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 and to other income: interest, dividends, rent and capital gains count in full, earned income up to $5,000.
Estimated 2025 state tax
Resident return; local taxes and unmodeled credits excluded.
Income after retirement subtractions
Retirement-income subtraction
Taxable Social Security is excluded.
Age-based retirement exclusions apply to pension and IRA income and to other income: interest, dividends, rent and capital gains count in full, earned income up to $5,000.
Scope: Other state-taxable income counts toward the exclusion only up to $5,000, the earned-income limit, because the calculator does not ask whether it is earned; if it is interest, dividends, rent or capital gains, more of it qualifies and the estimate overstates Georgia tax. A permanently disabled person under 62 qualifies at the 62-64 maximum when you say so in the disability question. With two qualifying spouses, or with your spouse’s age entered, the exclusion applies to each spouse’s own retirement income, based on the spouse share you enter, at the maximum for that spouse’s own age once you enter it.
Georgia worked example
For a single filer age 68 with $82,000 of federal AGI, including $17,000 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
$72,000
Income after retirement subtractions
$10,000
Estimated 2025 state tax
$0
This is an illustration, not a tax return. Local taxes, credits, and unmodeled state adjustments are excluded.
What this model does not include
Other state-taxable income counts toward the exclusion only up to $5,000, the earned-income limit, because the calculator does not ask whether it is earned; if it is interest, dividends, rent or capital gains, more of it qualifies and the estimate overstates Georgia tax. A permanently disabled person under 62 qualifies at the 62-64 maximum when you say so in the disability question. With two qualifying spouses, or with your spouse’s age entered, the exclusion applies to each spouse’s own retirement income, based on the spouse share you enter, at the maximum for that spouse’s own age once you enter it. 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 and to other income: interest, dividends, rent and capital gains count in full, earned income up to $5,000.
What does the Georgia retirement tax example include?
The example uses a single filer age 68 with $82,000 of federal AGI, $17,000 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. Other state-taxable income counts toward the exclusion only up to $5,000, the earned-income limit, because the calculator does not ask whether it is earned; if it is interest, dividends, rent or capital gains, more of it qualifies and the estimate overstates Georgia tax. A permanently disabled person under 62 qualifies at the 62-64 maximum when you say so in the disability question. With two qualifying spouses, or with your spouse’s age entered, the exclusion applies to each spouse’s own retirement income, based on the spouse share you enter, at the maximum for that spouse’s own age once you enter it.
Sources
Related Calculators
Retirement Income Tax by State
2025 Social Security, pension, and IRA tax treatment across 20 states using official state instructions
Social Security Taxability
Provisional income formula, up to 85% inclusion in taxable income
RMD Calculator
Required minimum distributions, age 73 RBD, life-expectancy tables
State Income Tax
All 50-state brackets, credits, deductions for your filing status
Planning retirement income? Get a reminder before each federal tax deadline. One email before each quarterly estimated tax payment (Tax Day included), plus one when the IRS publishes next year's numbers. About five a year; you confirm once and can unsubscribe anytime.
Emails are sent with Kit. See our privacy policy.