward 4.99% in annual steps when revenue conditions allow.
No. Social Security benefits are fully exempt from Georgia income tax, and they do not use up any of your separate retirement income exclusion either.
Age-based, per person: ages 62 to 64 can exclude up to $35,000 of retirement income a year, and age 65 and older up to $65,000. Each spouse gets their own exclusion, so a couple both 65+ can shield up to $130,000. The exclusion covers pensions, annuities, interest, dividends, capital gains and rental income, with only a limited amount of earned income counting.
The standard deduction is $12,000 for single filers in 2026. There is no personal exemption for yourself or a spouse, but there is a $4,000 exemption for each dependent.
On $75,000 of wages as a single filer, this page estimates Georgia state tax of $3,270, federal income tax of $7,670 and FICA of $5,738 — total tax $16,677, leaving take-home pay of $58,323.
No — Georgia has no city or county income taxes. Your income tax bill is the state flat rate only, wherever in Georgia you live or work.
Georgia income tax brackets for 2026 in full: every rate and threshold for single and joint filers, the $12,000 standard deduction, worked examples and a find-your-bracket tool.
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Every Georgia income tax bracket for 2026, printed in full exactly as published: single and married-filing-jointly tables, the standard deduction, worked examples on taxable income, and a find-your-bracket tool that lights up your band and builds your tax slice by slice. Rates checked 31 October 2026; all figures are for the 2026 tax year.
On $100,000 of taxable income in Georgia (single filer, 2026), the slice-by-slice tax is $5,190.00 — the top slice is taxed at 5.19%, but the effective rate on the whole $100,000 is far lower because the early slices are taxed at the bottom rates. A $100,000 salary is not $100,000 of taxable income: the $12,000 standard deduction comes off first, which is what the companion income calculator works through.
Georgia taxes taxable income at a flat 5.19%. The standard deduction is $12,000.00 for a single filer. The tables are the state’s official 2026 schedules (sources printed on the page); cumulative tax at the top of each band is computed slice by slice from those rates. The federal comparison figures use IRS Rev. Proc. 2025-32.
A flat 5.19% on Georgia taxable income for 2026 — the same single rate for every filer. Georgia replaced its old graduated brackets with a flat tax in 2024 and is phasing the rate down toward 4.99% in annual steps when revenue conditions allow.
No. Social Security benefits are fully exempt from Georgia income tax, and they do not use up any of your separate retirement income exclusion either.
Age-based, per person: ages 62 to 64 can exclude up to $35,000 of retirement income a year, and age 65 and older up to $65,000. Each spouse gets their own exclusion, so a couple both 65+ can shield up to $130,000. The exclusion covers pensions, annuities, interest, dividends, capital gains and rental income, with only a limited amount of earned income counting.
The standard deduction is $12,000 for single filers in 2026. There is no personal exemption for yourself or a spouse, but there is a $4,000 exemption for each dependent.
On $75,000 of wages as a single filer, this page estimates Georgia state tax of $3,270, federal income tax of $7,670 and FICA of $5,738 — total tax $16,677, leaving take-home pay of $58,323.
No — Georgia has no city or county income taxes. Your income tax bill is the state flat rate only, wherever in Georgia you live or work.
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