The information in this article is up to date for tax year 2024 (returns filed in 2025).
Every state in America has different tax laws. If you’re filing in Georgia for the first time, you may not know what to expect. Keep reading to get answers to some basic questions about how individual income taxes work in Georgia.
Georgia tax law changes for tax year 2024
If you are filing Georgia state taxes, there are several key changes for tax year 2024.
- Introduction of flat tax rate: One significant adjustment is the new flat income tax rate of 5.39%, effective January 1, 2024. Previously, the tax rate varied between 1% and 5.75%, depending on income level and tax owed. The new rate aims to create a more straightforward and transparent tax system for all taxpayers.
- No more personal exemptions: The only personal exemptions available are $4,000 for each dependent. Individual taxpayers and spouses do not qualify for personal exemptions.
- Increased standard deduction: The state of Georgia increased the standard deduction to $24,000 for those filing married jointly and $12,000 for single, head of household, married filing separately, and qualifying surviving spouses.
- Tax credit for itemizing deductions: Georgia residents who choose to itemize their deductions can benefit from a tax credit of up to $300.
- Retirement income exclusion: Taxpayers with retirement income can now exclude up to $5,000 of earned income.
Does Georgia have state income tax?
Yes, individuals and businesses are subject to Georgia state income tax. This means that if you live or work in Georgia, you will likely find yourself paying state income tax on your earnings. The tax rate for individuals is a flat tax of 5.39%. In Georgia, anyone who earns income is required to pay state income tax.
This tax also applies to residents who work within the state and non-residents who earn income from Georgia sources. If you earn money from a source in Georgia (for example, the company you work for is located in the state), you will typically be required to pay state income tax. If you are an employee, your employer should withhold money from each paycheck for Georgia taxes. When you file your state tax return, you may be eligible for a refund from Georgia for any extra taxes you paid during the year.
Tip: You can deduct Georgia state income tax from your federal taxes. If you itemize your deductions on your federal tax return, you can include your state income tax payments—whether they were withheld from your paychecks or paid through estimated tax payments. This can ultimately reduce your overall taxable income on your federal return, which may lead to a lower tax bill.
Additional taxes you may pay in Georgia
Georgia has several types of taxes that individual taxpayers may encounter:
- Individual income tax: Starting January 1, 2024, individual taxpayers will calculate this tax based on their earned income at a flat rate of 5.39%.
- General sales tax: A tax imposed on the sale of goods and services, typically included in the price at the point of purchase.
- Local tax: Local governments, such as cities or counties, may mandate additional taxes that can vary depending on the jurisdiction.
- Property tax: A tax assessed on real estate property, calculated based on the property’s value and typically used to fund local services like schools and infrastructure.
- Estate tax: This tax may be applied to the transfer of a deceased person’s estate, calculated based on the total value of the estate before distribution to heirs.
When can you file Georgia state taxes?
In Georgia, state tax returns are typically due by April 15th of the following year, with extensions available until October 15th if requested.
Georgia filing requirements
You will need to file a Georgia state tax return if:
- You are a resident of Georgia OR
- You have earned income in Georgia, AND
- You are already required to file federal taxes, AND
- You earn more than the state standard deduction ($12,000 for single filers and $24,000 for married filers) and personal deductions
Note: If you had Georgia state income taxes withheld from your paycheck, you should file a state tax return. This is the only way to get your refund if you are owed money back from the state.
If you live in Georgia for at least 30 days and less than 183 days, you may qualify as a part-year resident, depending on whether you move into or out of the state. A part-year resident only needs to report income earned while living in Georgia.
Are you a military spouse? Your income may be exempt from taxation in Georgia. Find out how to deduct military spouse income on your tax return.
How to track your Georgia state tax refund
You can easily track your state tax refund with the Georgia Department of Revenue “Where’s My Refund?” tool. You’ll need to enter your Social Security number and additional information to access your refund status. Typically, Georgia state refunds are issued within 21 days after the return is filed electronically, but it may take longer for paper returns.
Which states have reciprocity with Georgia?
Georgia does not have reciprocity agreements with its neighboring states. This means that if you are a legal resident of another state and earn money in Georgia, you will need to file a Georgia return. But you can get a tax credit from your home state for the amount you paid to Georgia.
If you are a resident of Georgia who works in another state, you can claim a credit for the income taxes paid to the other state on your Georgia return. See how to claim the Georgia Credit for Taxes Paid to Another State using TaxSlayer.
Georgia tax credits
Georgia does not have its own Earned Income Tax Credit (EITC). However, the state offers several tax credits to support residents. One such option is the Georgia Low Income Credit, available for filers earning less than $20,000 annually.
Another available credit is the Qualified Caregiver Expense Credit, a nonrefundable credit covering up to 10% of your qualified care expenses, with a maximum credit of $150.
The Qualified Education Expense Credit is available for taxpayers contributing to a student scholarship organization. The maximum value of this credit varies based on your filing status: single or head-of-household filers can claim up to $2,500 per tax year; married filing jointly filers can claim up to $5,000, and married filing separately filers can claim up to $2,500.
Additionally, on March 23, 2022, Georgia Governor Brian Kemp signed House Bill 1302 into law, establishing a one-time tax credit for Georgia taxpayers who filed state returns for 2020 and 2021. Credit eligibility depends on your filing status: $250 for single filers, $250 for married filing separately, $375 for head of household, and $500 for married filing jointly. To claim this credit, simply complete and file your Georgia state tax return for 2021, and the Georgia Department of Revenue will automatically issue the one-time refund.
Where to send a Georgia state tax return
If you are filing your Georgia state tax return on your own, it’s important to know where to send it to ensure it gets processed correctly. The mailing address depends on whether you are including a payment.
- If you are not enclosing a payment, send your Georgia state tax return to:
Georgia Department of Revenue
P.O. Box 740384
Atlanta, GA 30374-0384
- If you are enclosing a payment, send your return to:
Georgia Department of Revenue
P.O. Box 740321
Atlanta, GA 30374-0321
Make sure to double-check your mailing address before sending your return and consider using a trackable mailing option to confirm its arrival. Additionally, it’s a good idea to keep copies of all documents submitted for your records.
TaxSlayer supports Georgia state tax forms and makes it easy to file your state return. Get started now!
