Georgia Taxes for Tax Year 2025 (Filed 2026): Income Tax, Sales Tax, Property Tax, Deadlines & Practical Examples
This guide covers the core Georgia taxes most residents and newcomers deal with for Tax Year 2025 (Filed 2026): Georgia income tax, deadlines, sales tax basics, and property tax basics, with practical examples placed right next to the topics they relate to.
| Quick facts | Georgia basics |
| Income tax rate | Flat 5.19% |
| Standard deduction | $24,000 married filing jointly, $12,000 for all other filing statuses |
| Dependent exemption | $4,000 per dependent |
| Return due date | April 15, 2026 |
| Estimated tax payment due dates | April 15, June 15, September 15, and January 15 |
| Sales tax | 4% state rate plus local taxes, total varies by location |
| Property tax | Local ad valorem tax, rules and bills vary by county and city |
Georgia State Income Tax
The Income Tax Rate
Georgia uses a flat individual income tax rate of 5.19%.
What Georgia Starts With On Your Return
Georgia generally starts with your Federal adjusted gross income (Federal AGI), not your federal taxable income.
Standard Deduction
Georgia’s standard deduction depends on filing status. For Tax Year 2025, the amounts most taxpayers use are:
| Filing status | Standard deduction |
| Married filing jointly | $24,000 |
| Single | $12,000 |
| Head of household | $12,000 |
| Married filing separately | $12,000 |
| Qualifying surviving spouse | $12,000 |
Example 1
Federal AGI is $65,000. You take the $12,000 standard deduction. You have 0 dependents. This is a simplified illustration.
Georgia taxable income (simplified) = $65,000 − $12,000 = $53,000
Georgia income tax = $53,000 × 0.0519 = $2,750.70
Rounded to the nearest dollar, that is $2,751
Dependent Exemption
Georgia’s personal exemptions have been removed, but Georgia still allows a $4,000 dependent exemption per dependent.
Example 2
Federal AGI is $120,000. Standard deduction is $24,000. Dependents are 2. This is a simplified illustration.
Dependent exemption = 2 × $4,000 = $8,000
Georgia taxable income (simplified) = $120,000 − $24,000 − $8,000 = $88,000
Georgia income tax = $88,000 × 0.0519 = $4,567.20
Rounded to the nearest dollar, that is $4,567
Retirement Income Exclusion
Georgia offers a retirement income exclusion. The maximum exclusion depends on age and eligibility, and the worksheet rules matter.
| Who qualifies | Maximum exclusion amount |
| Age 62 to 64, or under 62 and permanently disabled | Up to $35,000 |
| Age 65 or older | Up to $65,000 |
Example 3
You are 66 and your Federal AGI includes $50,000 of qualifying retirement income. You qualify for the retirement exclusion based on the worksheet rules.
- Because the age 65+ maximum can be up to $65,000, a $50,000 exclusion may be possible if your situation meets the worksheet requirements.
- If you exclude $50,000, your Georgia taxable income could drop by $50,000, then your Georgia tax is computed on the reduced taxable income.
This example is intentionally simple, because the worksheet and income mix can change the allowed amount.
Full-Year Resident vs Part-Year vs Nonresident
If you moved in or out during 2025, or you lived outside Georgia but earned Georgia-source income, you may be a part-year resident or nonresident. In those cases, Georgia typically requires an allocation of income using Schedule 3.
Example 4
You moved to Georgia on July 1, 2025. You earned $100,000 total in 2025, with $40,000 earned before the move and $60,000 after the move.
Common approach: report total income, then allocate the Georgia portion using Schedule 3.
In this simplified example, $60,000 could be the starting point for Georgia-allocated income, then deductions and exemptions are applied based on the allocation rules.
Georgia tax is then calculated at 5.19% on the Georgia taxable amount.
Key Forms You Will See
| Form | What it is used for |
| Form 500 | Main individual income tax return |
| Schedule 3 | Allocation for part-year residents and nonresidents |
| Form IT-303 | Georgia-only extension request when you do not use a federal extension |
If you want the official instructions and the full set of forms in one place, use the 2025 IT-511 Individual Income Tax Instruction Booklet.
Deadlines and Extensions
Return Due Date
For Tax Year 2025 (Filed 2026), Georgia individual income tax returns are due April 15, 2026.
Extensions
Georgia allows additional time to file if you obtain an extension. An extension gives you more time to file paperwork, but it does not give extra time to pay.
Example 5
You cannot finish your return by April 15, 2026, and you expect to owe $900.
Pay a reasonable estimate by April 15, 2026 to reduce interest and penalty risk.
File your return within the extension window, and report the extension information as required on the return.
Estimated Tax Due Dates
If you pay Georgia estimated tax in quarterly installments, the common due dates are:
| Installment | Due date |
| 1st | April 15 |
| 2nd | June 15 |
| 3rd | September 15 |
| 4th | January 15 (following year) |
Georgia Sales Tax Basics
Georgia’s state sales and use tax rate is 4%, then local taxes are added by jurisdiction. Because local taxes vary, the combined rate depends on where the sale happens or where an item is delivered.
Example 6
You buy a $2,000 appliance in a location with an 8% combined sales tax rate.
Sales tax = $2,000 × 0.08 = $160
Total paid = $2,160
To keep your numbers accurate in your own examples, plug in the combined rate for the buyer’s county or city.
Georgia Property Tax Basics
Georgia property tax is an ad valorem tax, meaning it is based on value, and it is administered locally by counties, cities, and school districts. The forms, deadlines, billing cycles, and exemption rules can vary by location.
Filing and Timing
Property is generally returned in the county where the real property is located. Your local county tax commissioner and local assessor’s office control the practical steps, including notices, appeals, and billing.
Homestead Exemptions
Georgia offers homestead exemptions for eligible primary residences, but the eligibility details and exemption amounts vary based on local rules and your situation.
Two Official Resources for Forms and Instructions
When you need forms, filing options, and updates, use the Georgia individual income tax forms page.
If you want the official line-by-line instructions and worksheets, use the 2025 IT-511 booklet link above.
