Georgia has a flat 4.99% state income tax on all income for 2026. Georgia transitioned from a 6-bracket progressive system (1-5.75%) to a flat tax in 2024 and the rate phased down annually — 5.39% in 2024, 5.19% in 2025, 4.99% in 2026 under HB 463, with further scheduled cuts toward 3.99%. Major advantage: No cities in Georgia charge local income tax (unlike New York City, which taxes residents at up to 3.876%).
Why the flat tax transition? In 2022, Georgia passed HB 1437 to transition from progressive to flat tax to compete with Florida (0%) and Tennessee (0% on wages) for residents and businesses. The 2023 tax year was the last with progressive brackets (5.75% top rate); 2024 switched to a 5.39% flat rate and the rate has been reduced since.
How it compares:
Economic context: Georgia's economy has boomed since 2010 with film/TV production (tax credits), logistics (Hartsfield-Jackson airport), tech (fintech in Atlanta), and manufacturing. The flat tax aims to maintain this momentum while competing with zero-tax neighbors.
Source: Georgia Department of Revenue - Individual Income Tax
Here's what Georgia residents actually pay at different income levels (2026, single filer, standard deduction):
| Annual Income | Federal Tax | State Tax | Total Tax | Take-Home Pay | Effective Rate |
|---|---|---|---|---|---|
| $50,000 | $3,820 | $1,747 | $5,567 | $44,433 | 11.1% |
| $75,000 | $7,670 | $2,994 | $10,664 | $64,336 | 14.2% |
| $100,000 | $13,170 | $4,242 | $17,412 | $82,588 | 17.4% |
| $150,000 | $24,734 | $6,737 | $31,471 | $118,529 | 21.0% |
| $250,000 | $51,304 | $11,727 | $63,031 | $186,969 | 25.2% |
Note: Includes federal and state income tax only. Does not include FICA (Social Security/Medicare), which adds 7.65% for employees.
Key takeaway: At $100K, Georgia takes $4,242 in state tax alone.
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Migration Trends: For current inflow and outflow counts by origin state, see the Census Bureau state-to-state migration flows linked below.
Why people move to Georgia:
Why people leave or avoid Georgia:
Tax considerations if moving here:
| State | Tax Rate | Tax on $100K Income | Difference from Georgia |
|---|---|---|---|
| Georgia | 4.99% flat | $4,242 | Baseline |
| Florida | 0% | $0 | −$4,242 (save) |
| North Carolina | 3.99% flat | $3,481 | -$761 (save) |
| South Carolina | 1.99-5.21% | $4,244 | +$2 (more tax) |
Key insight: Georgia is in the middle - higher taxes than Florida (−$4,242/year at $100K) but competitive with NC and SC. Moving from Georgia to Florida saves $4,242/year at $100K income, $6,737/year at $150K. However, GA offers advantages FL doesn't: often better job opportunities in Atlanta metro.
Tax burden over time - phase-down benefit:
Property tax comparison:
Property tax rates: Tax Foundation, Facts & Figures 2026 (2024 Census ACS data; statewide averages, actual rates vary by county).
Combined income + property tax at $100K + $400K home:
Bottom line: Georgia offers a balance - lower taxes than high-tax states (NY, CA, IL) while providing better job opportunities than zero-tax neighbors. For high earners in tech/fintech, Atlanta salaries often offset the 4.99% tax vs Florida.
Georgia has a flat 4.99% state income tax on all income for 2026, confirmed by the Georgia Department of Revenue. Georgia switched from a progressive system (6 brackets, 1-5.75%) to flat tax in 2024 (5.39%), then 5.19% in 2025, 4.99% in 2026 under HB 463, with further cuts toward 3.99% scheduled. No cities in Georgia charge local income tax.
The 2024 flat tax reform benefits high earners most. Under the old progressive system (top rate 5.75%), someone earning $1M paid 5.75% on most income. Under the 2026 flat rate of 4.99%, they save 0.76% ($7,600/year at $1M). The rate has already dropped from 5.39% in 2024 to 4.99% in 2026. HB 463 also schedules further 0.125-point annual cuts toward 3.99%, subject to revenue conditions.
Georgia offers a generous $65,000 deduction for retirement income if you're 65 or older. This exclusion covers pensions, 401(k) withdrawals, IRA distributions, annuity income and certain other eligible income. A 65+ retiree with $65K or less of eligible retirement income pays no Georgia state tax on that income. Above $65K, only the excess is taxed at 4.99%. This makes Georgia very retirement-friendly despite having income tax.
Stay in Florida if: taxes are your top priority (save $4,242/year at $100K vs GA), you're retired (FL has no income tax on retirement), or work remotely. Move to Georgia if: you work in industries concentrated in Atlanta (tech, fintech, film/TV, logistics) where salaries are often 20-30% higher (offsetting the 4.99% tax), you want more urban amenities than FL offers, or you prefer being closer to the rest of the US.
At $100K income: save $619/year vs NY state tax ($4,861 NY vs $4,242 GA). Save $669/year vs CA ($4,911 CA vs $4,242 GA). At $150K: save ~$1,554/year vs NY, ~$2,824/year vs CA. At $250K: save ~$4,220/year vs NY, ~$7,134/year vs CA. Plus GA property tax (0.79%) is far lower than NY (1.30%). Combined income + property savings are larger for high earners moving from NY/CA.
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How we calculate: Georgia's flat 4.99% tax applies to Georgia taxable income. Our calculator applies Georgia's $15,000 standard deduction (single filer, 2026) to federal AGI. At $100K gross: taxable income = $85,000 → state tax = $4,242. For retirees 65+, an additional $65,000 retirement income deduction applies before the 4.99% rate. Federal tax uses standard 2026 IRS brackets.
Data sources:
Verification: Georgia's 4.99% flat tax rate for 2026 verified against GA Department of Revenue official publications (dor.georgia.gov/taxes/important-tax-updates, May 2026). Flat tax transition (2024 switch from progressive) and phase-down schedule (5.39% in 2024 → 5.19% in 2025 → 4.99% in 2026, HB 463) verified against HB 1437, HB 1015, HB 111 and HB 463. GA applies a $15,000 standard deduction (single) for 2026, reducing taxable income. Retirement income deduction ($65,000 for 65+) verified against GA Code § 48-7-27.
Limitations: Assumes single filer, W-2 wage income only, under age 65. Does not include: federal deductions/credits, retirement income exclusion (age 65+ get up to a $65K exclusion for pensions, 401k and other eligible retirement income), Georgia tax credits (low-income credits, adoption credit), property tax variations by county (Tax Foundation 2024 county data range from about 0.35% to 1.20%). Georgia's rate is 4.99% for 2026 under HB 463.
For complex situations: Consult a licensed GA CPA or tax professional, especially for: retirement income deductions (age 65+ rules), multi-state income allocation, business income and pass-through entities, property tax homestead exemption optimization (varies by county, typically $2K-10K off assessed value).
Last Updated: October 2026
Verified By: Daniel · CountryTaxCalc
Contact: For corrections or questions, visit our contact page.
Last Updated: October 2026