How your paycheck is taxed in Georgia
A Georgia paycheck is reduced by federal income tax, Social Security (6.2%), Medicare (1.45%), and a flat 5.19% state income tax. The federal side uses the 2026 standard deduction of $16,100 (single) or $32,200 (joint) and seven brackets from 10% to 37%. The state side is described below. Georgia allows a $4,000 dependent exemption per dependent, which is not modeled.
Georgia's table is based on the 2025 schedule and is marked estimated; see the notes below for what may differ in 2026.
Formula
Net pay = Gross pay - Pre-tax deductions - Federal income tax - Social Security - Medicare - Georgia income tax - After-tax deductions. Federal taxable income is gross minus pre-tax deductions minus the standard deduction. Georgia taxable income is wages minus the state standard deduction.
Georgia income tax rate for 2026
| Item | Amount |
|---|---|
| Tax rate (all filing statuses) | 5.19% |
| Standard deduction, single | $12,000 |
| Standard deduction, married filing jointly | $24,000 |
Georgia switched to a flat tax in 2024 and has been cutting the rate each year: 5.39% for 2024, 5.19% for 2025, with 5.09% scheduled for 2026 if revenue targets are met. The 2025 rate is used here and the record is marked estimated.
Worked examples: single filer, paid biweekly
Each row is a single filer with no pre-tax deductions, using the 2026 federal tables and the Georgia rules above. The $75,000 example: federal taxable income is $58,900 after the $16,100 standard deduction, giving $7,670.00 of federal tax (10% on the first $12,400, 12% up to $50,400, 22% on the rest). Social Security is 6.2% of $75,000 = $4,650.00, Medicare is 1.45% = $1,087.50, and Georgia tax on $63,000 of state taxable income is $3,269.70. Net pay is $58,322.80 a year, or $2,243.18 every two weeks.
| Salary | Federal tax | Social Security | Medicare | Georgia tax | Net per year | Net per paycheck |
|---|---|---|---|---|---|---|
| $50,000 | $3,820 | $3,100 | $725 | $1,972 | $40,383 | $1,553.18 |
| $75,000 | $7,670 | $4,650 | $1,088 | $3,270 | $58,323 | $2,243.18 |
| $100,000 | $13,170 | $6,200 | $1,450 | $4,567 | $74,613 | $2,869.72 |
Effective total tax rates in these examples run from 19.2% at $50,000 to 25.4% at $100,000. Married filers with the same household income pay less federal tax because the joint standard deduction and brackets are twice as wide.
How a flat tax changes with income
Because every dollar of taxable income is taxed at 5.19%, Georgia tax rises in a straight line once you are past the deduction and exemption. In the examples above it is $1,972 at $50,000 (3.94% of gross), $3,270 at $75,000 (4.36%), and $4,567 at $100,000 (4.57%). The federal side is what makes the total effective rate climb faster than that, since federal brackets step from 12% to 22% at $50,400 of taxable income and to 24% at $105,700.
Hourly pay in Georgia
Hourly workers are annualized the same way: rate x hours per week x 52. At $20 an hour for 40 hours, gross pay is $41,600 a year or $800 a week. Federal income tax is $54.08 a week, Social Security $49.60, Medicare $11.60, and Georgia tax $29.54, leaving $655.18 per weekly paycheck. Overtime raises the annualized figure and can push a few dollars into the next federal bracket, but only those dollars are taxed at the higher rate.
Married filing jointly on $75,000
A married couple filing jointly with $75,000 of combined wages gets the $32,200 joint standard deduction and brackets twice as wide, so federal income tax falls to $4,640.00 from $7,670.00 for a single filer, and Georgia tax is $2,646.90 instead of $3,269.70. Social Security and Medicare do not change with filing status. Take-home pay for the couple is $61,975.60 a year, or $2,383.68 per biweekly paycheck.
Estimates for 2026 using federal and state tables; local taxes, benefits, and credits vary. Not tax advice. Compare other states on the national paycheck calculator.