Georgia Income Tax Guide for 2024
Overview
Georgia has a flat income tax rate of 5.39%. Capital gains are taxed as ordinary income. The state offers a standard deduction of $12,000 for single filers and dependent exemptions of $4,000.
Income Tax Rates
Single Filers
| Income Range | Tax Rate |
|---|---|
| All income | 5.39% |
Married Filing Jointly
| Income Range | Tax Rate |
|---|---|
| All income | 5.39% |
Capital Gains Tax
Capital gains are taxed at the same rates as ordinary income.
Deductions & Exemptions
| Type | Amount |
|---|---|
| Standard Deduction (Single) | $12,000 |
| Standard Deduction (Married Filing Jointly) | $24,000 |
| Dependent Exemption | $4,000 |
Additional Information
- 2024 was Georgia's first flat-rate year: House Bill 1015 lowered the rate to 5.39% effective January 1, 2024 (from 5.49% under House Bill 1437 and 5.75% in 2023)
- Standard deduction is $12,000 for single, married filing separately, head of household and qualifying surviving spouse, and $24,000 for married filing jointly
- Personal exemptions were repealed; only the $4,000 exemption per dependent remains
Charts
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Sources
The 2024 figures for Georgia on this page were compiled from the following official government publications:
- 2024 IT-511 Individual Income Tax Instruction Booklet | Georgia Department of Revenue
- 2024 Form 500 Individual Income Tax Return | Georgia Department of Revenue
- House Bill 1015 (AS PASSED HOUSE AND SENATE) - Georgia General Assembly
- Gov. Kemp Signs Historic Tax Cut Package Into Law | Office of the Governor
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