What is Georgia's state income tax rate for 2025?

Georgia uses a flat income tax rate of 5.19% for 2025. This was established by HB 111, signed by Governor Kemp on April 15, 2025, and is retroactive to January 1, 2025. The rate is scheduled to decrease by 0.10% annually until it reaches 4.99%.

What is the Georgia G-4 withholding form?

Form G-4 is Georgia's Employee's Withholding Allowance Certificate, equivalent to the federal W-4. It determines how much Georgia state income tax your employer withholds. Each allowance reduces your taxable income by $3,000. If you don't submit a G-4, your employer withholds as single with zero allowances.

Does Georgia have overtime pay laws?

Georgia follows the federal Fair Labor Standards Act (FLSA) for overtime. Non-exempt hourly employees must be paid at least 1.5 times their regular rate for hours worked over 40 in a single workweek. Georgia does not have state-specific overtime laws beyond the federal requirement.

Are Social Security benefits taxed in Georgia?

No. Georgia does not tax Social Security retirement benefits. Additionally, Georgia offers a retirement income exclusion of up to $35,000 (ages 62–64 or permanently disabled) or $65,000 (age 65+) for other retirement income sources.

Georgia Paycheck Calculator 2025 | Free GA Take-Home Pay Estimator

Breakdown per Pay Period
Gross Pay	—
Pre-Tax Deductions (401k, HSA, etc.)	—
Federal Income Tax (2025 IRS brackets)	—
Social Security (6.2%)	—
Medicare (1.45% + surtax if applicable)	—
Georgia State Income Tax (5.19%)	—
Additional Federal Withholding	—
Additional GA Withholding	—
Post-Tax Deductions	—
Net Take-Home Pay	—
Combined Effective Tax Rate	—

Why Use This Calculator

Built for Georgia Workers — Not a Generic Tool

Most paycheck calculators treat Georgia as an afterthought. Ours is built from the ground up with Georgia's 2025 tax law, G-4 form rules, and state-specific details.

2025 GA Flat Tax: 5.19%

Georgia enacted HB 111 in April 2025 — reducing the state rate from 5.39% to 5.19%, retroactive to January 1, 2025. Our calculator uses this correct current rate.

G-4 Dependent Allowances

Unlike competitors, we factor in your Georgia G-4 dependent allowances ($3,000 each) when calculating state withholding — matching how your actual payroll system works.

Separate Federal & State Status

Your federal W-4 filing status and Georgia G-4 filing status can differ. We allow you to set each independently — something most calculators ignore.

FLSA Overtime Included

Enter hours over 40/week and we automatically compute overtime at 1.5× your base rate per federal FLSA rules, then run taxes on the combined gross.

Pre-Tax Savings Impact

401(k), HSA, and FSA contributions reduce both your federal and Georgia taxable income. We calculate the full savings impact, not just the contribution amount.

Effective Rate Display

See your combined effective tax rate (federal + Georgia + FICA) as a single percentage of gross income — a clearer picture than marginal rate alone.

How We Compare to Other Georgia Calculators

Based on analysis of SmartAsset and ADP Georgia calculator features as of 2025.

Feature	GA Paycheck (Us)	SmartAsset	ADP
2025 GA flat rate (5.19%) applied	✓	~ Delayed	~ Varies
G-4 dependent allowances ($3,000 each)	✓	✗	✓
Separate federal & GA filing status	✓	✗	~ Limited
Additional GA state withholding field	✓	✗	✓
FLSA overtime calculation	✓	✗	✗
Effective combined tax rate shown	✓	✗	✗
Pre-tax & post-tax deductions	✓	~ Basic	✓
No registration / ads required	✓	✗ (ads)	✗ (branded)
FAQ with schema markup	✓	✗	✗

2025 Tax Reference

Georgia & Federal Tax Rates Used

All calculations use official 2025 figures from the Georgia Department of Revenue and IRS Publication 15-T.

Georgia Income Tax — 2025

Source: GA HB 111 / GA DOR

Item	Single / HOH / MFS	Married Filing Jointly
State Income Tax Rate	5.19%	5.19%
Standard Deduction (2025)	$12,000	$24,000
G-4 Dependent Allowance	$3,000 each	$3,000 each
Personal Exemption	Repealed (2024+)	Repealed (2024+)
Tax Structure	Flat rate — no brackets
Social Security Benefits Taxed	Not taxed in GA

2025 Federal Income Tax Brackets — Single Filers

Source: IRS Rev. Proc. 2024-40

Rate	Taxable Income Range	Tax on This Bracket
10%	$0 – $11,925	10% of taxable income
12%	$11,926 – $48,475	$1,193 + 12% over $11,925
22%	$48,476 – $103,350	$5,579 + 22% over $48,475
24%	$103,351 – $197,300	$17,652 + 24% over $103,350
32%	$197,301 – $250,525	$40,200 + 32% over $197,300
35%	$250,526 – $626,350	$57,231 + 35% over $250,525
37%	Over $626,350	$188,769 + 37% over $626,350

FICA Tax Rates — 2025

Employee share (employer matches SS + Medicare)

Tax	Employee Rate	Wage Limit
Social Security	6.2%	First $176,100 of wages
Medicare	1.45%	No wage cap
Additional Medicare	0.9%	Wages over $200K (single) / $250K (MFJ)
Standard Deduction (federal)	$15,000 single / $30,000 MFJ	Applies to federal only

Common Questions

Georgia Paycheck FAQ

What is Georgia's income tax rate for 2025?

Georgia uses a flat income tax rate of 5.19% for 2025. This was set by HB 111, signed by Governor Brian Kemp on April 15, 2025, and is retroactive to January 1, 2025 (reduced from 5.39%). Starting January 1, 2026, the rate will drop by 0.10% annually until it reaches 4.99%.

What is the Georgia G-4 form and how does it affect my paycheck?

Form G-4 is Georgia's Employee's Withholding Allowance Certificate — the state equivalent of the federal W-4. You submit it to your employer to specify your filing status and number of dependent allowances. Each allowance reduces your Georgia taxable wages by $3,000 annually (built into the withholding tables). If you don't file a G-4, your employer withholds as single with zero allowances — typically the maximum withholding.

Does Georgia have a progressive tax system with brackets?

No. As of 2024, Georgia replaced its old six-bracket progressive system (1%–5.75%) with a single flat rate. For 2025, that rate is 5.19% on all taxable income regardless of how much you earn. This makes calculation simpler — you pay the same rate on your first dollar of taxable income as on your last.

What is the minimum wage in Georgia in 2025?

Georgia's state minimum wage is $5.15/hr, but this only applies to employers not covered by the federal FLSA. Most Georgia employers are covered by the FLSA and must pay the federal minimum wage of $7.25/hr. Tipped employees can receive a minimum cash wage of $2.13/hr, provided the employer makes up the difference if tips don't bring the worker to $7.25/hr.

How is overtime taxed in Georgia?

Overtime pay is taxed the same way as regular wages in Georgia. You first earn overtime at 1.5× your base rate (per federal FLSA) for hours over 40/week, then that overtime pay is included in your gross wages, and both federal and Georgia state income tax (5.19%) apply. There's no special overtime tax rate in Georgia.

Does Georgia tax Social Security or retirement income?

Georgia does not tax Social Security benefits. For other retirement income (pensions, 401(k) withdrawals, IRA distributions), Georgia offers a retirement income exclusion: up to $35,000 for taxpayers ages 62–64 or who are permanently disabled, and up to $65,000 for those age 65 and older. Amounts above the exclusion are subject to the 5.19% flat rate.

How do pre-tax deductions reduce my Georgia paycheck withholding?

Pre-tax deductions like traditional 401(k), 403(b), HSA, and employer-sponsored health insurance premiums reduce your federally taxable income — and most also reduce your Georgia taxable wages. A $200/paycheck 401(k) contribution (biweekly) saves approximately $200 × 26 × (federal marginal rate + 5.19% GA rate + 7.65% FICA) annually. Our calculator computes this automatically.

Georgia Tax Resources

From the Blog

In-depth guides on Georgia payroll taxes, withholding, and maximizing your take-home pay.

Georgia Tax Guide

Complete Guide to Your Georgia Paycheck in 2025

Georgia's flat 5.19% tax, G-4 allowances, FICA, overtime rules, the retirement income exclusion, and strategies to maximize your take-home pay in the Peach State — all explained.

Read Full Guide

Your Georgia
Take-Home Pay,
Calculated Right.