2025 Georgia Income Tax Brackets & Rates
Federal and state tax brackets, capital gains rates, and corporate tax rates for Georgia in tax year 2025.
Federal Income Tax Brackets (2025)
| From | To | Rate |
|---|---|---|
| $0 | $11,925 | 10.00% |
| $11,925 | $48,475 | 12.00% |
| $48,475 | $103,350 | 22.00% |
| $103,350 | $197,300 | 24.00% |
| $197,300 | $250,525 | 32.00% |
| $250,525 | $626,350 | 35.00% |
| $626,350 | ∞ | 37.00% |
Georgia State Income Tax Brackets (2025)
| From | To | Rate |
|---|---|---|
| $0 | ∞ | 5.19% |
Federal Capital Gains Tax Brackets (2025)
| From | To | Rate |
|---|---|---|
| $0 | $48,350 | 0.00% |
| $48,350 | $533,400 | 15.00% |
| $533,400 | ∞ | 20.00% |
Additional Information
- Federal Corporate Tax Rate
- 21.00%
- State Corporate Tax Rate
- 5.19%
- Federal Standard Deduction (Single)
- $15,750
Sources & Trust
Every figure above is traceable to a published source. Each source is rated by what published it, not by how confident we feel about it.
Federal (United States) — 2025
OfficialValues verified- Rate bracketsTier 1 · Primary authority
- Standard deductionTier 1 · Primary authority
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 1 · Primary authority
4 sources— show— hide
Cited for Rate brackets · confirmed
Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed.
Cited for Rate brackets, Standard deduction, Capital gains · confirmed
Section 2.15(1): 2025 standard deduction for unmarried individuals = $15,000 (pre-OBBBA)
Cited for Standard deduction, Corporate rate · confirmed
Section 3.01: removes Rev. Proc. 2024-40 §2.15(1); restates 2025 amount as $15,750 under OBBBA §70102
Cited for Corporate rate · confirmed
Official U.S. Code text: flat 21% corporate rate under §11(b)
How we rate sources — tiers are derived from what published the document, not from our confidence in it.
Georgia — 2025
OfficialValues verified- Rate bracketsTier 1 · Primary authority
- Standard deductionTier 1 · Primary authority
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 1 · Primary authority
4 sources— show— hide
Cited for Rate brackets, Standard deduction, Capital gains · confirmed
Official GA DOR 2025 IT-511 booklet (fetched, then parsed with pdftotext since the raw PDF wasn't text-extractable via the summarizing fetch).
- Gov Kemp Signs Legislation Delivering More 1 Billion Tax Cuts And Reliefdor.georgia.govTier 1 · Primary authority
Cited for Rate brackets, Corporate rate · confirmed
Official GA DOR press release confirming HB 111 set the 2025 rate to 5.19%, a 20-basis-point cut from the previously scheduled 5.39%.
Cited for Corporate rate · confirmed
Corroboration only (legal-database mirror of O.C.G.A. § 48-7-21, not a .gov page): quotes the statute's cross-reference — corporations taxed 'at the same rate ... under subsection (a.1) of Code Section 48-7-20.'
Cited for Corporate rate · confirmed
Aggregator corroboration: states the 2025 GA corporate rate is 5.19%, established under HB 111.
How we rate sources — tiers are derived from what published the document, not from our confidence in it.