Georgia

What's New



By the Numbers

Personal Income Tax Features (2015)
Range of Tax Rates 1.0% - 6.0%
Standard Deduction
  • $2,300 ($3,000 for Married Couples)
  • Personal Exemption $2,700 (Extra $2,000 for Married Couples)
    Dependent Exemption $3,000
    Earned Income Tax Credit (EITC) None
  • Offers notable exclusion for retirement income
  • Deduction for state income taxes paid
  • Corporate Income Tax Features (2015)
    Range of Tax Rates Deduction for state income taxes paid
    Income Level at Which Top Rate Applies N/A
    Combined Reporting 6.00%
    Apportionment Factor (Payroll) All
    Apportionment Factor (Property) No
    Apportionment Factor (Sales) 0%
    Sales Tax Features (2015)
    State Sales Tax Rate 4.00%
    Average Local Sales Tax Rate 3.0%
    Average Combined State & Local Sales Tax Rate 7.0%
    State Sales Tax Treatment of Groceries Exempt
    Local Sales Tax Treatment of Groceries Taxed
    Number of Services Taxed 36 out of 168 surveyed (2007)
    Streamlined Sales Tax Membership Full
  • Vendor Compensation available without ceiling
  • Sales tax holiday offered in 2014
  • Sales tax holiday offered in 2014
  • Property Tax Features (2015)
  • Statewide homestead exemption is relatively small, though local option exemptions can be significant.
  • Provides state-funded homestead exemption (currently suspended).
  • Other Tax & Revenue Features (2015)
    Gasoline Tax Rate (per gallon) $0.265
    Diesel Tax Rate (per gallon) $0.32
    Cigarette Tax Rate (per pack) $0.37
    Estate or Inheritance Tax No
    Net Lottery Sales Per Capita $325 (2010)
    Tax Policy Oversight
    Tax Expenditure Report Yes
    Tax Incidence Analysis Capability None

    Last updated January 13, 2015