Georgia State Income Tax: Rates, Who Pays

Whether you need to file a Georgia state income tax return depends on your taxable income and residency status.

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Updated · 2 min read
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Written by June Sham
Lead Writer
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Edited by Arielle O'Shea
Head of Content, Investing & Taxes

2024 Georgia state income tax rate

In 2024, Georgia simplified its tax system by consolidating its six tax rates into one flat tax rate of 5.39%.

The flat rate was initially set to be 5.49%, but a July 2024 bill decreased it by 0.10%. This change affects income earned in 2024, which is reported on state tax returns in 2025

Georgia Department of Revenue. 2023 IT-511 Individual Income Tax Booklet. Accessed Dec 18, 2024.
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Do I have to pay Georgia state income tax?

If you are a full-time resident of Georgia, you may need to file a Georgia state income tax return if any of the following apply:

In certain scenarios, part-year residents or nonresidents who earn income in Georgia may also need to file a state return as well. The full rules are on the Georgia State Department of Revenue website

Georgia Department of Revenue. Filing Requirements. Accessed Feb 12, 2025.

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What is my Georgia residency status for state income tax purposes?

Georgia has three types of residency statuses. Your income tax amount may be calculated differently depending on which applies to you. 

Resident status rules

Individuals whose legal residence is Georgia and who reside in the state year-round are considered full-time residents. This is the case even if they live outside of the state temporarily.  

Part-year resident status rules

Those who are legal residents of Georgia for only some of the tax year are considered part-year residents. Part-year residents will use Georgia Form 500 Individual Income Tax Return if they are required to file a Georgia income tax return.

Nonresident status rules

Nonresidents who live in other states but earn certain types of income from Georgia may also be required to file a state income tax return. Some examples include: 

  • Wages. 

  • Income from flow-through entities such as S-corporations, partnerships, LLCs, trusts and estates.

  • Rent.

What is Georgia's standard deduction?

The standard deduction allows taxpayers to reduce their taxable income by a fixed amount.

In 2024 (taxes filed in 2025), the Georgia standard deduction is $24,000 for those married filing jointly and $12,000 for single filers, heads of household and those married filing separately.

What's the tax filing deadline for my Georgia state income tax bill?

The deadline for filing and paying Georgia state income taxes is typically the same as the federal due date (April 15). However, this year residents of Georgia who were affected by Hurricane Helene have until May 1 to file and pay both their federal and state tax returns.

If you request a timely extension, the filing deadline can be moved out six months to mid-October.

There are two ways that Georgia grants extensions:

  1. If you apply for a federal tax extension by Tax Day, Georgia automatically grants you an extension for your state income tax as well. Just remember to attach the confirmation of Form 4868 or the IRS approval when you file your state return.

  2. If you needed an extension for just your Georgia return, you have had to file Form IT-303 with the Department of Revenue before the April deadline.

Remember, an extension gives you more time to file, not pay. Any bill left outstanding after tax day may begin to accrue penalties and fees

Georgia Department of Revenue. Requesting an Extension. Accessed Dec 18, 2024.
.

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  • Federal: $69 to $129. Free version available for simple Form 1040 returns only.
  • State: $0 to $59 per state.
  • Expert help or full service filing is available with an upgrade to Live packages for a fee.
Disclosures: TurboTax Free Edition is for simple Form 1040 returns only (no schedules except for Earned Income Tax Credit, Child Tax Credit and Student Loan Interest). Roughly 37% of filers qualify.

How to track your Georgia state tax refund

Filers can begin to track their Georgia state tax refund after submitting their tax return, but be aware that it may take some time to process returns

Georgia.gov. Georgia Tax Center. Accessed Dec 18, 2024.
. To track the status of your GA refund online, you'll need your Social Security number or tax identification number and the exact amount of your refund due, which is accessible via the tax software you used to file your return.

Heads up, first-time Georgia tax filers: If you're new to filing in Georgia or haven't filed a tax return in the state in more than five years, you'll get your refund as a paper check instead, even if you opted for direct deposit. 

» MORE: Wondering where your Georgia refund is? You can check your state refund status online.

3 things to know about Georgia state tax

  1. If you're a Georgia resident with a simple income tax situation who makes below a certain amount, you may be able to file a free federal return via IRS Free File.

  2. Those who want help filing taxes can use IRS programs such as Volunteer Income Tax Assistance and Tax Counseling for the Elderly.

  3. If you are unable to pay your tax bill in one lump sum, you can request to pay in installments through the Georgia Department of Revenue. 

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