Georgia Tax Brackets 2025
Georgia state income tax rates for tax year 2025 — a flat 5.19% on all taxable income. Source: Important Tax Updates — 2026 income tax changes.
Tax year
2025
Type
Flat
Rate range
Flat 5.19%
Brackets
1
Georgia state tax at common incomes (2025)
| Taxable income | Single — tax | Single — effective | MFJ — tax | MFJ — effective |
|---|---|---|---|---|
| $50,000 | $2,595 | 5.19% | $2,595 | 5.19% |
| $75,000 | $3,893 | 5.19% | $3,893 | 5.19% |
| $100,000 | $5,190 | 5.19% | $5,190 | 5.19% |
| $150,000 | $7,785 | 5.19% | $7,785 | 5.19% |
| $250,000 | $12,975 | 5.19% | $12,975 | 5.19% |
| $500,000 | $25,950 | 5.19% | $25,950 | 5.19% |
State income tax only. Excludes federal tax, FICA, and local/city taxes. Assumes taxable income (after deductions).
How Georgia tax is calculated on $75,000 (2025, single filer)
$75,000 × 5.19% = $3,893.
Assumes $75,000 of state taxable income (after deductions and exemptions). State income tax only — federal tax, FICA, and any local/city tax are separate.
About Georgia's rates
Georgia replaced its six-bracket system with a flat tax in 2024 and has been cutting the rate ahead of schedule since: 5.39% (2024), 5.19% (2025), and 4.99% from January 1, 2026 under HB 463 — reaching a sub-5% rate three years ahead of the original glide path. The flat rate applies to Georgia taxable income after the state standard deduction ($15,000 single / $30,000 married filing jointly for 2026).
State tax sits on top of federal — see the current federal tax brackets and standard deductions to estimate your full 2025 liability.
Compare every state at the state tax brackets hub, or run a full estimate in the state income tax calculator.
Planning note
Georgia's rate is scheduled to keep stepping down in future years under the state's revenue-trigger framework, so multi-year moves — Roth conversions, deferred compensation, asset sales — may benefit from modeling next year's slightly lower rate rather than assuming today's.
View 2026 Georgia tax brackets for the latest rates.
Frequently asked questions
What are the Georgia tax brackets for 2025?
Georgia has a flat state income tax of 5.19% for tax year 2025 — applied to all taxable income regardless of filing status.
What is the top Georgia income tax rate in 2025?
5.19%.
How much Georgia state tax on $100,000 in 2025?
A single filer with $100,000 of taxable income owes $5,190 in Georgia state income tax for 2025 — an effective rate of 5.19%. Married filing jointly with the same income owes $5,190 (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. For the latest, refer to Important Tax Updates — 2026 income tax changes (https://dor.georgia.gov/taxes/important-tax-updates).
What is the Georgia income tax rate for 2026?
A flat 4.99% on Georgia taxable income, effective January 1, 2026 (HB 463, which accelerated the cut from 5.19% in 2025). Georgia's 2026 standard deduction is $15,000 for single filers and $30,000 for married filing jointly.
Explore more Georgia tax info
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