Georgia Income Tax Rates 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
Progressive
Rate Range
1% – 5.39%
Brackets
6
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Georgia is only part of the equation — federal taxes apply too.
State Tax Ranking
At $75,000 income (single filer), Georgia ranks #39 out of 51 states — where #1 is the lowest tax burden.
Best states to move to from Georgia →Tax at Different Income Levels
| Income | State Tax | Effective Rate | Take-Home |
|---|---|---|---|
| $50,000 | $2,548 | 5.10% | $43,581 |
| $75,000 | $3,895 | 5.19% | $63,156 |
| $100,000 | $5,243 | 5.24% | $81,308 |
| $150,000 | $7,938 | 5.29% | $116,995 |
| $200,000 | $10,633 | 5.32% | $152,300 |
Single filer, standard deduction, 2025 tax year. Take-home is after federal + state income tax (excludes FICA).
2025 Tax 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 | 5.4% |
2025 Tax 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 | 5.4% |
Tax Overview
Georgia switched to a flat income tax rate of 5.39% in 2025 (previously progressive brackets up to 5.75%). Georgia's overall cost of living is below the national average, and the state offers a standard deduction of $12,000 for single filers and $18,000 for married filing jointly.
Tax Planning Tip
Georgia's transition to a flat rate simplifies tax planning. The state's generous standard deduction ($12,000 single) reduces the effective rate, especially for lower-income earners. Combined with below-average cost of living, Georgia offers a balanced tax environment.
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.
Property Tax & Cost of Living
Property tax rate is the state average effective rate. Actual rates vary by county. COL index from BEA Regional Price Parities.
Compare Georgia
Florida
No income tax
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Tennessee
No income tax
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Texas
No income tax
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California
1% – 13.3%
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New York
4% – 10.9%
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Pennsylvania
3.07% flat
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Illinois
4.95% flat
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Ohio
0% – 3.5%
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Frequently asked questions
What is Georgia's income tax rate in 2025?
Georgia has a flat income tax rate of 5.39% on all taxable income, regardless of how much you earn.
Does Georgia tax Social Security benefits?
Georgia does not tax Social Security benefits at the state level.