Georgia Income Tax Rate 2025
Georgia has transitioned from a progressive income tax to a near-flat structure. For 2025, the rate is 5.39% and is scheduled to continue decreasing toward a flat 4.99% in coming years. Historically, Georgia had 6 brackets ranging from 1% to 5.75%.
Tax Type
Near-Flat Rate
Income Tax Rate
5.39%
Brackets
1
How It Works
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.