States / Georgia

Georgia

Last checked Oct 22, 2026

Georgia practitioners use four main state logins for tax and payroll work, run by four agencies. The Department of Revenue's Georgia Tax Center runs on FAST Enterprises' GenTax, rolled out tax by tax from May 2009 to November 2012; no original contract total was found, but Open Georgia shows $139.1M paid to FAST by the Department from FY 2015 to FY 2025, a figure that also covers FAST's DRIVES motor vehicle system. Unemployment tax and claims still run on a Department of Labor system the state auditor dates to the 1970s. After leaving the three-state SCUBI consortium (2013 to 2019) and cancelling two 2022 sole-source attempts, the Department awarded Tata Consultancy Services an $80.6M fixed-price contract in September 2023 to adapt Missouri's code; the new system, UI Inspire, was due in fall 2026 and is now set for early spring 2027. Business filings go through the Secretary of State's eCorp, built by PCC Technology (now Civix) under a $1.86M 2014 award, and new hire reports go to a directory run for the Department of Human Services, rebid in 2026. Georgia has no state paid family and medical leave program.

Who administers what

Every fact links to its source and carries a label: Public record Vendor claim Press / secondary

What the state has spent

Contract totals are the approved ceilings or current contract values the sources state, not money paid, and they are added up only where a plain contract figure exists. The yearly average spreads each system's payments over the years they cover (marked p), or, where no payment data was found, its contract total over the contract term (marked c); systems with neither are left out; it is an estimate of the yearly cost, not a reported figure. Payments to date and project budgets or estimates are added up in their own tiles, from the figures shown in the table; the three kinds of figure overlap and are never added together. Follow each system below for its sources.

Portals practitioners use

Leadership and contacts

Checked Oct 30, 2026. People change roles often; confirm on the agency's site before relying on a name.

Chain of command

• Voters
  • Governor: Brian P. Kemp
    • State Revenue Commissioner: David Burge Georgia Department of Revenue
    • Commissioner, Department of Human Services: Candice L. Broce Georgia Department of Human Services, Division of Child Support Services
  • State Labor Commissioner: Bárbara Rivera Holmes Georgia Department of Labor
  • Secretary of State: Brad Raffensperger Georgia Secretary of State, Corporations Division

Employer account numbers

Checked Oct 24, 2026.

Two agencies issue Georgia employer numbers: the Department of Revenue (income tax withholding, registered in the Georgia Tax Center) and the Department of Labor (unemployment insurance, which also collects the administrative assessment under the same account). Georgia has no state paid family or medical leave or disability insurance program with its own employer account.

Layout: 9 is a digit, A is a letter, other characters are shown as the agency writes them. No real account numbers appear on this site.

Employer tax ID numbers for every state researched

Unemployment insurance tax

Checked Nov 3, 2026. Georgia Department of Labor (GDOL)

Georgia taxes the first $9,500 of each employee's wages, unchanged since 2013. For 2024 through 2026 a new employer pays a total of 2.70%: a 2.64% contribution rate plus a 0.06% administrative assessment under SB 160 (2023). That law's administrative assessment article stands repealed on January 1, 2027, when the new employer contribution rate returns to 2.7%, unless the legislature acted later; no later act was found.

Taxable wage base

2026: $9,500
Not indexed: a fixed $9,500, effective January 1, 2013 under 2012 House Bill 347. source Public record

New employer rate

2027: 2.7% Under O.C.G.A. 34-8-151(a) as amended by SB 160 (2023), a new or newly covered employer pays contributions at 2.7% for periods after December 31, 2026, and the 0.06% new employer administrative assessment (34-8-181) ends with the repeal of Article 6 on January 1, 2027. This is the law as enacted in 2023; GDOL had not published 2027 rates when checked, and no 2025 or 2026 act changing these sections was found.
2026: 2.7% GDOL: new or newly covered employers are assigned a total tax rate of 2.70 percent. Under SB 160 that total is a 2.64% contribution rate (34-8-151(d), through December 31, 2026) plus a 0.06% administrative assessment (34-8-181, January 1, 2024 through December 31, 2026). The new employer rate applies until the employer has been chargeable for 36 consecutive months ending on a June 30 computation date. source Public record

Rate range

2026: 0.04% to 8.1%, Reserve ratio: (taxes paid minus benefits charged) divided by three-year average annual payroll, applied to the base rate tables in O.C.G.A. 34-8-155, adjusted by the State-wide Reserve Ratio (34-8-156); total tax rate = contribution rate + administrative assessment The minimum and maximum are from the U.S. Department of Labor's Significant Provisions of State UI Laws, effective July 2026, which lists Georgia at 0.04% to 8.10% with a new employer rate of 2.64%; DOL says its rates apply only to experience rated employers and exclude surtaxes and non-UI taxes, so the 0.06% administrative assessment is not included. GDOL's public pages and handbook do not give the range. Rates are computed on the account's status as of June 30 and apply to the next calendar year. source Public record

Other assessments

• Administrative assessment (O.C.G.A. 34-8-180, and 34-8-181 for new employers): 0.06% of wages for January 1, 2024 through December 31, 2026, under SB 160 (2023); not charged to reimbursing employers or to employers assigned the minimum positive reserve rate or the maximum deficit reserve rate. Added to the contribution rate to give the total tax rate on the DOL-626 notice. The article stands repealed on January 1, 2027. GDOL's Employer Handbook (DOL-224, R-11-24) glossary says .08 percent, which conflicts with the statute. (2026) source Public record

Rate notices

The Employer Tax Rate Notice (DOL-626) is released to the Employer Portal each year by December 31 and is no longer mailed; an email goes to the addresses on record. The 2026 notices were posted on December 23, 2025. source Public record

Voluntary contributions

Allowed, No later than 30 days from the issuance date of the notice, by certified check or money order. GDOL uploads a Voluntary Contribution letter to eligible employers on the Employer Portal by December 31, with the rate notice. Not available to employers already at the lowest rate, with unfiled DOL-4N reports, or without enough experience history. source Public record

Filing

Employer's Quarterly Tax and Wage Report (DOL-4N); domestic-only employers file the annual DOL-4 by January 31
Due: April 30, July 31, October 31 and January 31; the next business day when the date falls on a weekend or legal holiday. Quarterly taxes of $5.00 or less may be deferred to January 31 of the following year.
Electronic filing: Employers with 25 or more employees must file the quarterly report and pay electronically; others may file online or on paper.
GDOL Employer Portal source Public record

FUTA credit reduction

None. Not listed by the U.S. Department of Labor as having a Title XII advance balance on January 1, 2026. Georgia's last credit reductions were 0.3% (2011), 0.6% (2012) and 0.9% (2013); GDOL says a pandemic loan was repaid by the federal deadline, with no credit reduction. source Public record

Recent and coming changes

• Jan 1, 2027 Under SB 160 (2023), the 0.06% administrative assessment (Article 6, O.C.G.A. 34-8-180 to 34-8-185) stands repealed and the new employer contribution rate goes from 2.64% to 2.7%. No later act changing these dates was found. source Public record

GDOL's notice calls the total rate "Contribution Rate + Admin. Assessment = Total Tax Rate". SB 160 deposits the administrative assessment in the clearing account and says the funds are not part of the Unemployment Compensation Fund and are not deposited with the U.S. Treasury; the handbook says employers must calculate the assessment separately when computing total taxes. The handbook's sample notice credits the 2024 reinstatement to House Bill 518 (2023), the House companion; the enacted text read is SB 160, from the Governor's signed legislation page.

Not confirmed: Whether the 2026 General Assembly extended the administrative assessment or the 2.64% new employer contribution rate past December 31, 2026: not found on the Governor's or GDOL's pages read; legis.ga.gov was not searched directly. GDOL had not published 2027 rates when checked. 2026 minimum and maximum rates are from DOL's July 2026 summary, not a GDOL publication; the State-wide Reserve Ratio adjustment in effect for 2026 was not found. Administrative assessment rate: SB 160 says 0.06%; the GDOL Employer Handbook (R-11-24) glossary says .08 percent. The statute is used; GDOL should be asked to confirm. Whether the administrative assessment counts toward the FUTA credit: not stated in the sources read (the statute says it is not part of the Unemployment Compensation Fund). Deadline to protest the annual rate notice: not stated in the handbook or FAQ read.

Unemployment insurance tax in every state

Income tax withholding

Checked Nov 3, 2026

Employees give the employer Form G-4; when none is filed the employer may use the federal W-4 if it has enough information, and otherwise withholds as single with zero allowances. Bonuses are withheld at the flat income tax rate in effect when paid: 5.19% until May 11, 2026 and 4.99% from then on, after HB 463 cut the 2026 rate. Georgia states no reciprocal agreement; nonresidents are withheld on once more than 5% of their total earned income or more than $5,000 of wages is attributable to Georgia, and there is no local income tax.

Withholding certificate

Form G-4, State of Georgia Employee's Withholding Allowance Certificate (Rev. 06/03/26); Form G-4P for pension and annuity payments. Federal Form W-4: accepted. Employees submit a G-4 to the employer and should file both the G-4 and the federal W-4. A new G-4 takes effect with the first payroll period after the employer receives it and may be updated as often as the employee wishes. A G-4 claiming exempt or more than 14 allowances stays in effect until changed or until February 15 of the following year, and the employer mails it to the Department. With no certificate on file: Use the federal W-4 if it has enough information to calculate state withholding; otherwise withhold as if the employee is single with zero allowances (O.C.G.A. 48-7-102). Line 8 of the G-4: (a) no Georgia tax liability last year and none expected this year; (b) a military spouse meeting the Servicemembers Civil Relief Act conditions, with the same state of residence as the servicemember. Forms claiming exempt or more than 14 allowances are mailed to the Department, Taxpayer Services Division. source Public record

Supplemental wages

2026: 4.99%. From May 11, 2026, employers may withhold at the new 4.99% rate.
2026: 5.19%. Bonuses and other compensation are withheld at the income tax rate in effect when paid (O.C.G.A. 48-7-101(f)(5)): 5.19% before May 11, 2026. source Public record

Withholding tables

Employer's Withholding Tax Guide 2026 (revised September 2026), with tax tables (pages 31 to 50) and the percentage method (Table E) (2026). The percentage method subtracts the standard deduction and the dependent amount from Table E and multiplies by 4.99%. The guide reflects HB 463, signed May 11, 2026: rate 4.99%, standard deduction $30,000 married filing jointly and $15,000 for other filers, dependent deduction $5,000.

Reciprocity

No reciprocal agreements. The guide states no reciprocal agreement. A Georgia resident working in another state is withheld on under that state's law; if that state does not require withholding, Georgia tax is withheld. source Public record

Nonresidents working here

Withhold from a nonresident's Georgia wages if more than 5% of total earned income is attributable to Georgia or more than $5,000 of wages is attributable to Georgia. Convenience of the employer: null: the guide does not address employees working remotely for a Georgia employer. O.C.G.A. 48-7-100(10)(K); O.C.G.A. 48-7-1. source Public record

Deposits and returns

• semi-weekly: More than $50,000 withheld in the lookback period (the 12 months ending the previous June 30); must pay by EFT. Due Paydays Wednesday to Friday: the following Wednesday; paydays Saturday to Tuesday: the following Friday
• monthly: More than $200 per month (under $50,000 for the lookback period). Due 15th day of the following month, with Form GA-V unless paid electronically
• quarterly: $200 per month or less but more than $800 per year. Due Last day of the month following the quarter, with Form G-7
• annual: $800 or less per year; the employer must request annual filing in GTC before the first quarter due date. Due January 31 of the following year, with Form G-7
• next banking day: More than $100,000 withheld for a payday (one-day rule, applies to every filer). Due The banking day after payday, by EFT

Form G-7 quarterly return (G-7/Schedule B for semi-weekly payers), due the last day of the month following the quarter; for 2026: April 30, July 31, November 2, 2026 and February 1, 2027. Annual payers file G-7 by January 31. Annual reconciliation G-1003 with W-2s: see the information returns page. If the total withheld on Form G-7 exceeds $500, payment must be made by EFT on every payment and return after that, and those employers must file all withholding returns electronically; semi-weekly payers pay by EFT; returns with series 100 tax credits must be filed electronically. Georgia Tax Center (GTC) source Public record

Annual reconciliation

G-1003, due With the statements it transmits: January 31 for W-2s and 1099-NEC, February 28 for other 1099s (February 1 and March 1, 2027 for tax year 2026). For a business that closes, within 30 days after payment of final wages.. With the W-2 and 1099 filing rules

Recent and coming changes

• May 11, 2026 HB 463 cut the flat income tax rate from 5.19% to 4.99%, retroactive to January 1, 2026; employers withhold at 5.19% until May 11, 2026 and may withhold at 4.99% from that date. The same law raised the standard deduction to $30,000 (married filing jointly) and $15,000 (other filers) and the dependent deduction to $5,000. source Public record
• Jan 1, 2027 Form G-7 will be updated to collect quarterly employer totals and employee counts for qualified overtime compensation and qualified cash tips; for tax year 2026 these are not reported on Form G-7. source Public record
• Form G-4 revised (Rev. 06/03/26). source Public record

The annual reconciliation (Form G-1003) and W-2 filing are on the information returns page (data/inforeturns/georgia.json). Withholding is not required for a resident working outside Georgia when the other state requires withholding.

Not confirmed: Whether Georgia applies a convenience of the employer rule to nonresidents working remotely for a Georgia employer is not stated in the 2026 guide. No Georgia rate for 2027 is stated in the guide read; check the 2027 guide when published.

Withholding rules in every state

Credits for other states' taxes and part-year residents

Checked Nov 3, 2026

Georgia gives residents a credit on Form 500, Line 18 for income tax paid to another state, DC or a U.S. locality on income also taxed by Georgia, figured on the Other State(s) Tax Credit worksheet in the IT-511 booklet; foreign taxes do not qualify. A part-year resident completes Form 500 Schedule 3, listing income earned while a nonresident outside Georgia in Column B as not taxable to Georgia (an exclusion), with deductions and exemptions prorated by the Georgia income ratio, and can claim the credit on income earned in another state while a Georgia resident. Georgia gives nonresidents no reverse credit and is an associate member of the Multistate Tax Commission.

Residents: credit for tax paid to other states

Worksheet for Other State(s) Tax Credit in the IT-511 Individual Income Tax booklet (no separate schedule). Line: Form 500, Line 18. Limit: Full-year residents: the lesser of Line 9 or Line 10 of the worksheet. Part-year residents: the lesser of the Georgia tax on the income earned in other states while a Georgia resident (after a prorated share of Georgia deductions and exemptions) or the tax shown on the other state's return for income taxed by Georgia. The other state's tax must be reduced by any credits the other state allowed. Covers: Income tax imposed on net income by another state (including Washington DC) and U.S. local income tax only. Yes: U.S. local income tax qualifies. Foreign taxes: No: foreign local, foreign city, foreign province, foreign country and U.S. possession taxes do not qualify. Pass-through entity taxes: Handled as a subtraction, not the credit: a Georgia resident may subtract the share of an entity's income taxed at the entity level by another state that imposes a tax on or measured by income (only the portion on which the entity actually paid tax, computed with the entity's apportionment ratio in that state; income subject to the Texas Margin Tax qualifies). Where the other state recognizes the S election, the income is not subtracted and the credit may apply. Attach: A copy of the return filed with the other state; no credit is allowed unless it is enclosed with the Georgia return. The tax shown on the other state's return must be reduced by credits the other state allowed, so a reverse credit given by the other state reduces the Georgia credit. IT-511 Individual Income Tax booklet (2025), Line 18 and the Other State(s) Tax Credit worksheet. source Public record

Part-year residents: income while a nonresident

Excluded from income On Schedule 3, Column A lists income as if a Georgia resident, Column B lists income not taxable to Georgia (for a part-year resident, income from other states earned while a nonresident) and Column C lists Georgia taxable income. The Line 9 ratio (Georgia income over total income) then prorates the standard or itemized deductions and the exemptions. Form 500, Schedule 3, Computation of Georgia Taxable Income for Only Part-Year Residents and Nonresidents (lines 9 to 14 of Form 500 are skipped). Line: Schedule 3, Lines 1 to 8, Column B (income not taxable to Georgia); Line 9 ratio (Line 8, Column C divided by Line 8, Column A, not over 100%). source Public record

Part-year residents: credit for the period of residence

Available. The part-year section of the worksheet starts from income earned in other states while a Georgia resident, divides it by Georgia AGI (Schedule 3, Line 8, Column C), applies that ratio to the prorated Georgia deductions and exemptions, and allows the lesser of the Georgia tax on the remainder or the other state's tax. A copy of the other state's return must be included. Form 500, Line 18, with the part-year residents section of the Other State(s) Tax Credit worksheet. source Public record

Nonresidents: reverse credit

No. The worksheet has sections only for full-year and part-year residents; nonresidents report Georgia-source income on Schedule 3 and pay Georgia tax on it. source Public record

Local income taxes

Georgia's credit itself covers U.S. local income tax paid on income also taxed by Georgia; there is no separate local credit. source Public record

Multistate Tax Compact

Associate member. source Public record

Other interstate rules

• Nonresident filing threshold: legal residents of other states need not file if their only Georgia activity is services as an employee and the wages do not exceed the lesser of 5% of their income from services everywhere or $5,000. source Public record
• Domicile: the resident filing requirements apply as long as the taxpayer's legal residence is Georgia, even while absent from or living outside the state temporarily. source Public record

The full-year section of the worksheet in the PDF text layer shows only its line numbers and the final line (lesser of Line 9 or Line 10); the line labels are not in the extracted text. Reciprocity and withholding are on the withholding page.

Not confirmed: The labels of lines 1 to 10 of the full-year worksheet could not be read from the PDF text; read page 34 of the 2025 IT-511 booklet to confirm the full-year computation. No change to the credit or part-year rules for 2026 was searched for in the 2026 session. Whether Georgia has adopted UDITPA was not checked.

Multistate rules in every state

Business return deadlines and annual reports

Checked Nov 4, 2026

Corporations report corporate income tax and net worth tax on Form 600, due the 15th day of the fourth month after the year ends (April 15, 2026 for calendar 2025), with a seven-month extension for 2025 returns when a federal or Georgia extension is filed; S corporations file Form 600S and partnerships Form 700 by the 15th day of the third month (March 16, 2026). Corporations, LLCs and limited partnerships file an annual registration with the Secretary of State's Corporations Division between January 1 and April 1 each year (a new corporation's first within 90 days of incorporating), with a $25 late fee and administrative dissolution or revocation for not filing.

Corporate return

Corporate income tax. Form 600, Corporation Tax Return (corporate income tax and net worth tax on one return). Due: On or before the 15th day of the fourth month following the close of the taxable year; if the due date falls on a weekend or holiday, the next day that is not a weekend or holiday. For tax year 2025: Apr 15, 2026. source Public record

Corporate extension

Federal extension accepted. Seven months from the original due date for 2025 returns (the federal six months plus one month), when a federal Form 7004 (or Form 8868) or Georgia Form IT-303 was filed by the original due date. Federal Form 7004 attached to the return, or Georgia Form IT-303 if no federal extension is needed; check the Extension box on Form 600. Tax must be paid by the statutory due date (excluding extensions) using Form IT-560C; late payment penalty (income tax 1/2 of 1 percent per month up to 25 percent; net worth tax 10 percent) and interest accrue from the statutory due date regardless of an extension.

S corporations

Form 600S, S Corporation Tax Return (income tax and net worth tax). Due: On or before the 15th day of the third month following the close of the taxable year. For tax year 2025: Mar 16, 2026. Federal extension accepted or Georgia Form IT-303; seven months from the due date for 2025 returns; tax paid by the statutory due date. source Public record

Partnerships

Form 700, Partnership Tax Return. Due: On or before the 15th day of the third month following the close of the taxable year (March 15 for a calendar year; the next day that is not a weekend or holiday). For tax year 2025: Mar 16, 2026. Federal extension (Form 7004) accepted, or Georgia Form IT-303; six months, and Georgia law prohibits an extension of more than six months; tax paid by the statutory due date. source Public record

Individuals

Form 500. For tax year 2025: Apr 15, 2026. File by the extended federal due date with a copy of federal Form 4868 or the IRS confirmation, or use Georgia Form IT-303; the extension does not extend the time to pay. source Public record

Other business returns with a fixed date

• Initial net worth tax return: On or before the 15th day of the fourth calendar month after incorporation or qualification in Georgia; it cannot be combined with the initial income tax return. Annual net worth tax is then reported on Form 600 or 600S; corporations with net worth of $100,000 or less owe no net worth tax but must file. New domestic and foreign corporations doing business or owning property in Georgia. source Public record

Annual report

Filed with the Georgia Secretary of State, Corporations Division through eCorp (Georgia Corporations Division).

Annual registration fees were not confirmed in this run: the Secretary of State's annual registration guide and filing fee schedule (sos.ga.gov) answered with a Cloudflare check. The georgia.gov corporation page applies to corporations generally; nonprofit corporations are listed with corporations here on that basis, and foreign entities were not separately confirmed.

Recent and coming changes

• Corporate (Form 600 and 600S) extension lengthened: corporate taxpayers with an automatic six-month federal extension get seven months to file the Georgia return (shown as new in the 2025 booklets); partnerships stay at six months source Public record

March 15, 2026 was a Sunday, so 2025 calendar-year Form 600S and Form 700 returns were due Monday, March 16, 2026 under the next business day rule. The Department's tax due dates page gives April 15, 2027 for 2026 individual returns.

Not confirmed: How long after a missed annual registration administrative dissolution or revocation follows (statute or SOS guide not read). Foreign entity and nonprofit annual registration rules beyond the georgia.gov corporation page. The tax year the seven-month corporate extension first applies (the 2025 booklets call it new; the enacting law was not read).

Deadlines and annual reports in every state

Electronic payment, penalties and interest

Checked Nov 4, 2026

A taxpayer that owes more than $500 of sales and use, withholding or motor fuel distributor tax on any return must pay all of that tax electronically, and paying another way costs 10% of the tax due. For income tax, late filing is 5% a month and late payment 0.5% a month, together capped at 25% of the tax. Interest on past due taxes and refunds is 9.75% a year for 2026 (prime plus 3), accruing monthly.

Interest on unpaid tax

The bank prime loan rate in Federal Reserve statistical release H.15 plus 3 percent, set for each calendar year from the first weekly posting on or after January 1; the same rate applies to refunds and past due taxes (12% a year for months before July 1, 2016). Compounding: Accrues monthly. O.C.G.A. 48-2-40 (past due taxes) and 48-2-35 (refunds); Policy Bulletin ADMIN-2026-01. source Public record

When tax must be paid electronically

• Other: sales and use, withholding and motor fuel distributor: Owes more than $500 in sales and use tax, withholding tax, or motor fuel distributor tax on any return; must then remit all tax payments and file all associated returns electronically. Penalty for paying another way: 10% of the tax due for failing to remit payment electronically (O.C.G.A. 48-2-32(f)); failing to file electronically is the greater of $25 or 5% of the tax due (48-2-44.1). source Public record

Penalties

Late filing

Covers: Income tax (individual, corporate, and partnerships electing to pay at the entity level). 5% of the tax not paid by the original due date, plus 5% for each additional month the return is late. Maximum: 25% of the tax due; late filing and late payment penalties combined cannot exceed 25%. O.C.G.A. 48-7-57. source Public record

Late payment

Covers: Income tax (individual, corporate, and partnerships electing to pay at the entity level). 0.5% of the unpaid tax, plus 0.5% of the outstanding tax for each additional month. Maximum: 25% of the tax due. Both can apply, but the combined late filing and late payment penalty cannot exceed 25% of the tax due on the return due date. O.C.G.A. 48-7-86. source Public record

Estimated tax, individuals

Charged as penalty. 9% per year of the underpayment. Safe harbor: Each installment is the lesser of 70% of the current year's tax or 100% of the prior year's tax (prior year return must cover 12 months); exceptions for tax on prior year income at current rates, 70% of tax on annualized income, and 90% of tax on income for the first 3, 5 and 8 months. Form: Form 500 UET. source Public record

Estimated tax, corporations

Charged as penalty. 9% per year of the underpayment, and 5% of Georgia income tax imposed for the taxable year (for failure to pay estimated tax). Safe harbor: Lesser of 100% of the prior year's tax (12-month return) or 70% of the current year's tax; exception when payments equal or exceed 70% of tax on annualized income. Form: Form 600 UET (corporations, S corporations and partnerships electing to pay at the entity level). source Public record

Penalty relief

In the Georgia Tax Center, under Tasks, choose Request a Waiver of Penalty (the Letter ID from the assessment and a detailed reason are needed), or mail Form TSD-3 for income, trust and excise tax. The Department may waive penalty in whole or in part for reasonable cause (O.C.G.A. 48-2-43), weighing documentation and compliance history. How: Form TSD-3, Request for Penalty Waiver. source Public record

Other penalties

• Failure to file sales and use, withholding or motor fuel distributor returns electronically when required. Greater of $25 or 5% of the tax due before payments or credits. source Public record
• Negligent underpayment of income tax. 5% of the underpayment. source Public record
• Fraudulent underpayment of income tax. 50% of the underpayment. source Public record
• Sales and use tax late filing and late payment (each). Greater of 5% of the tax or $5, plus 5% or $5 for each additional late month, up to the greater of 25% of the tax or $25. source Public record
• Withholding late filing and late payment. $25 plus 5% of the tax withheld, plus 5% for each later month; combined cap of $25 plus 25% of the tax withheld per quarter. source Public record
• Late W-2s or 1099s to payees or to the Department (2019 and later forms). $10 to $50 per form depending on how late. source Public record
• Failure to withhold. $10 per employee, quarterly. source Public record

Recent and coming changes

• Jan 1, 2026 Interest rate on past due taxes and refunds set at 9.75% for calendar 2026, down from 10.50% in 2025 source Public record

The estimated tax penalty rate on Forms 500 UET and 600 UET (9% a year) is stated on the Department's penalty page and forms; it differs from the 2026 interest rate of 9.75%, and is recorded as the forms state it. The 2027 interest rate will be set from the first H.15 posting on or after January 1, 2027.

Not confirmed: Rule 560-3-2-.26 (electronic funds transfer) on rules.sos.ga.gov needs a browser; accepted payment methods and any separate electronic payment rule for income tax were not confirmed. The Department's penalty and interest waivers policy bulletin downloads as a scanned image with no text layer, so its terms (including any first-time relief) were not read. Dishonored payment penalty not found. Time limit for penalty waiver requests not found. 2027 interest rate (announced each January).

Electronic payment, penalties and interest in every state

Disaster relief rules

Checked Nov 4, 2026

Georgia does not follow IRS postponements automatically; the Department of Revenue announces relief for each disaster in a press release, usually adopting the IRS dates for income tax and giving shorter, separate relief for sales and excise taxes. Relief applies to taxpayers in the counties named; paper filers write the disaster name across the top of the forms, and anyone assessed a penalty calls 1-877-423-6711.

When the IRS postpones deadlines

Announces relief case by case Announced per disaster. Hurricane Helene (Oct. 3, 2024): "This extension applies to return filing and other essential actions as detailed by the Internal Revenue Service (IRS)." South Georgia wildfires (May 11, 2026): "certain return and payment deadlines for taxpayers have been extended by up to 120 days". The counties named in each release. For the 2026 wildfires, relief applied only to Clinch, Echols and Brantley counties, though the governor's state of emergency covered 91 counties. Relief also reaches taxpayers whose records are in the area and relief workers. Georgia Department of Revenue press releases; no statute is cited in them. source Public record

Taxes covered

Individual and business income tax returns on extension, quarterly estimated income tax payments, quarterly payroll returns, partnership, S corporation, corporation and tax-exempt returns on extension. Sales and use tax and monthly excise returns get a separate, shorter extension (for the 2026 wildfires, April returns due May 20 moved to June 22). Not covered: Information returns in the W-2 and 1099 series, Forms 1042-S, employment and excise tax deposits, International Fuel Tax Agreement interest, installment agreement payments, and payments for prior-year returns that were already due. source Public record

How to get relief

Automatic for taxpayers in the named counties. Paper filers write the disaster name given in the release across the top of any forms (for example "Hurricane Helene"). Penalties: A taxpayer assessed a penalty who believes the relief was not applied should contact DOR Headquarters at 1-877-423-6711. source Public record

Where relief is posted

Georgia Department of Revenue press releases (no standing disaster page found)

The 2026 wildfire relief was announced jointly by the governor, the IRS and the Department.

Not confirmed: No statute or regulation for the Commissioner's disaster postponements was confirmed; a summary site names O.C.G.A. 48-2-36, but the official Georgia Code is hosted by LexisNexis and was not read. Whether Georgia gives relief for a disaster declared only by the governor is not stated; the 2026 wildfire relief was limited to the counties in the federal declaration. No Georgia casualty loss, sales tax or property tax disaster rule was looked for beyond the releases.

Current disaster relief and every state's rules

Federal tax picture

From the IRS's own statistics: the Data Book for fiscal 2025 and Statistics of Income for tax year 2023. Every state

Collected by type: Individual income tax withheld and FICA tax $94.6B; Individual income tax payments and SECA tax $26.9B; Business income taxes $14.7B; Excise taxes $6.4B; Estate and trust income tax $948M; Railroad retirement tax $749M; Estate tax $464M; Unemployment insurance tax $276M; Gift tax $59M. source Public record

Filers moving in and out, 2022 to 2023

148,244 returns (265,330 people) with $10.4B of income moved in from other states; 133,573 returns (229,794 people) with $9.7B moved out, a net gain of $0.7B in income. source Public record

Minimum wage

Checked Nov 3, 2026. Georgia Department of Labor

Georgia's own minimum wage is $5.15 an hour (O.C.G.A. 34-4-3), below the federal rate, so with limited exceptions the federal $7.25 applies in 2026 and 2027. Tipped employees follow the federal rule of a $2.13 cash wage, since the state law does not apply to them. State law preempts local wage mandates.

Rate

$5.15 (2026) State rate; the federal $7.25 (effective July 24, 2009) applies to most employers.
$5.15 (2027) No change scheduled; the federal $7.25 applies to most employers.
The federal $7.25 applies to employers covered by the Fair Labor Standards Act. source Public record

How it is set

Fixed in law O.C.G.A. 34-4-3 source Public record

Tipped employees

2026: cash wage $2.13, tip credit $5.12 Federal FLSA amounts; the state minimum wage law does not apply to tipped employees. The employer makes up any shortfall below the federal minimum wage.
2027: cash wage $2.13, tip credit $5.12 Federal FLSA amounts; no change scheduled. source Public record

Local minimum wages

Not allowed: state law preempts them source Public record

Poster

No state minimum wage poster; the Department's required posters do not include one, and employers display the federal posters

The Department's employer handbook says most Georgia employers must pay the federal $7.25 and that there are rare and limited exceptions allowing the $5.15 state rate. O.C.G.A. 34-4-3.1, as revised by SB 331 (2022), preempts any wage or employment benefit mandate adopted by a local government entity.

Not confirmed: Which employers may pay $5.15: the U.S. DOL table says the state law applies to employers of 6 or more employees, but no Georgia source saved here states the coverage terms; the text of O.C.G.A. 34-4-3 was not read (the official code is not on a state site that could be saved). Whether O.C.G.A. 34-4-3 sets a student, youth or other subminimum rate was not checked.

Minimum wage in every state

Paid family and medical leave

Checked Nov 3, 2026. No program

Georgia has no state paid family and medical leave or temporary disability insurance program funded by payroll contributions, so there is no contribution rate or wage base for 2026 or 2027. House Bill 1318 of the 2026 session would have the Department of Labor contract for an actuarial study on a state based paid family and medical leave insurance program; its final status was not confirmed.

Recent and coming changes

• House Bill 1318 (2025 to 2026 session, LC 52 1013) proposes an actuarial study on a state based paid family and medical leave insurance program, contracted by the Department of Labor with the Office of the State Treasurer. A study bill only; no program or contribution. Final status not confirmed. source Public record

No Georgia law authorizing paid family leave insurance as a line of insurance was found in searches. The site's Georgia tax ID page already records that Georgia has no state paid leave or disability insurance employer account.

Not confirmed: Final status of HB 1318 (2026): legis.ga.gov bill status pages are a JavaScript app and were not read; only the introduced text was saved. Whether Georgia has enacted a voluntary paid family leave insurance law (as Alabama, Florida and others have) was not confirmed on the legislature site; searches found none. No Georgia agency page found that says in so many words that Georgia has no state paid family and medical leave or disability insurance payroll contribution.

Paid leave in every state

Sick leave and time off

Checked Nov 5, 2026. No paid sick leave law

Georgia does not require private employers to give paid sick leave, but an employer with 25 or more employees that already gives sick leave must let employees use up to five days a year of it to care for an immediate family member (O.C.G.A. 34-1-10), and local wage and employment benefit mandates, including paid sick leave and vacation, are preempted (O.C.G.A. 34-4-3.1). There is no state family and medical leave law for private employers, so the federal FMLA applies. No state law requires paying out unused vacation; the Department of Labor treats it as a matter of agreement between employer and employee.

Paid sick leave

No state law requires private employers to give paid sick leave.

Local laws: Any and all wage or employment benefit mandates adopted by a local government entity (county, city, consolidated government, authority, board of education or other local public body) are preempted, and no local government entity may adopt, maintain or enforce one. Employment benefits include paid days off for holidays, sick leave, vacation and personal necessity. A local government may offer benefits to its own employees. The section also bars local rules on the hours or scheduling an employer must provide employees. (O.C.G.A. 34-4-3.1 (enacted 2004; last amended by SB 331, Ga. L. 2022, p. 569)) source Public record

Family and medical leave

Georgia has no state family and medical leave law for private employers; it relies on the federal FMLA, which the Department of Labor's employer handbook describes. The Family Care Act (O.C.G.A. 34-1-10), which lets employees use some existing sick leave for family care but creates no leave of its own, is listed under other leave.

Vacation and PTO at the end of employment

Employer policy controls No Georgia statute requires paying out unused vacation. The Department of Labor says neither federal nor state law requires an employer to provide vacation, sick or personal leave; its employer handbook says vacation time and pay are a matter of agreement between the employer and employee and strongly encourages written policies. source Public record

Other leave the law requires

Recent and coming changes

• May 1, 2023 SB 61 (Ga. L. 2023, p. 302) repealed the July 1, 2023 sunset of the Family Care Act, O.C.G.A. 34-1-10, making it permanent. in effect source Public record

What was checked: Read the Official Code of Georgia Annotated, Title 34, 2025 Supplement (the volume the Code Revision Commission publishes on the General Assembly's site), for 34-1-10 and 34-4-3.1; SB 201 (2017) and SB 61 (2023) as passed; the Department of Labor's FLSA FAQ and Employer Handbook (DOL-224, R-11-24) for vacation, judicial proceedings (34-1-3), military (38-2-280) and voting; and the Augusta Board of Elections FAQ for the current text of 21-2-404. The handbook still describes the voting law's old exception for shifts that start two hours after the polls open or end two hours before they close; SB 129 (2023) removed it and added advance voting days, and the data follows the current text. The 34-1-3 and 38-2-280 entries rest on the Department of Labor's handbook, since the statutes themselves are on the LexisNexis site. No statute was found requiring private employers to give domestic violence, bereavement, school, donation, volunteer responder, pregnancy or holiday leave. The 2026 paid family leave study bill (HB 1318) is on the site's paid leave page. Firecrawl government index results did not report a creditsUsed figure.

Not confirmed: The text of O.C.G.A. 34-1-3 (judicial proceedings, including any crime victim provisions) and 38-2-280 (military) was not read; the Official Code is hosted on LexisNexis, and the entries rest on the Department of Labor's employer handbook. O.C.G.A. 21-2-404 was read only as quoted on the Augusta, Georgia Board of Elections page and in SB 129 (2023) as passed, whose text extraction does not show which words were struck; the Code's own supplement for Title 21 was not found. The 1989 Attorney General opinion No. 89-55 on jury duty pay was not read; it is cited as the Department of Labor describes it. Whether any Georgia paid sick leave or family leave bill passed a chamber in the 2025 to 2026 session was not checked.

Federal law adds unpaid FMLA leave at employers with 50 or more employees and paid sick leave for federal contractors. Sick leave and time off in every state

Sales and use tax

Checked Nov 3, 2026

Georgia's state sales and use tax rate is 4 percent, and counties and some cities add local option taxes (LOST, SPLOST, educational, TSPLOST, MARTA and others) that the Department of Revenue collects on the same return, by jurisdiction code. A remote seller must register and collect once it has more than $100,000 in gross revenue from retail sales delivered into Georgia, or 200 or more separate retail sales into Georgia, in the previous or current calendar year.

State rate

4% source Public record

Local taxes

Yes, collected by the state. Local taxes include LOST, SPLOST, educational, HOST or EHOST, TSPLOST, PTRLOST, MARTA and others, shown by jurisdiction code on the Department's quarterly rate charts; the 4 percent state rate is included in every jurisdiction except two Fulton County codes (Central Yards and South Downtown). Sellers report state and local tax on Form ST-3 by jurisdiction, with local tax based on the delivery location. Rate lookup source Public record

Remote sellers

$100,000 or 200 transactions; counts retail: gross revenue exceeding $100,000 from retail sales of tangible personal property delivered into Georgia, or 200 or more separate retail sales of tangible personal property delivered into Georgia sales; previous or current calendar year; since Jan 1, 2020. The $100,000 threshold applies from January 1, 2020 (House Bill 182); in 2019 the threshold was gross revenue exceeding $250,000, or 200 retail sales. The Department's how-to page puts it as over 200 separate sales transactions or at least $100,000 in total sales to Georgia customers in the last calendar year; the bulletin says exceeding $100,000, or 200 or more sales, in the previous or current calendar year. A seller physically located in Georgia must register unless all its sales are made through a marketplace. source Public record

Marketplace facilitators

Must collect (Taxable retail sales sourced to Georgia, combined across all its marketplace sellers and the facilitator itself, equal to or exceeding $100,000 in the previous or current calendar year. Facilitated sales are reported in GTC under a separate marketplace facilitator account.), since Apr 1, 2020 source Public record

Streamlined Sales Tax

Full member source Public record

Registration

Sales and use tax number and certificate of registration Register Register a new Georgia business in the Georgia Tax Center; the account number usually arrives by email within 15 minutes. Any dealer must register even if all sales are online, out of state, wholesale or exempt; the registration does not need renewal. Out-of-state sellers use the same GTC registration. source Public record

Filing

• monthly: required for the first six months after registration and the default
• quarterly: liability averaged less than $200 a month over a consecutive six-month period, on written request and approval
• annual: liability averaged less than $50 a month over a consecutive six-month period, on written request and approval

Due: The 20th of the month after the period (monthly, quarterly and annual), moved to the next business day when it falls on a weekend or state holiday; for example the 2026 annual return is due January 20, 2027.
Electronic filing: Returns are filed and paid in the Georgia Tax Center; the ST-3 instructions say taxpayers mandated to file electronically lose vendor's compensation if they submit a paper return or payment. The mandate threshold is not stated in the sources read.
Vendor discount: Vendor's compensation of 3 percent of the first $3,000 of state and local tax on non-motor fuel sales and 0.5 percent of the amount over $3,000, only when the return and payment are both timely.
Georgia Tax Center (GTC) source Public record

Certificates

Resale: Form ST-5 (Certificate of Exemption) for registered Georgia dealers and Georgia purchasers, stating the reason for the exemption; Form ST-4 for out-of-state dealers buying in Georgia for resale in another state.. MTC certificate: accepted
Exemptions: Rule 560-12-1-.08 lists the certificates of exemption (ST-4, ST-5, ST-6 for deliveries outside Georgia, ST-7 for certain fuels and others). source Public record

The Department accepts the Uniform Sales and Use Tax Multi-Jurisdictional Certificate of Exemption, or the purchaser's home-state certificate, as proof of resale in a third-party drop shipment where the purchaser has no Georgia presence; the general acceptance of the MTC certificate beyond that case is not stated in the sources read. The rule text was read through the Secretary of State rules site, which loads each rule's text by a data request after the page.

Not confirmed: Statute and effective date of the 4 percent state rate (O.C.G.A. 48-8-30): the Georgia Code is not on a state-run free site that could be read. When a remote seller must register after crossing the threshold: not stated in SUT-2019-02. Who is mandated to file electronically, and any registration fee. Whether Georgia accepts the Streamlined Sales Tax certificate of exemption: Georgia is a full SST member, but no Department source read says so. Recent changes: none found for the general sales tax in the Department's policy bulletin list read (SUT 2025-01 covers school construction exemptions only); local rates change quarterly on the rate charts. Vendor's compensation rates are from Form ST-3 effective for sales beginning April 1, 2022; a later revision was not checked.

Sales tax in every state

Credit card surcharges

Checked Nov 4, 2026. No state surcharge law

No Georgia statute on credit card surcharges for retail purchases was found. A separate law, O.C.G.A. 13-1-15, lets a lender or merchant charge a disclosed, nonrefundable convenience fee for card and other electronic payments on certain loans and installment contracts, up to its processing cost (or a fee of up to $5.00, whichever is greater) if a no-fee payment option is offered. The Attorney General's Consumer Protection Division says a card surcharge must be posted and disclosed and cannot exceed the merchant's cost of accepting the card, without citing a statute for those limits.

The rule

No Georgia statute on surcharges for credit card payments on retail purchases was found. O.C.G.A. 13-1-15 governs convenience fees for payment by electronic means but, by its own terms, only for certain loans and installment contracts (see exceptions).

Exceptions

O.C.G.A. 13-1-15 (as revised by HB 241, effective July 1, 2025): for loans under Chapter 1 of Title 7, installment loans under Chapter 3 of Title 7, retail installment and home solicitation sales contracts, motor vehicle sales financing contracts and insurance premium finance agreements, a lender or merchant may collect a nonrefundable convenience fee from a person who pays by credit card, debit card, electronic funds transfer, electronic check or other electronic method. The fee must equal the actual cost, or may instead not exceed the average actual cost for that type of payment or a fee of up to $5.00, whichever is greater. No fee may be charged unless a direct payment option by check, cash, money order or electronic payment without a fee is offered, and the fee must be clearly disclosed before it is imposed, with its dollar amount, a statement that it is nonrefundable and a statement that it is charged for payment by electronic means. Separately, O.C.G.A. 50-1-6(e) lets state and local government offices that accept credit cards impose a surcharge on the person paying by card.

Agency guidance

consumered.georgia.gov

Cash discounts

No Georgia statute on cash discounts was found. The Attorney General's Consumer Protection Division (Consumer Ed, March 3, 2021) says merchants may offer a discount for paying by cash, check or debit card equal to a credit card surcharge built into the regular advertised price, if the discount is offered to all customers. source Public record

Sales tax on the surcharge

Not stated No Department of Revenue rule, bulletin, FAQ or ruling on whether a seller's credit card surcharge is part of the taxable sales price was found. A web search found none, the dor.georgia.gov site search returned no results to an automated read, and the definition of sales price in O.C.G.A. 48-8-2 was not checked because the Georgia Code is published through LexisNexis.

Price display and fee laws

• Georgia deceptive or false advertising laws, as described by the Attorney General's Consumer Protection Division: The Division's Consumer Ed column of March 3, 2021 says a merchant's failure to clearly and conspicuously disclose what it charges, including added fees, may violate Georgia laws prohibiting deceptive or false advertising, and that leaving a surcharge or fee out of an advertised price could be an unfair or deceptive practice. The column does not cite a code section. The same column says merchants adding a card surcharge must post a sign at the entrance and disclose the exact amount at the point of sale and on receipts. source Public record

Recent and coming changes

• Jul 1, 2025 HB 241 (Act 305), signed May 14, 2025, rewrote O.C.G.A. 13-1-15: the text as passed allows a convenience fee of up to $5.00 where that is greater than the average cost, lets the no-fee option be another electronic payment, and lists the loans and contracts the section covers. in effect source Public record

What was checked: Read HB 241 as passed (2025) and the General Assembly's public Legislation web service records for HB 241 (Act 305, signed May 14, 2025, effective July 1, 2025), HB 299 of 2015 (Act 140, effective May 6, 2015, which created O.C.G.A. 13-1-15), and HB 700 and HB 726 of 2025, which would have capped credit card surcharges at the merchant's actual cost to process the transaction (O.C.G.A. 10-1-393.3) but got no further than House second reading in March 2025. Read three Consumer Ed columns of the Attorney General's Consumer Protection Division (2016, 2021, 2023). A search of the Official Code of Georgia Annotated on its free LexisNexis site (surcharge within a sentence of credit card, and surcharge or convenience fee near card) found only O.C.G.A. 50-1-6, which lets state and local government offices that accept cards add a surcharge; no section on a seller's card surcharge.

Not confirmed: The Consumer Ed columns describe 13-1-15 style convenience fee rules as applying to merchants generally, including retail gas stations (2016) and debit card fees (2023), but subsection (e) of 13-1-15 says it applies only to the listed loans and contracts. Which reading the Division applies in enforcement was not confirmed. The Consumer Protection Division's statement that a surcharge cannot exceed the merchant's cost of acceptance and its sign and receipt rules cite no statute; they may reflect card network rules. Left out of the cap fields. Which parts of the 2025 text of 13-1-15 were new could not be confirmed, because the 2017 (HB 143) and 2020 (SB 462) versions were not read and the as passed bill does not mark deletions. Georgia Department of Revenue guidance on sales tax and card surcharges, and O.C.G.A. 48-8-2, were not read.

Federal law and the card networks' own rules apply in every state. Surcharge rules in every state

Pass-through entity tax

Checked Nov 3, 2026. Election to pay tax at the entity level (HB 149 pass-through entity tax)

Partnerships (all of them from tax year 2023) and S corporations can elect each year to pay Georgia income tax at the entity level, by checking the box on Form 700 or Form 600S by the return's due date or extended due date; the election is irrevocable once that date passes. The rate is the individual rate for the year: 5.19% for 2025 and 4.99% for 2026. Owners do not get a credit: they subtract the income taxed at the entity level on Form 500 (Schedule 1, description PTEDED), and the election binds every owner, including nonresidents, so no composite return is filed.

Law

O.C.G.A. § 48-7-23; Ga. Comp. R. & Regs. 560-7-3-.03. HB 149 (2021). First tax year 2022. source Public record

Who can elect

Partnerships and S corporations, including LLCs taxed as either. Single-member LLCs not taxed as a partnership or S corporation cannot elect. For tax years beginning in 2022 the entity had to be 100 percent directly owned and controlled by persons eligible to be S corporation shareholders (which can include certain estates and grantor trusts). For tax years beginning on or after January 1, 2023, all partnerships can elect regardless of who owns or controls them. source Public record

Election

Check the box and complete the applicable schedules on the entity's return: Form 700 for a partnership (Schedules 1 and 3), Form 600S for an S corporation (Schedule 1). The entity. The election binds all owners, including nonresident owners. Deadline: By the due date or extended due date of the entity's income tax return for the year. Made each year. No. The annual election is irrevocable after the applicable due date passes. source Public record

Rate

2026: 4.99% The individual rate for 2026, cut from 5.19% to 4.99% by HB 463, signed May 11, 2026, effective for tax years beginning January 1, 2026.
2025: 5.19% The same rate imposed on individuals for the year; it is not prorated, and fiscal year filers use the rate for the year their period starts. The sources read do not define which owners' income is in the base beyond the entity's income taxed at the entity level. source Public record

Estimated payments

Required in the same manner as a C corporation, on Form 602-ES or electronically through the Georgia Tax Center (a partnership must be registered in GTC to pay). A partnership must pay estimated tax if its net income can reasonably be expected to exceed $25,000. Underpayment: a penalty of 5% of the tax for failure to pay estimated tax and a 9% per annum charge, computed on Form 600 UET. Owners' estimated payments cannot be transferred to the entity, but the entity may compute the penalty as if they had been paid. For the prior-year exception in a first electing year, the prior year's tax is treated as 5.75% of the prior year's income. Installments by the dates in the Form 602-ES schedule so that the full estimated tax is paid by the 15th day of the twelfth month of the taxable year. source Public record

Return

Form 700 (partnership) or Form 600S (S corporation), with the entity-level schedules completed. Due The 15th day of the third month after the close of the taxable year (March 15 for calendar year filers). A federal automatic extension extends the Georgia return without a separate request (attach Form 7004): six months for Form 700, seven months for corporate returns including Form 600S. Without a federal extension, request one on Form IT-303. Tax is due by the original due date (pay with Form IT-560C). source Public record

Owner credit

Exclusion, not a credit. Owners subtract their share of income taxed at the entity level on Form 500, Schedule 1, Line 12 (description PTEDED), and add back losses apportioned at the entity level on Line 5 (PTEADD). Owners cannot claim a credit for tax paid to Georgia on that income. Credits and net operating losses stay with the electing entity, even in a later year without the election; the entity may irrevocably elect to pass through all or part of a credit generated in the year (not the Qualified Education Expense, Qualified Education Donation or Qualified Rural Hospital Expense credits). Bound by the election; a composite return for nonresident owners is not filed when the election is made. Credit for other states' PTET: Owners can take the credit for taxes paid to other states (O.C.G.A. § 48-7-28) on income not taxed at the entity level by Georgia, and the adjustment for income taxed in other states (O.C.G.A. § 48-7-27(d)) is available when the entity makes a similar election in another state, if that section's requirements are met. No list of states is given. source Public record

Recent and coming changes

• Jan 1, 2023 All partnerships can elect, regardless of who owns or controls them (earlier, only entities wholly owned by persons eligible to hold S corporation stock). source Public record
• Jan 1, 2024 The entity-level rate became the individual rate for the year: 5.39% for 2024 and 5.19% for 2025. source Public record
• Jan 1, 2026 HB 463, signed May 11, 2026, cut the individual rate, and so the entity-level rate, from 5.19% to 4.99% for tax years beginning January 1, 2026, with further annual reductions provided for. source Public record

No end date or SALT cap condition appears in the Department sources read, and none mentions a change after the 2025 federal law (Public Law 119-21). The rate for 2027 and later follows the individual rate, which HB 463 provides will keep falling; the 2027 figure was not confirmed.

Not confirmed: The statute (O.C.G.A. § 48-7-23) was not read directly; the citation comes from the Department's IT-711 booklet. Which income is in the entity-level base (for example a resident owner's share of non-Georgia income) is not stated in the Department sources read. Tiered partnerships: no Department guidance on an electing entity owned by another pass-through entity was found. The 2027 rate under HB 463 (2026) was not confirmed from the act text.

Pass-through entity tax in every state

Conformity to the 2025 federal tax law

Checked Nov 3, 2026. Business tax: corporate income tax

Georgia follows the Internal Revenue Code as of a fixed date that the General Assembly updates each year: HB 1199 (Act 375, signed March 20, 2026) moved it to January 1, 2026 for tax years beginning on or after January 1, 2025, bringing in most of the 2025 federal law. Georgia still decouples from bonus depreciation, the 2017 business interest limit, section 174A (it keeps full expensing of research costs under the old section 174) and the federal deductions for tips, overtime and car loan interest. Instead, HB 463 excludes up to $1,750 of overtime pay and $1,750 of cash tips from Georgia taxable income for 2026 to 2028.

Follows the Code

Fixed date, Code as of Jan 1, 2026. O.C.G.A. 48-1-2(14), as amended by HB 1199 (Act 375 of 2026)
The date applies to tax years beginning on or after January 1, 2025. Before HB 1199, HB 290 of 2025 set the date at January 1, 2025 for tax years beginning on or after January 1, 2024. The 2025 IT-511 booklet, printed before HB 1199, says Georgia had not adopted the 2025 federal law; HB 1199 changed that for 2025. source Public record

Starting point

Individuals: federal adjusted gross income
Corporations: federal taxable income source Public record

Response to Public Law 119-21

Partly adopted. HB 1199, Act 375, signed by the Governor March 20, 2026. Years: Section 1 (the Code date): tax years beginning on or after January 1, 2025
Adopts the Code as of January 1, 2026, but treats sections 63(b)(7), 163(h)(4), 168(k), 168(n), 174A, 179(d)(1)(B)(ii), 179(e), 224 and 225 as not in effect, keeps sections 163(j) and 174 as they were before the 2017 federal law, and keeps section 170(p) as it was before Public Law 119-21. The tips and overtime sections (224 and 225) were added by House floor amendment AM 44 0260. source Public record

Provision by provision

Other differences

• Charitable deduction for non-itemizers (section 170(p)): decoupled; treated as before Public Law 119-21. source Public record
• Section 168(n) (100 percent depreciation for qualified production property): treated as not in effect. source Public record

Guidance from the state

• 2026 Summary of Enacted Legislation (HB 1199 and HB 463)
• Important Tax Updates: Overtime and Tipped Wage Taxation
• Income Tax Federal Tax Changes (decoupling list and depreciation adjustments; latest entry 2024)

Recent and coming changes

• May 11, 2026 HB 463, Georgia Economic Growth and Tax Relief Act of 2026: overtime and cash tips exclusions of up to $1,750 each, rate cut to 4.99 percent and higher standard deduction, for taxable years beginning on or after January 1, 2026. source Public record
• Dec 31, 2028 The overtime and tips exclusions are repealed and reserved. source Public record

On section 179, the statute and the Department's summary read differently: HB 1199 does not exclude the 2025 federal changes to section 179(b), while the Department's summary says the bill maintains the 2017 federal law's treatment of the section 179 limitation. The 2025 IT-511 booklet predates HB 1199 and says Georgia had not adopted the 2025 federal law.

Not confirmed: No Department guidance on the 2025 section 179 dollar limit; the statute and the Department's summary differ (see note). The Department's Income Tax Federal Tax Changes page had no 2025 or 2026 entry when checked. No Department guidance on the federal catch-up for 2022 to 2024 research costs. HB 463 bill text was not read; its provisions are taken from the Department's summary.

Conformity in every state

Pay in job postings

Checked Nov 2, 2026. No state pay range law

No Georgia law requiring employers to put pay in job postings or to disclose pay to applicants or employees was found. The Georgia Department of Labor's laws pages describe no such rule. The statute text itself could not be read, because the official Georgia Code is published only through LexisNexis, which needs a browser.

Salary history ban: No. No state salary history ban was found, but the Georgia Code was not read (see open).

What was checked: Checked the Georgia Department of Labor's Laws and Rules pages, which list the Georgia Code, required workplace posters and GDOL rules, and link to federal and state employment laws; none describes a pay posting or disclosure rule. The Georgia Code link on that page goes to LexisNexis, which did not load without a browser, so the Georgia Code itself was not read. The GDOL employer FAQ page loads its content with scripts and could not be read.

Not confirmed: Read O.C.G.A. Title 34 (labor), including its equal pay provisions (believed to be at O.C.G.A. 34-5-1 and following; not confirmed), on LexisNexis in a browser to confirm no posting, disclosure or salary history rule. Atlanta: news reports (Fox 5 Atlanta, AJC) say the City of Atlanta stopped asking applicants for city jobs about salary history under a mayor's administrative order (around 2019). That covers city jobs only; the order was not read on a city site. Local ordinances covering private employers: none found in a web search; no city or county code was read. 2026 Regular Session bills on pay transparency were not checked.

Pay transparency rules in every state

For tax professionals

Checked Nov 3, 2026. Georgia Department of Revenue

Georgia's power of attorney is Form RD-1061, Power of Attorney and Declaration of Representative, uploaded through the Georgia Tax Center; the Department prefers its own form but accepts the federal Form 2848 in lieu of it. Paid preparers do not register with the state, though third party filers register in GTC to reach client accounts. A return preparer must e-file a Georgia income tax return whenever the federal counterpart must be e-filed, and any return with a Series 100 tax credit must be e-filed with no exceptions.

Power of attorney

Form RD-1061, Power of Attorney and Declaration of Representative (Rev. 09/20/18). Attorneys, CPAs, enrolled agents or actuaries, or other individuals authorized by the taxpayer; a representative must be an individual, not a business entity. The taxpayer must acknowledge the form before a notary unless each representative is an attorney, certified public accountant, registered public accountant or enrolled agent. The tax types and tax periods or years entered in Section 3, for the acts checked: payments, receiving (not endorsing) refund checks, waivers, consents extending the statute, protests and appeals, refund claims, receiving confidential information and all other lawful acts. Upload through the Georgia Tax Center (log in, I Want To, See More Links, Submit Power of Attorney) or send to the Department employee handling the inquiry. No expiration: it lasts until the taxpayer revokes it or the representative withdraws. A new RD-1061 revokes earlier ones for the same matters and periods unless Section 4 is completed; to revoke, upload the old form marked REVOKE or a statement of revocation to GTC. form source Public record

Federal Form 2848

Accepted The Department prefers a Georgia authorization form but will accept IRS Form 2848 in lieu of a Georgia form source Public record

Information only

Form RD-1062, Disclosure Authorization Form; Form RD-1063, Reporting Agent Authorization for companies that sign and file returns and make payments for a business. RD-1062 lets a third party receive the confidential tax information the taxpayer specifies, as a one-time disclosure; it expires once the Department has disclosed the information and is submitted to the Department employee handling the inquiry. On the return: Form 500 signature area: "I authorize DOR to discuss this return with the named preparer.". source Public record

Preparer registration

No program found

Preparer ID on returns

The paid preparer must sign the return; Form 500 has fields for the preparer's FEIN and the preparer's SSN, PTIN or SIDN. PTIN: accepted. source Public record

E-file mandate for preparers

No Georgia return count: a return preparer must electronically file a Georgia income tax return when the federal counterpart must be filed electronically under the Internal Revenue Code or IRS regulations. Returns required by Chapter 7 of Title 48 (income taxes, including individual Form 500). Separately, any income or withholding tax return that generates, claims or includes a Series 100 tax credit must be e-filed (individual 500 and 500X, fiduciary 501, corporate 600 and 600S, partnership 700), and taxpayers paying by EFT must file associated returns electronically. Penalty: For the Series 100 credit rule: the return may not be processed, as it is considered not filed, and penalty and interest may be charged. source Public record

Transcripts and account records

Mail Form RET-001, Taxpayer Return Request Form, with the fee to the address on the form, or visit the Century Center office by appointment; a third party encloses Form RD-1062 or RD-1061. Form RET-001, Taxpayer Return Request Form (Rev. 06/24/25). Who can ask: The taxpayer, or a representative named on Form RD-1061 or RD-1062. Copies of Georgia returns (individual, sales and use, withholding, corporate, composite, partnership, fiduciary) for the tax periods listed, one request per tax type; no list of available years was found. Fee: $5.00 each for a paper filed return and all attachments; $4.00 each for an electronically filed return; check, money order or cashier's check. Turnaround: Allow 15 business days. Online for representatives: No return copy request in GTC was found; representatives can view notices and correspondence through third party access in GTC. request source Public record

Online access for professionals

Georgia Tax Center (GTC), third party filer access. Third party filers file returns, make payments and access client account information; representatives view notices and correspondence through third party access in GTC. Register as a Third Party Filer in GTC (with or without an existing GTC login), obtain the client's written consent and selective information to add access, and use the third party's own username and password, never the client's. source Public record

Practitioner line

Tax Professionals hotline (404) 417-2395; tax policy questions by email. source Public record

No paid preparer registration program was found on the Department pages read; registration is set to false on that basis. The third party filer registration in GTC is an access setup, not a license.

Not confirmed: Rule 560-3-2-.26 on rules.sos.ga.gov loads only with JavaScript; the regulation text was read from the Department's PDF of Chapter 560-3-2 instead Client opt-out from e-filing: Georgia ties the preparer duty to the federal rule and no Georgia opt-out form or statement was found Processing time for Form RD-1061: not stated Hours of the Tax Professionals hotline: not stated on the page A primary source confirming that Georgia has no paid preparer registration rule (registration false rests on absence)

Rules for tax professionals in every state

Federal tax data sharing

15 IRS data-sharing agreements with agencies in Georgia, for any purpose (TIGTA, as of March 2026) source Public record; FUTA credit certified to the IRS by Georgia Department of Labor source Public record; in the IRS State Reverse File Match pilot, 2007 to 2008 source Public record. How the IRS shares tax data with the states

Know something about Georgia's systems, have a contract document, or had trouble with one of these portals? Send it in.