Sales tax in DeKalb County, Georgia

Updated

There is no single sales tax rate in DeKalb County. It runs from 8% to 8.9% depending on the exact address, because cities and special districts inside the county levy their own on top of the 4% state rate. The 4% state rate applies everywhere in the county; everything above that depends on where you are standing.

What is the sales tax rate in DeKalb County?

Sales tax rate components in DeKalb County, Georgia
Georgia state rate4%
DeKalb County rate3%
Lowest combined rate in the county8%
Highest combined rate in the county8.9%

The two combined figures are the lowest and highest totals found anywhere inside the county. They are not a state rate plus a county rate added together, and adding the rows above will not reproduce them, because cities and special districts levy in between.

Why the rate here is not the whole story

Georgia's state sales and use tax is 4 percent, and 3 percent of DeKalb County tax applies at every address in the county through the MARTA transit tax, an education SPLOST and the equalized homestead option sales tax. Outside the City of Atlanta the county adds a 1 percent SPLOST for a combined 8 percent, while the DeKalb part of Atlanta instead carries the city's municipal option sales tax, an extra local MARTA levy and a city TSPLOST for 8.9 percent. The county line is not the tax boundary here, so an address inside Atlanta pays a different rate from one outside it.

How do I find the exact rate for an address in DeKalb County?

Because the rate changes within the county, an address is the only way to get it right. Use Georgia's own lookup. A vendor's calculator is not the state speaking.

Who has to collect sales tax in DeKalb County?

A seller with a physical presence in Georgia collects at the rate for the address where the sale takes place. A remote seller collects once it passes Georgia's economic nexus threshold, which is a separate question from the rate and is covered on our sales tax nexus checker. Marketplace facilitators generally collect on behalf of their sellers.

How does DeKalb County compare?

See Georgia sales tax for the statewide picture, including the average local rate and what is exempt. Property tax is a separate tax with separate rules: property tax in DeKalb County.

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