Georgia state income tax
Georgia has a state income tax. It is flat, with a top marginal rate of 4.99%. Flat 4.99% on all taxable income for tax year 2026 (reduced from 5.19% by HB 463, signed May 11, 2026). Standard deduction $15,000 single/head of household/married filing separately, $30,000 married filing jointly. Further reductions of 0.125 percentage points are scheduled to begin January 1, 2027, continuing annually toward a 3.99% floor, but each year's cut is contingent on the state meeting statutory revenue-growth triggers (evaluated by the Office of Planning and Budget by Dec. 1); a missed trigger delays that year's cut by one year. This replaces the collector's note, which incorrectly stated a fixed schedule of 4.49% in 2027 and 3.99% in 2028. Capital gains are taxed as ordinary income (no special lower rate).
Does Georgia have a state income tax?
Yes. Georgia taxes individual income on a flat schedule topping out at 4.99%. Flat 4.99% on all taxable income for tax year 2026 (reduced from 5.19% by HB 463, signed May 11, 2026). Standard deduction $15,000 single/head of household/married filing separately, $30,000 married filing jointly. Further reductions of 0.125 percentage points are scheduled to begin January 1, 2027, continuing annually toward a 3.99% floor, but each year's cut is contingent on the state meeting statutory revenue-growth triggers (evaluated by the Office of Planning and Budget by Dec. 1); a missed trigger delays that year's cut by one year. This replaces the collector's note, which incorrectly stated a fixed schedule of 4.49% in 2027 and 3.99% in 2028.
| Item | Georgia |
|---|---|
| State income tax | Yes, flat |
| Top marginal rate | 4.99% |
| Capital gains | Taxed as ordinary income, up to 4.99% |
| State sales tax | 4% (plus local) |
| Avg. property tax rate | 0.79% of home value |
| Estate / inheritance tax | None |
How does Georgia tax capital gains?
Georgia has no separate, lower rate for capital gains. They are taxed as ordinary income at the same rates as your wages, up to 4.99%, on top of federal capital gains tax. See how capital gains tax works in 2026.
What about retirement income in Georgia?
Retirement income is taxed differently from wages in many states. For how Georgia treats Social Security, pensions, and 401(k)/IRA withdrawals, see Georgia retirement taxes.
Sources
- Georgia income tax rates and brackets: Georgia Department of Revenue / Taxation.
- Georgia capital gains treatment: Georgia tax authority.
- Georgia sales tax: Georgia Department of Revenue.