2026 Tax Tables
Georgia switched from a graduated bracket system to a flat income tax as part of major tax reform. For 2026, the rate is 5.19% — down from 5.39% in 2025 — and is scheduled to continue declining toward 4.99% through 2028 if revenue targets are met. Employers use Form G-4 (Employee's Withholding Allowance Certificate) to collect the employee's filing status and number of dependent allowances, each worth $4,000 in annual income reduction.
Calculate GeorgiaWithholding →State Tax Rate
5.19% flat
State W-4 Form
G-4
Tax Year
2026
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Georgia's flat income tax rate is 5.19% for 2026. This is part of a phased reduction schedule — the rate was 5.49% in 2024, 5.39% in 2025, and is expected to reach 4.99% by 2028 if revenue triggers are met.
The Georgia standard deduction used in payroll withholding is $12,000 for single filers and married employees where both spouses work (G-4 Status A/B), $24,000 for married households with one income (G-4 Status C), and $18,500 for head of household filers (G-4 Status D).
Each dependent allowance claimed on Line 4 of the Georgia G-4 reduces the employee's annualized income by $4,000 before the 5.19% rate is applied. An employee claiming 2 allowances reduces their annual taxable income by $8,000.
No. Georgia requires its own G-4 form (Employee's Withholding Allowance Certificate). The G-4 captures the Georgia-specific filing status (A/B/C/D) and dependent allowances used in the state withholding calculation.