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Georgia Personal Income Tax Laws

Not all states levy a personal income tax, but those states typically have higher consumer taxes to help pay for necessary public services (such as police departments and schools). Georgia personal income tax laws offer lower rates for lower-income individuals; for instance, only 1 percent is taxed on the first $750, but 6 percent for income over $7,000.

Learn more about Georgia personal income tax laws in the following table. See FindLaw's Tax Law section for additional resources.

Code Section 48-7-1, et seq. Act 912 Law 1994
Who is Required to File Resident 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
Rate First $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 Deductible No
Federal Income Used as Basis Yes

Note: State laws are constantly changing -- contact a Georgia tax attorney or conduct your own legal research to verify the state law(s) you are researching.

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