Personal income taxes

Taxable income

How is taxable personal income determined in your state?

The Georgia personal income tax base is the taxpayer’s federal adjusted gross income as defined in the Internal Revenue Code, plus adjustments (Ga. Code Ann. §48-7-27).

Tax residence

Under what circumstances is an individual deemed resident in your state for personal income tax purposes?

An individual is a resident of Georgia if he or she:

  • is a legal resident of Georgia on the last day of the tax year;
  • resides within Georgia on a more or less regular or permanent basis, and not on a temporary or transitory basis, and resides within Georgia at the end of the tax year; and
  • resides within Georgia for at least 183 days or part-days of the immediately preceding 365 days as of the last day of the tax year (Ga. Code Ann. §48-7-1(10)(A)).

 

Rates

What are the applicable personal income tax rates?

The Georgia tax rates for 2019 are set forth below. The top rate is 5.75 per cent (Ga. Code Ann. §48-7-20(b)(1)).

Single person

Georgia taxable net income

Tax

Not over $750

1%

Over $750 but not over $2,250

$7.50 plus 2% of amount over $750

Over $2,250 but not over $3,750

$37.50 plus 3% of amount over $2,250

Over $3,750 but not over $5,250

$82.50 plus 4% of amount over $3,750

Over $5,250 but not over $7,000

$142.50 plus 5% of amount over $5,250

Over $7,000

$230 plus 5.75% of amount over $7,000

 

Married person filing a separate return

Georgia taxable net income

Tax

Not over $500

1%

Over $500 but not over $1,500

$5 plus 2% of amount over $500

Over $1,500 but not over $2,500

$25 plus 3% of amount over $1,500

Over $2,500 but not over $3,500

$55 plus 4% of amount over $2,500

Over $3,500 but not over $5,000

$95 plus 5% of amount over $3,500

Over $5,000

$170 plus 5.75% of amount over $5,000

 

Head of household and married persons filing a joint return

Georgia taxable net income

Tax

Not over $1,000

1%

Over $1,000 but not over $3,000

$10 plus 2% of amount over $1,000

Over $3,000 but not over $5,000

$50 plus 3% of amount over $3,000

Over $5,000 but not over $7,000

$110 plus 4% of amount over $5,000

Over $7,000 but not over $10,000

$190 plus 5% of amount over $7,000

Over $10,000

$340 plus 5.75% of amount over $10,000

 

Exemptions, deductions and credits

What exemptions, deductions, and credits are available?

Personal exemptions

Georgia law provides for the following personal exemptions:

  • Married filing jointly—$7,400;
  • Married filing separately—$3,700;
  • Not Married—$3,000;
  • Dependants—$3,000 for each dependent;
  • Estates—$2,700 in lieu of a personal exemption deduction; and
  • Trusts—$1,350 in lieu of a personal exemption deduction.

 

Deductions

Georgia law provides for the following deductions:

  • Standard deduction—$4,600 for single taxpayers and taxpayers with head of household service, $3,000 for married taxpayers filing separate returns, $6,000 for married taxpayers filing a joint return; and
  • Itemized deduction—the sum of all itemized non-business deductions used in computing federal taxable income if the taxpayer used non-business deductions in computing federal taxable income; otherwise, the Georgia standard deduction is used.  

 

Credits

Georgia law provides for a number of different credits, including the following credits available against the personal income tax:

  • agribusiness and rural jobs credit;
  • conservation easement credit;
  • credit for tax paid to other states;
  • historic rehabilitation credit;
  • investment in qualified manufacturing property credit;
  • jobs tax credit; and
  • revitalization zone tax credit.
Filing requirements

What filing requirements and procedures apply?

Natural persons file Form 500, Individual Income Tax Return. The return is due by April 15.

Employer obligations

What obligations are imposed on the employer in relation to the collection and remittance of state personal income taxes (eg, withholding)?

Employers are responsible for withholding Georgia personal income tax on wages paid to Georgia residents for services performed inside or outside Georgia, and from Georgia non-resident employees for services performed in Georgia. Employers are liable for the payment of the tax required to be deducted and withheld (Ga. Code Ann. §48-7-108(a)).