Georgia state income tax rate 2027

Where the rate stands

The Georgia Department of Revenue's Important Tax Updates page lists under "2026 Income Tax Changes" that "the Georgia income tax rate has been reduced to a flat rate of 4.99%" and that the standard deduction rose to $15,000 for single filers, heads of households and married taxpayers filing separately, or $30,000 for married taxpayers filing jointly. Older summaries, including Tax Foundation's February 2026 table, still show 5.19% and a $12,000 deduction, so check the date on anything you read.

For 2027 the sources read contain no further scheduled change, so this page projects 4.99% again. Georgia has cut its rate in steps in recent years and the General Assembly can do so again; if a lower rate is enacted, type it into the rate box to see the effect.

Standard deduction and dependents

With a flat rate, the standard deduction does most of the work of progressivity: the first $15,000 (single) or $30,000 (joint) of income is untaxed. Georgia has no personal exemption for the taxpayer or spouse, and Tax Foundation lists a $4,000 exemption per dependent, which this calculator applies.

Worked example

Single, $75,000 of wages, standard deduction $15,000: taxable income $60,000 and tax $2,994.00 at 4.99%, an effective 3.99% of wages. A couple with $120,000 of wages and two dependents: $30,000 standard deduction plus $8,000 of dependent exemptions leaves $82,000 taxable and a tax of $4,091.80.

Tips and overtime

The same Department of Revenue page says Georgia did not conform to the federal exemptions for overtime and tipped wages in the One Big Beautiful Bill Act, but that up to $1,750 of each may be exempted from the calculation of taxable net income. The calculator does not apply that exclusion. For net pay see the Georgia paycheck calculator.

Who this is for, and what it does not cover

It is for employees and planners estimating Georgia state income tax on wages for 2027. It does not cover local income taxes, tax credits, retirement or investment income, self-employment tax, federal income tax or payroll taxes, and it does not file or submit anything. The result changes if you enter a different rate, so use the rate box when the state announces a final 2027 figure.

FAQ

What is the Georgia state income tax rate for 2027?

The Georgia Department of Revenue states the rate was reduced to a flat 4.99% for 2026. No later scheduled change appears in the sources read, so 2027 is projected at 4.99%.

Is Georgia income tax a flat tax?

Yes. The Department of Revenue describes it as a flat rate of 4.99%.

What is the Georgia standard deduction?

The Department of Revenue lists $15,000 for single filers, heads of households and married filing separately, and $30,000 for married filing jointly, as part of the 2026 changes.

Why do some pages still show 5.19%?

That was the rate before the 2026 reduction. Tax Foundation's February 2026 table, for example, shows 5.19%. The Department of Revenue now lists 4.99%.

Does Georgia tax overtime and tips?

Georgia did not conform to the federal overtime and tip exemptions, but the Department says up to $1,750 of each may be exempted from taxable net income. This calculator does not apply it.

Is this my final 2027 Georgia tax?

No. It is a projection that assumes the 2026 rate and deductions continue. A later act could change them.

Sources

Retrieved 2026-11-01. Each link was opened and checked against the claim next to it; where a page blocks automated readers a dated archive copy is named.

• Georgia Department of Revenue: Important Tax Updates: The 4.99% flat rate, the $15,000 and $30,000 standard deductions and the overtime and tip treatment, read 2026-11-01.
• Tax Foundation: State Individual Income Tax Rates and Brackets, 2026: The $4,000 dependent exemption and the earlier 5.19% figure.