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Georgia Personal Income Tax Laws

Explanation of Chart and More Information on Personal Income Tax Laws

Code Section48-7-1, et seq. Act 912 Law 1994
Who is Required to FileResident and non-resident individuals with taxable net income and estates and trusts; Partnerships are not taxable; Counties and municipalities may levy a 1% tax on an entire taxable net income
RateFirst $750, 1% Next $1,500, 2%; Next $1,500, 3%; Next $1,500, 4%; Next $1,750, 5%; Over $7,000, 6% (for single person)
Federal Income Tax DeductibleNo
Federal Income Used as BasisYes

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