Georgia Tax Brackets 2025
Georgia state income tax rates for tax year 2025 — 6 progressive brackets from 1% to 5.39%, with separate thresholds for single filers and married filing jointly.
Tax year
2025
Type
Progressive
Rate range
1%–5.39%
Brackets
6
Georgia state tax at common incomes (2025)
| Taxable income | Single — tax | Single — effective | MFJ — tax | MFJ — effective |
|---|---|---|---|---|
| $50,000 | $2,548 | 5.10% | $2,496 | 4.99% |
| $75,000 | $3,895 | 5.19% | $3,844 | 5.12% |
| $100,000 | $5,243 | 5.24% | $5,191 | 5.19% |
| $150,000 | $7,938 | 5.29% | $7,886 | 5.26% |
| $250,000 | $13,328 | 5.33% | $13,276 | 5.31% |
| $500,000 | $26,803 | 5.36% | $26,751 | 5.35% |
State income tax only. Excludes federal tax, FICA, and local/city taxes. Assumes taxable income (after deductions).
2025 brackets — Single filer
| Taxable income | Rate |
|---|---|
| $0 – $750 | 1% |
| $750 – $2,250 | 2% |
| $2,250 – $3,750 | 3% |
| $3,750 – $5,250 | 4% |
| $5,250 – $7,000 | 5% |
| Over $7,000 | 5.39% |
2025 brackets — Married filing jointly
| Taxable income | Rate |
|---|---|
| $0 – $1,000 | 1% |
| $1,000 – $3,000 | 2% |
| $3,000 – $5,000 | 3% |
| $5,000 – $7,000 | 4% |
| $7,000 – $10,000 | 5% |
| Over $10,000 | 5.39% |
About Georgia's 2025 rates
Georgia enacted tax reform in 2022 that is phasing in a flat income tax rate. For the 2025 tax year, the rate is 5.39% applied to all taxable income. The rate is scheduled to decrease by increments each year, with a target of reaching 4.99%. Georgia uses its own standard deduction and personal exemption system. Georgia exempts Social Security benefits from state income tax. The state sales tax rate is 4%, with combined local rates typically reaching 7%–8%. Georgia also offers a retirement income exclusion for taxpayers aged 62 and older.
Frequently asked questions
What are the Georgia tax brackets for 2025?
Georgia has 6 progressive brackets for 2025, ranging from 1% on the lowest bracket up to 5.39% on income above $7,000 (single filer). See the full table above for every rate and threshold.
What is the top Georgia income tax rate in 2025?
5.39%, applied to taxable income above $7,000 for single filers ($10,000 for married filing jointly).
How much Georgia state tax on $100,000 in 2025?
A single filer with $100,000 of taxable income owes $5,243 in Georgia state income tax for 2025 — an effective rate of 5.24%. Married filing jointly with the same income owes $5,191 (5.19% effective). Federal tax is separate.
Are Georgia 2025 tax brackets the same as 2024?
Bracket thresholds may have changed for 2025 via inflation indexing or legislative action. The figures on this page are the Georgia bracket thresholds in effect for tax year 2025.