State Tax Guide

Georgia State Taxes: A Simple Guide

Georgia has a state income tax, plus sales and property taxes that affect most residents. This guide explains the basics for individuals in clear language.

ℹ️Important: This is a general summary. Georgia tax rules, rates, and local details change over time. Always rely on official state guidance or a tax professional for specific advice.

💰Georgia state income tax

Georgia taxes personal income under its own rules and brackets, separate from the federal system. In general:

📋Residents with income over certain thresholds usually must file a Georgia income tax return

📍Nonresidents may need to file if they earn Georgia-source income

📝Georgia's definition of taxable income, adjustments, and credits is not always identical to federal rules

📄 Typical filing: Most Georgia residents will file a federal Form 1040 and a separate Georgia state income tax return if they meet the filing requirements.

🛒Sales and use tax

Georgia has a state sales tax, and local jurisdictions (counties and cities) can add extra sales tax on top of the state rate. The combined tax you pay at the store depends on where you make the purchase.

→Many goods and some services are taxable; certain items may be exempt or taxed differently

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If you buy taxable items from outside Georgia or online without being charged sales tax, you may owe use tax to the state

💼 Business owners: Businesses that sell taxable goods or services in Georgia generally must collect and remit sales tax to the state and sometimes to local authorities as well.

🏠Property taxes

Property taxes in Georgia are largely managed at the county level and are based on the assessed value of real property such as homes and land.

📊Homeowners receive property tax bills from county tax offices

🏡Georgia offers homestead exemptions and other programs that can reduce taxable value for qualifying homeowners

🏫Property taxes help fund local services, schools, and infrastructure

📍 Local variation: Because property taxes are local, rates and exemptions vary by county. Check with your county tax assessor or tax commissioner for specifics.

📋Other Georgia taxes individuals may encounter

Georgia residents may also see other taxes and fees, such as:

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Motor Fuel Taxes

Included in gasoline and diesel prices

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Vehicle Registration

Registration fees and related charges

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Hotel & Lodging Taxes

Local taxes on short-term stays

These are typically part of specific transactions rather than separate returns most individuals file each year.

🔗How Georgia taxes fit into your bigger picture

A typical Georgia resident may face several layers of tax:

1️⃣Federal income tax (Form 1040)

2️⃣Georgia state income tax

3️⃣Sales and use tax on purchases

4️⃣Local property taxes if they own a home

📚 Build your foundation: Once you understand the federal basics—like taxable income and how to file your taxes—it becomes easier to see how Georgia's rules change the total picture.

Estimate your tax refund

Calculate your federal and Georgia state tax liability.

Calculate Your Refund→