Georgia state taxes at a glance
| Individual income tax | Flat-rate income tax |
|---|---|
| Rate structure | A flat individual income tax rate in the 5% range that has been scheduled to step down over time. Published sources for 2026 differ slightly, so verify the exact current rate with the Department of Revenue. |
| Tax agency | Georgia Department of Revenue |
| Main individual return | Form 500 (residents); Form 500 with Schedule 3 (nonresidents and part-year residents) |
| Local income taxes | No general local income taxes. |
| Sales tax | A state rate plus local option sales taxes, so the combined rate varies by county. |
| Property tax | Locally administered by counties; homestead exemptions are available and some counties have additional relief for older homeowners. |
| Retirement & Social Security | Georgia does not tax Social Security benefits and offers a retirement income exclusion for older taxpayers, subject to age and dollar limits. |
Verify current-year figures: state rates, brackets, credits and filing rules change. Treat this page as a starting orientation and confirm details on the Georgia Department of Revenue website.
How Georgia income tax works
Georgia replaced its old multi-bracket income tax with a flat rate, and state law has been lowering that rate in steps toward a lower target over several years. Because the rate has been changing from year to year — and the legislature has adjusted the schedule more than once — you should always check the exact rate for your tax year on the Department of Revenue website before estimating your bill.
Georgia starts from federal adjusted gross income, then applies its own adjustments. The state’s standard deduction and personal exemptions replace some of the federal deductions, and dependents are handled through a state dependent exemption amount. Retirees age 62 and older may exclude a portion of retirement income up to a cap that increases at 65; Social Security is not taxed by the state.
Georgia has also, in some recent years, issued one-time surplus refunds to taxpayers who filed in a given year. Those programs are enacted year by year and are not a permanent feature — don’t count on one when planning, and verify any announcement on the Department of Revenue site.
Filing your Georgia return and free options
Residents file Form 500 by April 15. The Georgia Tax Center (GTC) is the Department’s online portal for e-filing, payments, notices and refund status, and the state has offered free e-file options in the past for some filers. Check the current-year options on the Department’s website, and see our free federal filing options.
If you need more time, Georgia generally follows a federal extension for filing purposes, but you still need to pay by the original due date to limit penalties and interest — see how extensions work.
For the federal side, see our guides to free federal filing options and the complete guide to filing taxes.
Things Georgia residents often ask about
- Rate changes: the flat rate has been scheduled to decrease; confirm the exact figure for your year.
- Retirement exclusion: age and dollar limits apply; keep your birthdate and income statements handy.
- Surplus refunds: one-time programs have existed in some years; they are not guaranteed.
- Refund status: use the Georgia Tax Center or see state refund status.
Official Georgia links
Frequently asked questions
What is Georgia’s income tax rate?
Georgia has a flat rate in the 5% range that has been scheduled to step down. Verify the exact current rate on dor.georgia.gov.
Does Georgia tax Social Security?
No. Georgia does not tax Social Security benefits.
Where do I check my Georgia tax refund?
Through the Georgia Tax Center on the Department of Revenue website.
General information only — not tax, legal or financial advice. Tax figures change every year; verify the current numbers at IRS.gov or with a qualified professional. Read the full disclaimer.