Georgia State Income Tax in 2025: A Guide

Georgia has a flat state income tax rate of 5.39% for the 2024 tax year (the return you file in 2025).  

This will be a new experience for Peach State taxpayers, who were previously subject to a progressive tax system with higher rates for higher earners. All taxpayers will now pay the same percentage of their taxable income, making Georgia’s state income tax system one of the most straightforward in the country. 

Flat tax rates can offer significant benefits over more complex systems with multiple tax brackets. For example, it generally makes filing your taxes easier and more predictable. Let’s review Georgia’s simplified tax system and discuss how to maximize deductions and credits when filing your return. 

*Note you are still responsible for federal taxes if you meet the IRS income filing threshold. This article addresses state-specific taxes only.

Who has to file Georgia state income tax?

Georgia residents, part-year residents, and nonresidents with Georgia-sourced income may need to file income tax returns.  

The state requires you to file a return if your gross income exceeds its minimum threshold, which varies based on filing status and age (more on this below). This income can include wages, self-employment income, and other earnings. In addition, you must file a Georgia tax return if you’re required to file a federal income tax return. 

The deadline to file your Georgia state tax return is April 15, 2025—the same as the federal deadline. 

Understanding Georgia’s filing requirements is critical to determining your tax obligation, so let’s take a closer look.

How Georgia residency impacts tax filing

Georgia recognizes three residency statuses for state tax purposes: resident, part-year resident, and nonresident. Each determines how much of your income is subject to Georgia state taxes. The following table breaks down each residency status and how Georgia taxes income under each category: 

Residency status	Definition	How Georgia taxes income
Resident	You lived in Georgia all year or consider Georgia your permanent home.	Georgia taxes all income earned worldwide.
Part-year resident	You lived in Georgia for part of the year and established or ended residency.	Georgia taxes income earned while a resident and Georgia-sourced income.
Nonresident	You lived outside Georgia but earned income from Georgia sources.	Georgia taxes only Georgia-sourced income.

Georgia’s taxable income filing requirements for full-year residents

As a full-year Georgia resident, your obligation to file a state income tax return depends on gross income, filing status, and age. If your income after exemptions exceeds the standard deduction (indicated in the table below), you must file a state income tax return for the 2024 tax year: 

Filing status	Requirements to file a tax return if your income exceeds
Married filing jointly	$24,000
Single	$12,000
Married filing separately	$12,000
Head of household	$12,000
Qualifying surviving spouse	$12,000

Georgia state standard deduction

The standard deduction reduces the portion of your income subject to state taxes. Georgia’s standard deductions are:  

• $24,000 if filing a return as married filing jointly  
• $12,000 if filing as any other filing status 

Personal exemptions have been replaced, except for a $4,000 dependent exemption.

Other income tax considerations in Georgia

Georgia’s tax policies extend beyond standard wages and could include income from retirement, investments, Social Security, and military pay. The following is a quick summary of how The Peach State taxes these types of income: 

• Retirement and pension income tax: Georgia excludes up to $65,000 per year for taxpayers aged 65 or older; other exclusions vary by age group. 
• Investment income tax: Capital gains are taxed at the flat rate of 5.39%. Georgia does not have additional taxes on investment property. 
• Social Security income tax: Fully exempt from state taxes; not reported on Georgia Form 500. 
• Military income tax: Military Active-Duty pay is subject to Georgia state tax. Combat Zone Pay is exempt. Military retirement recipients can exclude up to $65,000 depending on their age and other income. 

Common Georgia state tax credits

In addition to the standard deduction, Georgia taxpayers can use additional state-specific credits to lower their tax burden. Consider the following common credits that are available: 

Tax credit	Description	Amount
Qualified Education Donation Credit	Credit for contributions to student scholarship organizations.	Up to $2,500 for single filers and $5,000 for joint filers.
Qualified Caregiving Expense Credit	Credit for expenses related to caregiving for a qualifying family member.	10% of eligible caregiving expenses; up to $150.
Adoption of a Foster Child Credit (occurring on or after January 1, 2021)	Credit for adopting a foster child.	$6,000 per foster child per tax year for five years beginning with the year the adoption is finalized; $2,000 per year thereafter until the year in which the adopted child turns 18. Unused credit is not carried forward.
Adoption of a Foster Child Credit (occurring on or after January 1, 2008, and before January 1, 2021)	Credit for adopting a foster child.	$2,000 per foster child per tax year until the year in which the adopted child turns 18. Unused credit can be carried forward.
Disaster Assistance Credit	Credit for taxpayers who receive disaster assistance due to federally declared disasters.	Lesser of the amount of assistance received or $500.
Child and Dependent Care Expense Credit	Credit for child care and dependent care expenses.	30% of the federal credit amount.
Low Income Tax Credit	Credit for non-dependent taxpayers with Adjusted Gross Income of less than $20,000.	Varies by income and filing status.

Source: Georgia Department of Revenue

How to file Georgia state income tax

Georgia’s new flat tax rate makes filing your 2024 tax return simpler than ever, but you may still have questions about deductions and available credits. TurboTax can help answer these questions and resolve your concerns. Whether you’re filing your taxes yourself or need expert guidance, we make filing even easier.  

What if you prefer to work with a local tax expert? TurboTax’s Georgia tax experts can help residents, nonresidents, or part-year residents file their tax returns and maximize their tax refunds. Connect with a TurboTax expert in Georgia today.