Georgia Retirement Income Tax 2025
See how Georgia treats Social Security, private pensions, annuities, and IRA distributions for a full-year resident, then run the official-source estimate with your own income.
Social Security
Taxable Social Security is excluded.
Pension and IRA income
Age-based retirement exclusions apply to pension and IRA income.
Estimated 2025 state tax
$779Resident return; local taxes and unmodeled credits excluded.
Modeled state taxable income
$15,000Retirement-income subtraction
$65,000Taxable Social Security is excluded.
Age-based retirement exclusions apply to pension and IRA income.
Scope: The up-to-$5,000 earned-income component is not modeled. With two qualifying spouses, the exclusion applies to each spouse’s own retirement income, based on the spouse share you enter.
Georgia worked example
For a single filer age 68 with $80,000 of federal AGI, including $15,000 of federally taxable Social Security, $30,000 of pension income, $20,000 of IRA distributions, and $15,000 of other state-taxable income:
Retirement subtraction
$65,000
Modeled state taxable income
$15,000
Estimated 2025 state tax
$779
This is an illustration, not a tax return. Local taxes, credits, and unmodeled state adjustments are excluded.
What this model does not include
The up-to-$5,000 earned-income component is not modeled. With two qualifying spouses, the exclusion applies to each spouse’s own retirement income, based on the spouse share you enter. Review the official instructions before filing.
Review the full Georgia income tax guide →Georgia retirement income tax FAQs
Does Georgia tax Social Security benefits in 2025?
Taxable Social Security is excluded.
Does Georgia tax pensions and IRA withdrawals?
Age-based retirement exclusions apply to pension and IRA income.
What does the Georgia retirement tax example include?
The example uses a single filer age 68 with $80,000 of federal AGI, $15,000 of federally taxable Social Security, $30,000 of private pension income, $20,000 of IRA distributions, and $15,000 of other state-taxable income.
Is this a complete Georgia resident return?
No. The estimate focuses on retirement-income treatment and the state rate schedule. It excludes local income tax and does not reproduce every deduction, credit, addition, subtraction, or special pension rule. The up-to-$5,000 earned-income component is not modeled. With two qualifying spouses, the exclusion applies to each spouse’s own retirement income, based on the spouse share you enter.
Sources
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