Personal income tax is a tax the government imposes on individuals that is based on their incomes. The federal income taxes are the same across the country, but states are permitted to determine their own policies regarding personal income taxes. Some states have them. Not all states levy a personal income tax, and those that do not typically have higher consumer taxes, such as sales taxes, to help pay for necessary public services like police departments and schools. In Georgia, personal income tax laws offer lower rates for lower-income individuals. For instance, only 1 percent is taxed on the first $750 of person’s income, but 6 percent for income over $7,000.
Learn more about Georgia personal income tax laws in the following article. You can also see FindLaw'sTax Lawsection and the below links for additional resources.
| Code Section | Title 48, Chapter 7 of the Code of Georgia governs personal income tax in the state. |
| Who is Required to File? | State residents and non-resident individuals with taxable net income from property or business in the state must file personal income taxes. Unlike some other businesses, partnerships are not taxable. In addition to state income taxes, counties and municipalities may also levy a one-percent tax on an entire taxable net income. |
| Tax Rate | Personal income is taxed at the following rates:
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| Federal Income Tax Deductible | Under certain circumstances, a taxpayer may be able to deduct state and local income taxes on federal income tax returns. Individuals filing Georgia state income taxes cannot, however, deduct federal income tax on their state returns. |
| Federal Income Used as Basis | Taxpayers may estimate their personal income tax payment by calculating their federal gross adjusted income and applying certain state exemptions and deductions. Information about federal tax obligations can be found on the Internal Revenue Service website. |
Note: State laws are always subject to change through the passage of new legislation, rulings in the higher courts (including federal decisions), ballot initiatives, and other means. While we strive to provide the most current information available, please consult an attorney or conduct your own legal research to verify the state law(s) you are researching.
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Georgia Personal Income Tax Laws: Related Resources
Get Professional Help From a Georgia Tax Attorney
The consequences for failing to pay your taxes can be serious and expensive. If you are unclear about how to file your income tax return you should consider speaking with a tax professional. An experienced Georgia tax attorney may be able to provide you legal advice about your tax rights and responsibilities and help answer your questions.
