How Georgia taxes work

Federal income starts the calculationGeorgia generally begins with federal adjusted gross income, then applies Georgia additions, subtractions, and deductions.
The 2026 deduction is filing-status basedThe calculator applies $15,000 for single, head-of-household, or separate filing and $30,000 for joint filing.
The supported tax base uses 4.99%Once the supported deduction is applied, the same flat rate reaches the remaining Georgia taxable-income estimate.
Credits can change the final billGeorgia credits, including return-specific family and business credits, are outside this streamlined estimate.
Tips and overtime need separate reviewGeorgia's 2026 treatment does not simply copy the federal exclusions, and the calculator does not isolate either wage category.

Common Georgia tax questions

Did Georgia's rate change for 2026?Yes. Georgia DOR lists a 4.99% flat individual income-tax rate for 2026.
Does head of household receive $22,500?No. Georgia lists $15,000 for heads of household; only married filing jointly receives $30,000.
Are itemized deductions compared?No. The calculator uses the supported Georgia standard deduction and does not determine whether state itemizing would be better.
What about part-year or nonresident income?The calculator is primarily a full-year resident estimate and does not allocate income among states.
Is a Georgia city income tax added?No local wage income tax is added automatically; local occupational taxes and employer charges follow separate rules.
Is this the same as Form 500?No. It is a planning estimate, not a return or a calculation of every Georgia adjustment and credit.