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Georgia Personal Income Tax Laws

Personal income tax is a tax the government imposes on individuals that is based on their incomes. Not all states levy a personal income tax, and those that do not typically have higher consumer taxes, such as sales taxes, to help pay for necessary public services like police departments and schools. In Georgia, personal income tax laws offer lower rates for lower-income individuals. For instance, only 1 percent is taxed on the first $750 of person’s income, but 6 percent for income over $7,000.

Learn more about Georgia personal income tax laws in the following article. You can also see FindLaw's Tax Law section and the below links for additional resources.

Code Section

Title 48, Chapter 7 of the Code of Georgia governs personal income tax in the state.

Who is Required to File?

State residents and non-resident individuals with taxable net income from property or business in the state must file personal income taxes. Unlike some other businesses, partnerships are not taxable. In addition to state income taxes, counties and municipalities may also levy a one-percent tax on an entire taxable net income.

Tax Rate

Personal income is taxed at the following rates:
  • One percent for the first $750;
  • Two percent for the next $1,500;
  • Three percent for the next $1,500;
  • Four percent for the next $1,500;
  • Five percent for the next $1,7500; and
  • Six percent for over $7,000 (for single person).
Federal Income Tax Deductible

Under certain circumstances, a taxpayer may be able to deduct state and local income taxes on federal income tax returns. Individuals filing Georgia state income taxes cannot, however, deduct federal income tax on their state returns.

Federal Income Used as Basis

Taxpayers may estimate their personal income tax payment by calculating their federal gross adjusted income and applying certain state exemptions and deductions. Information about federal tax obligations can be found on the Internal Revenue Service website.

Research the Law

Georgia Personal Income Tax Laws: Related Resources

The consequences for failing to pay your taxes can be serious and expensive. If you are unclear about how to file your income tax return you should consider speaking with a tax professional. An experienced Florida tax attorney may be able to provide you legal advice about your tax rights and responsibilities and help answer your questions. 

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