Georgia taxes

Georgia taxes personal income at a flat 5.19%. A sole proprietor owes no separate business tax, and an LLC pays a $50 annual registration fee. Corporations pay 5.19% corporate income tax and a net worth tax. Partnerships and S corporations pass their profit to the owners unless they elect to pay the 5.19% themselves, and they must withhold Georgia tax for owners who live elsewhere or cover them in a composite return.

Personal income tax

Georgia residents file Form 500. The rate is a flat 5.19% of taxable income for 2025, for every filing status. Georgia used graduated brackets before 2024, so older bracket tables are out of date.

The standard deduction is $12,000, or $24,000 for married couples filing jointly. There is no exemption for you or your spouse, only $4,000 for each dependent.

Georgia does not tax Social Security or Railroad Retirement. From age 62 each person can also exclude retirement income, but no more than $5,000 of the exclusion can come from wages or self-employment.

Return

Form 500

Rate

5.19% flat

Standard deduction

$12,000 single, head of household or married filing separately, $24,000 married filing jointly

Dependent exemption

$4,000 each, with no exemption for you or your spouse

Retirement exclusion

Up to $35,000 a person at ages 62 to 64, $65,000 from 65, with at most $5,000 from earned income

Military retirement under 62

Up to $17,500 excluded, and $17,500 more with earned income over $17,500

Low income credit

Up to $26 per exemption when federal adjusted gross income is under $20,000

Not taxed

Social Security and Railroad Retirement

Sole proprietor

A sole proprietor with no LLC owes Georgia nothing at the business level and files no annual registration, which is only for registered entities.

Your business profit is taxed on your own Form 500, at the flat 5.19%.

Single-member LLC

Every Georgia LLC files an annual registration with the Secretary of State each calendar year, due April 1 (the window opens January 1). The fee is $50, owed whatever the business earned, and filing online adds a $10 service charge. Missing April 1 adds $25, and an LLC that never files can be dissolved by the state.

The LLC's profit is taxed on your own Form 500.

Partnership

A Georgia partnership files Form 700, the partnership income tax return. The profit normally passes through to the partners, who pay the tax on their own returns. A partnership can instead elect to pay Georgia's 5.19% tax itself.

If any partner lives outside Georgia, the partnership must withhold Georgia tax on that partner's share of Georgia income, on Form G-7NRW. The other option is a composite return covering those partners, which needs no permission but can include only owners who do not otherwise have to file in Georgia.

S corporation

A Georgia S corporation files Form 600S, the S corporation income tax return. The profit normally passes through to the shareholders, unless the corporation elects to pay the 5.19% tax itself. The same withholding rule applies to shareholders who live outside Georgia.

Georgia also charges a net worth tax on corporations. It is based on what the company is worth, not what it earned, so a loss year does not remove it.

C corporation

A C corporation files Form 600 and pays corporate income tax at 5.19% of its Georgia taxable income for tax years starting on or after January 1, 2025. Georgia sets the corporate rate equal to the individual rate, so it changes when that rate does. A corporation selling into other states counts only its Georgia share, measured by Georgia gross receipts over receipts everywhere.

It also pays the net worth tax, alongside the income tax rather than instead of it. The net worth tax is owed on what the company is worth, even in a loss year, and it reaches a corporation from another state that does business or owns property in Georgia.

Return

Form 600

Corporate income tax

5.19% of Georgia taxable income

Multi-state profit

Georgia gross receipts over receipts everywhere

Net worth tax

Owed as well, on what the company is worth

Estimate your state tax

Pick your business type and enter this year's numbers to see the state business tax Georgia charges. It assumes all your sales are in Georgia.

An estimate for planning, not tax advice.

Sources

• Georgia 2025 IT-511 Individual Income Tax Instructions booklet (dor.georgia.gov)
• dor.georgia.gov Net Worth Tax for Corporations FAQ
• dor.georgia.gov IT-711 Partnership Income Tax booklet
• dor.georgia.gov G-7NRW Nonresident Withholding Return
• dor.georgia.gov 2025 IT-611 Corporate Income Tax Instruction Booklet
• dor.georgia.gov Apportionment and Allocation FAQ
• dor.georgia.gov Corporate Income and Net Worth Tax

Last reviewed August 2026.