Georgia Income Tax Guide for 2026
Overview
Georgia has a flat income tax rate of 4.99%. Capital gains are taxed as ordinary income. The state offers a standard deduction of $15,000 for single filers and dependent exemptions of $5,000.
Income Tax Rates
Single Filers
| Income Range | Tax Rate |
|---|---|
| All income | 4.99% |
Married Filing Jointly
| Income Range | Tax Rate |
|---|---|
| All income | 4.99% |
Capital Gains Tax
Capital gains are taxed at the same rates as ordinary income.
Deductions & Exemptions
| Type | Amount |
|---|---|
| Standard Deduction (Single) | $15,000 |
| Standard Deduction (Married Filing Jointly) | $30,000 |
| Dependent Exemption | $5,000 |
Additional Information
- HB 463 (2026) cut the flat rate from 5.19% to 4.99% for tax years beginning January 1, 2026; further 0.125-point annual reductions toward 3.99% are scheduled from 2027, subject to revenue triggers
- HB 463 raised the standard deduction to $15,000 single / $30,000 married filing jointly and the dependent exemption to $5,000 for 2026; scheduled annual increases ($375 / $750 and $125) begin in 2027, subject to revenue triggers
- No personal exemption for the taxpayer or spouse; only dependents
Charts
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Sources
The 2026 figures for Georgia on this page were compiled from the following official government publications:
- Important Tax Updates | Department of Revenue - Georgia.gov
- Employer's Withholding Tax Guide 2026 (Revised June 2026) | Georgia Department of Revenue
- House Bill 463 (AS PASSED HOUSE AND SENATE) - Georgia General Assembly
- Gov. Kemp Signs Legislation Lowering Taxes and Supporting Economic Growth | Governor Brian P. Kemp Office of the Governor
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