Georgia income tax guide for individuals and businesses
A plain-English overview of Georgia individual and business taxes for 2026: rates, forms, deadlines, sales tax, payroll and multi-state rules, with CPA help when you need it.
Georgia at a glance
| Individual income tax | Flat tax, about 5.1% |
|---|---|
| Main resident return | Form 500 |
| Business taxes | Corporate income tax, about 5.1% (follows the individual rate). Net worth tax on corporations, with an annual cap. Elective pass-through entity tax available. |
| Sales tax | About 4% state rate |
| Local taxes | Counties add several local sales taxes, so combined rates are commonly 7% to 8%. |
| Individual return due | April 15 |
| Tax agency | Georgia Department of Revenue |
| Wage reciprocity | No wage reciprocity agreements are commonly listed for this state |
Individuals
Georgia has a flat individual income tax (about 5.1% at every income level). Residents generally file Form 500 and start from their federal income.
Nonresidents and part-year residents who earn income from Georgia sources (for example wages for work performed in Georgia, rental property or a business here) generally file the nonresident or part-year version of the return or a schedule. Your home state normally gives a credit for tax paid to Georgia, so the same income is rarely taxed twice.
Good to know: Georgia has been lowering its flat income tax rate step by step, so confirm the current rate each year.
Businesses
Entity-level taxes: Corporate income tax, about 5.1% (follows the individual rate). Net worth tax on corporations, with an annual cap. Elective pass-through entity tax available.
Pass-through businesses. S corporations, partnerships and most LLCs pass income to their owners, who report it on personal returns. Many states, including a large number of those that tax income, offer an elective pass-through entity tax (PTET) that can help work around the federal limit on deducting state taxes. Ask us whether it fits Georgia and your situation.
Sales tax. About 4% state rate. Counties add several local sales taxes, so combined rates are commonly 7% to 8%. After the Wayfair decision, out-of-state sellers can owe sales tax once their sales into Georgia pass the state's threshold, even with no office there.
Payroll. Employers must register for state income tax withholding (where the state has an income tax) and for state unemployment insurance before the first payroll, and report new hires. Workers' compensation insurance is also required in most cases.
Annual filings. Most states also require corporations and LLCs to file a yearly report or pay a fee to the Secretary of State.
Working in more than one state
Georgia is not commonly listed as having wage reciprocity with other states, so people who live in one state and work in another usually file nonresident returns and claim a credit at home.
Working or living in more than one state, or moving during the year? See our multi-state tax guide.
Compliance calendar snapshot
| When | What |
|---|---|
| January 15, April 15, June 15, September 15 | Federal estimated tax payments. Most states with an income tax follow similar dates. |
| April 15 | Georgia individual return due date (calendar-year filers) |
| Monthly or quarterly, usually the 20th of the next month | State sales tax returns and payroll withholding deposits, depending on volume |
| Quarterly (end of month after quarter) | State unemployment insurance and withholding reconciliation returns |
| Yearly, on the entity's anniversary or by a fixed date | Secretary of State annual report or franchise fee |
Common questions
What is the Georgia income tax rate for 2026?
Georgia charges a flat income tax of about 5.1%.Rates, brackets and credits change, so confirm with the Georgia Department of Revenue.
Which form do I file for Georgia income tax?
Residents generally file Form 500. Nonresidents and part-year residents use the nonresident or part-year version or a schedule. The state agency's website has the current forms and instructions.
Do I need to file a Georgia return if I live in another state?
If you earned income from Georgia sources (wages for work performed here, rental property, or a business or partnership interest), you may need to file in Georgia even if you live elsewhere. Your home state usually gives a credit for tax paid to another state.
Does Georgia have reciprocity with other states?
Georgia is not commonly listed as having wage reciprocity. Reciprocity applies only to wages and there are exceptions, so confirm before you stop withholding.
What business taxes apply in Georgia?
Corporate income tax, about 5.1% (follows the individual rate). Net worth tax on corporations, with an annual cap. Elective pass-through entity tax available. Sales tax, payroll withholding and unemployment insurance may also apply.
General information only, for tax year 2026. Rates, forms and rules change and have many exceptions. Confirm with the state agency or contact us before you act. Rates shown are approximate top or flat rates.
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