State taxes: Georgia


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Some Peach State taxpayers might be able to exclude a portion of their retirement income from state taxation. More on Georgia taxes can be found in the tabbed pages below.

Personal income tax

Georgia collects income taxes from its residents at the following rates.

For single taxpayers:

  • 1% on the first $750 of taxable income.
  • 2% on taxable income between $751 and $2,250.
  • 3% on taxable income between $2,251 and $3,750.
  • 4% on taxable income between $3,751 and $5,250.
  • 5% on taxable income between $5,251 and $7,000.
  • 6% on taxable income exceeding $7,000.

For married people filing joint returns and heads of households, the rates remain the same, but the income brackets cover earnings from $1,000 (at 1%) to $10,000 (at 6%).

Georgia tax returns are due April 15, or the next business day if that date falls on a weekend or holiday.

Taxpayers ages 62 to 64 or those permanently and totally disabled may exclude up to $35,000 of retirement income. The retirement exclusion is $65,000 if the taxpayer is 65 or older.

A tax credit is allowed to Georgia residents for income taxes paid to other states, but not to foreign countries.

Some Georgia residents whose federal adjusted gross income is no more than $20,000 (tax year 2013) might be eligible for a low-income tax credit.

Sales taxes

The Georgia state sales tax is 4%.

Prescription drugs, certain medical devices and groceries are exempt from sales and use tax.

Local jurisdictions may impose additional sales taxes. These could include levies for local option tax, educational local option tax, special purpose local option tax, homestead local option tax, or Metropolitan Atlanta Rapid Transit Authority, or MARTA, tax.

Atlanta also collects a 1% municipal option sales tax on transactions where the customer takes delivery of the item being sold or an item is used within the incorporated city limits of Atlanta, except for vehicles.

Personal and real property taxes

All real and personal property is taxable unless specifically exempted by law. Real property is land and anything built on it, growing in it or affixed to it. Personal property is everything owned that is not real estate.

Real property is taxable in the county where the land is located. Personal property is taxable in the county where the owner has his permanent legal residence.

Each county administers its own system and sets its millage rate to arrive at the amount of ad valorem tax due.

Property taxes are owed on property that was owned on Jan. 1 for the current tax year. Property tax returns are normally due Dec. 20 in most counties, but some counties may have a different due date. Taxpayers have 60 days from the date of billing to pay their property taxes.

Various homestead exemptions are available to people who own and occupy their homes as primary residences. Apply for a homestead exemption through the local county tax commissioner if you reside in a home you own by Jan. 1.

Inheritance and estate taxes

There is no inheritance tax in Georgia.

Legislation enacted in 2005 repeals the requirement to file a Georgia estate tax return for dates on which the federal estate tax law does not allow a credit for state death tax.

Other Georgia tax facts

The Georgia Department of Revenue has entered into an agreement with several software companies to offer free electronic filing of state returns for qualified Georgia taxpayers.

Georgia taxpayers can check the status of their refunds online.

For more information, go to the Georgia Department of Revenue website.

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