Georgia replaced its graduated income tax with a flat rate starting in tax year 2024. This calculator applies Georgia’s 5.39% flat rate, the state standard deduction, and the 4,000 dollar per-dependent exemption to show your Georgia tax due and effective rate.
How it works
For 2024, Georgia taxes all taxable income at a single flat rate of 5.39%. Taxable income is your Georgia adjusted gross income minus the standard deduction and dependent exemptions:
taxable = GA AGI − standard deduction − (dependents × $4,000)
tax = taxable × 5.39%The standard deduction is 12,000 dollars for single and head-of-household filers, 24,000 dollars for married filing jointly, and 12,000 dollars for married filing separately. Georgia dropped the old separate personal exemption when it moved to the flat tax, but kept the 4,000 dollar dependent exemption.
Example
A single filer with 70,000 dollars of Georgia AGI and one dependent subtracts the 12,000 standard deduction and 4,000 dependent exemption, leaving 54,000 dollars taxable. The Georgia tax is 54,000 × 5.39% = about 2,911 dollars, an effective rate of roughly 4.2% of AGI.
Notes
This is an estimate using 2024 figures. It does not model itemized deductions, retirement-income exclusions for older filers, or specific Georgia credits, all of which can lower your tax. Georgia’s flat rate is scheduled to fall in later years. Confirm the current rate, deduction amounts, and any credits on Form 500 with the Georgia Department of Revenue.