Georgia switched to a flat 5.49% income tax in 2024, replacing its old graduated brackets that topped out at 5.75%. After subtracting the standard deduction, the flat rate applies to everyone equally. This free calculator does both steps.
How it works
The Georgia individual income tax formula is:
- Start from your Georgia income (federal AGI is a close approximation for most wage earners).
- Subtract the standard deduction for your filing status —
$12,000single,$24,000married filing jointly,$12,000head of household (2024). - Apply the flat 5.49% rate to the remaining taxable income.
The rate is scheduled to keep dropping by 0.10% per year toward 4.99% if state revenue triggers are met.
Example
A single filer with $70,000 of income subtracts the $12,000 standard deduction, leaving $58,000 taxable. 5.49% × $58,000 = $3,184 of Georgia state income tax, for an effective rate of about 4.55%.
Notes
This estimate covers Georgia state income tax only — not FICA, federal tax, or itemized deductions. Georgia has no local income tax. Personal exemptions were folded into the higher standard deduction under the 2024 reform.