2025 Georgia Income Tax Brackets
Georgia (GA) levies a flat income tax rate of 5.5% for 2025. Brackets apply to taxable income after the state standard deduction.
Single Filer · 2025
Also applies to married filing separately in most states.
| Rate | Taxable income |
|---|---|
| 5.5% | $0 and up |
Married Filing Jointly · 2025
Flat rate applies to all filing statuses
| Rate | Taxable income |
|---|---|
| 5.5% | $0 and up |
Effective rate at common income levels (single)
Effective rate = total Georgia income tax owed divided by gross income, after the state standard deduction. Federal tax and FICA are not included here.
| Gross income | Georgia tax | Effective rate | Marginal rate |
|---|---|---|---|
| $50,000 | $2,086 | 4.2% | 5.5% |
| $75,000 | $3,459 | 4.6% | 5.5% |
| $100,000 | $4,831 | 4.8% | 5.5% |
| $150,000 | $7,576 | 5.1% | 5.5% |
| $250,000 | $13,066 | 5.2% | 5.5% |
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Combine federal + Georgia income tax and FICA into a single take-home estimate for your situation.
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The top Georgia bracket is 5.5%, beginning at the first dollar of taxable income.
At $100,000 of gross income (single filer), the Georgia effective income tax rate is approximately 4.8% — about $4,831 in state tax after the $12,000 standard deduction.
The Georgia standard deduction for 2025 is $12,000 for single filers and $24,000 for married filing jointly.
Flat rate applies to all filing statuses in Georgia for 2025.
Georgia publishes annual inflation adjustments to bracket thresholds through its Department of Revenue. Rate changes typically require legislative action. Verify the latest figures against the current year instructions.
Georgia 2025 income tax brackets from official state Department of Revenue publications, cross-checked against the Tax Foundation's State Individual Income Tax Rates and Brackets report. Effective-rate calculations use the standard deduction and progressive bracket math; itemized deductions, credits, and locality taxes are not included. Not tax advice; consult a qualified tax professional before filing.