Georgia's new flat tax
Georgia taxes income at a single flat rate. For 2026 it's 4.99%, cut from 5.19% by HB 463. At the same time, the standard deduction rose to $15,000 for single filers and heads of household and $30,000 for married couples filing jointly.
Because the law passed partway through the year, employers kept withholding at 5.19% until they switched over (from May 11, 2026 at the earliest). If your paychecks earlier in 2026 were withheld at the old rate, you may get a little more back when you file. The calculator uses the 2026 rate of 4.99%.
How Georgia withholding is calculated
Georgia's percentage method is short:
- Take your yearly wages after pre-tax 401(k) and health insurance.
- Subtract the standard deduction for your filing status.
- Subtract $5,000 for each dependent allowance claimed on Form G-4 (the calculator assumes none).
- Multiply what's left by 4.99%.
Worked example
Thanks to the larger standard deduction, the first $15,000 of a single filer's wages ($30,000 for married couples) isn't taxed by Georgia at all.
Married couples and Georgia withholding
If you're married and both of you work, Georgia's guide says to use the married filing separate column, which gives each of you the $15,000 deduction instead of $30,000 on each paycheck. Otherwise you could both get the full joint deduction and be under-withheld. In this calculator, married filing jointly uses the $30,000 deduction, which fits a household with one earner.
Lowering your Georgia tax
- 401(k): Georgia follows federal rules, so traditional 401(k) contributions lower Georgia tax as well as federal tax.
- Pre-tax health insurance through a cafeteria plan lowers your Georgia wages too.
- Dependents: each dependent you claim on Form G-4 lowers your Georgia taxable wages by $5,000.
These are withholding estimates. Your final Georgia tax is settled on Form 500 when you file.
The same Georgia salary at other pay frequencies
For the $70,000 example (single, no pre-tax deductions):
| Pay frequency | Gross per paycheck | Georgia tax | Take-home per paycheck |
|---|---|---|---|
| Weekly (52) | $1,346.15 | $52.78 | $1,064.04 |
| Bi-weekly (26) | $2,692.31 | $105.56 | $2,128.10 |
| Semi-monthly (24) | $2,916.67 | $114.35 | $2,305.45 |
| Monthly (12) | $5,833.33 | $228.71 | $4,610.87 |
Filing status and 401(k) in Georgia
For a married couple filing jointly with one income of $70,000, the $30,000 standard deduction cuts Georgia tax to $1,996 and federal income tax to $4,040, for a yearly take-home of $58,609. Saving 6% ($4,200) in a 401(k) as a single filer lowers Georgia tax to $2,534.92 and federal income tax to $5,716.