Personal income taxes in Georgia are discussed.
If you are operating your business as an S corporation, partnership, limited liability company (LLC) or sole proprietorship, you may be subject to a personal income tax on your business income that is not taxed at the corporate level, but instead passes through to you.
Georgia marginal tax rates are as follows:
| Single | |
|---|---|
| Amount of Taxable Income | Tax |
| $0 to $750 | 1% of taxable income |
| $751 to $2,250 | $7.50, plus 2% of the amount over $750 |
| $2,251 to $3,750 | $37.50, plus 3% of the amount over $2,250 |
| $3,751 to $5,250 | $82.50, plus 4% of the amount over $3,750 |
| $5,251 to $7,000 | $142.50, plus 5% of the amount over $5,250 |
| $7,001 and over | $230, plus 6% of the amount over $7,000 |
| Married Filing Jointly, Head of Household | |
|---|---|
| Amount of Taxable Income | Tax |
| $0 to $1,000 | 1% of taxable income |
| $1,001 to $3,000 | $10, plus 2% of the amount over $1,000 |
| $3,001 to $5,000 | $50, plus 3% of the amount over $3,000 |
| $5,001 to $7,000 | $110, plus 4% of the amount over $5,000 |
| $7,001 to $10,000 | $190, plus 5% of the amount over $7,000 |
| $10,001 and over | $340, plus 6% of the amount over $10,000 |
| Married Filing Separately | |
|---|---|
| Amount of Taxable Income | Tax |
| $0 to $500 | 1% of taxable income |
| $501 to $1,500 | $5, plus 2% of the amount over $500 |
| $1,501 to $2,500 | $25, plus 3% of the amount over $1,500 |
| $2,501 to $3,500 | $55, plus 4% of the amount over $2,500 |
| $3,501 to $5,000 | $95, plus 5% of the amount over $3,500 |
| $5,001 and over | $170, plus 6% of the amount over $5,000 |