Jurisdiction detail
Georgia tax guide
A seeded subnational profile for Georgia, built on the schema from the world-class expansion plan.
Country
United States
Tax year
2026
Authority
Georgia Department of Revenue
Overview
Georgia transitioned from progressive to flat income taxation in 2024 and continues to reduce the rate annually. The state offers a strong film and entertainment credit program.
Individual income tax
Georgia moved to a flat tax of 5.39 percent in 2024 with scheduled rate reductions.
Type: flat
Business tax
Corporate tax follows the same scheduled rate reductions as personal income tax.
Reference rate: 5.39%
Sales or indirect tax
Economic nexus applies for remote sellers.
Base rate: 4%
Local rates add 1 to 5 percent for combined rates around 7 to 8 percent.
Deadlines and forms
April 15 for individuals; corporate returns follow federal due dates.
Official authority
Visit Georgia Department of RevenuePrimary sources
- Georgia Department of RevenueVerified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.