Georgia finished converting from graduated brackets to a flat tax and is now cutting the rate on a trigger schedule — 5.19% for 2026, with further reductions written into statute.
| Gross pay | — |
| Federal income tax | — |
| Social Security6.2% up to $184,500 | — |
| Medicare1.45%, no cap | — |
| State income tax | — |
| 401(k) contribution | — |
| Health and HSA | — |
Useful if you are comparing a job that pays monthly against one that pays every two weeks, or working out what a raise is worth per paycheck.
| Pay schedule | Gross | Take-home |
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Georgia replaced its six-bracket system with a single rate and built in a schedule of reductions tied to revenue conditions. Legislation in 2025 accelerated the timetable, bringing the rate down to 5.19% retroactive to the start of that year, and statute still permits further cuts if revenue benchmarks are met.
For anyone planning more than a year ahead, the direction of travel matters as much as the current figure. Georgia has moved from 5.75% to 5.19% in a short span and the mechanism for continuing is already law.
Georgia pairs its flat rate with a standard deduction of $12,000 for a single filer and $24,000 for a couple, plus a $4,000 exemption for each dependent.
That combination is unusual. Most flat-tax states either offer no deduction at all, like Pennsylvania, or a token personal exemption, like Illinois. Georgia's deduction is substantial enough that the effective rate for a middle earner sits meaningfully below the headline 5.19% — and for a family with children, the dependent exemptions compound that.
Georgia excludes a large amount of retirement income from tax on an age-banded basis: a substantial exclusion begins at 62 and a considerably larger one applies from 65. The exclusion covers pensions, interest, dividends and withdrawals from retirement accounts, and Social Security is exempt separately.
For a retired couple both over 65, the combined exclusions can remove most or all of a typical retirement income from Georgia tax. This is a significant part of why Georgia competes with Florida and Tennessee for retirees despite levying an income tax at all.
No Georgia county or municipality levies an income tax, including Atlanta. The state figure shown here is the complete income tax picture, which is not true of Ohio, Pennsylvania, Maryland or New York.
Statute provides for further reductions when revenue conditions are met. The rate has already come down from 5.75% to 5.19%, and the trigger mechanism remains in place.
No. No Georgia municipality levies one.
No. Social Security is exempt, and a separate age-based retirement income exclusion covers pensions and retirement account withdrawals from 62, with a larger amount from 65.
$4,000 per dependent, subtracted from income before the 5.19% rate applies, on top of the standard deduction.