Georgia State Income Tax Withholding
Last Updated: January 2026
Overview
Georgia uses a flat income tax rate, having transitioned from a progressive system. The state is gradually reducing its tax rate toward a target of 4.99% as revenue triggers are met.
2026 Tax Rates
| Tax Type | Rate |
|---|---|
| Flat Tax Rate | 5.09% |
Note: Georgia's flat tax rate is scheduled to decrease. The rate may drop to 4.99% in future years based on state revenue triggers.
Deductions and Exemptions
| Filing Status | Standard Deduction |
|---|---|
| Single | $12,000 |
| Married Filing Jointly | $24,000 |
| Head of Household | $18,000 |
Personal Exemption
| Exemption Type | Amount |
|---|---|
| Personal Exemption | $0 |
| Dependent Exemption | $3,000 |
Note: With the transition to a flat tax and increased standard deductions, personal exemptions were eliminated for taxpayers but dependent exemptions remain.
Special Considerations
State W-4 Form
Georgia requires Form G-4 for state withholding allowances. Employees must complete this form in addition to the federal W-4.
Withholding Allowances
Form G-4 uses a different allowance system than the federal W-4. The form includes worksheets to help employees determine the correct number of allowances for Georgia purposes.
No Local Income Taxes
Georgia does not have local income taxes. The state rate applies uniformly across all jurisdictions.
Military Personnel
Georgia provides exemptions for certain military retirement income.
Reciprocal Agreements
Georgia does not have reciprocal tax agreements with other states.