Georgia Income Tax Guide for 2025
Overview
Georgia has a flat income tax rate of 5.19%. 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 | 5.19% |
Married Filing Jointly
| Income Range | Tax Rate |
|---|---|
| All income | 5.19% |
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
- Flat 5.19% rate for tax year 2025; House Bill 111 (signed April 15, 2025) cut the rate from 5.39% to 5.19% for taxable years beginning on or after January 1, 2025
- Standard deduction is $12,000 single, married filing separately, head of household or qualifying surviving spouse and $24,000 married filing jointly
- No personal exemption for the taxpayer or spouse; the $4,000 exemption is allowed per qualified dependent (2025 Form 500, Line 14)
Charts
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Sources
The 2025 figures for Georgia on this page were compiled from the following official government publications:
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