2026 Georgia Income Tax Brackets & Rates
Federal and state tax brackets, capital gains rates, and corporate tax rates for Georgia in tax year 2026.
Federal Income Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | $12,400 | 10.00% |
| $12,400 | $50,400 | 12.00% |
| $50,400 | $105,700 | 22.00% |
| $105,700 | $201,775 | 24.00% |
| $201,775 | $256,225 | 32.00% |
| $256,225 | $640,600 | 35.00% |
| $640,600 | ∞ | 37.00% |
Georgia State Income Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | ∞ | 4.99% |
Federal Capital Gains Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | $49,450 | 0.00% |
| $49,450 | $545,500 | 15.00% |
| $545,500 | ∞ | 20.00% |
Additional Information
- Federal Corporate Tax Rate
- 21.00%
- State Corporate Tax Rate
- 4.99%
- Federal Standard Deduction (Single)
- $16,100
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) — 2026
OfficialValues verified- Rate bracketsTier 1 · Primary authority
- Standard deductionTier 1 · Primary authority
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 1 · Primary authority
3 sources— show— hide
Cited for Rate brackets, Standard deduction, Capital gains, Corporate rate · confirmed
Section 4.14(1) table, page 18 of the PDF
- Irs Releases Tax Inflation Adjustments For Tax Year 2026 Including…irs.govTier 1 · Primary authority
Cited for Rate brackets, Standard deduction · confirmed
Press release states $16,100 directly
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 — 2026
OfficialValues verified- Rate bracketsTier 1 · Primary authority
- Standard deductionTier 1 · Primary authority
- Capital gainsTier 2 · Official restatement
- Corporate rateTier 1 · Primary authority
8 sources— show— hide
Cited for Rate brackets, Standard deduction · confirmed
Official GA DOR Employer's Withholding Tax Guide, revised June 2026 — explicit verbatim confirmation of the 5.19%→4.99% change and its May 11, 2026 operative start for withholding; same figure used throughout its withholding tables.
Cited for Rate brackets, Standard deduction · confirmed
Official DOR page — this is the exact sourceUrl already cited on the repo's GA entry. Current content states the rate '...has been reduced to a flat rate of 4.99%' for 2026.
Cited for Corporate rate · confirmed
Official GA DOR corporate-tax page — STALE as fetched this session, still states 5.19% with no 2026 update visible. Cited as the caveat driving reduced confidence, not as support for the repo's value.
Cited for Rate brackets, Standard deduction, Capital gains, Corporate rate · confirmed
Official enacted text, 'HB 463 (AS PASSED HOUSE AND SENATE),' Georgia General Assembly. Section 2-1 amends O.C.G.A. § 48-7-20(a.1) from 5.19% to 4.99%, effective for taxable years beginning on/after Jan 1, 2026 (Section 5-1).
- Gov Kemp Signs Legislation Lowering Taxes And Supporting Economic Growthgov.georgia.govTier 2 · Official restatement
Cited for Rate brackets · confirmed
Official Governor's press release, May 11, 2026: 'HB 463 lowers Georgia's state income tax rate from 5.19% to 4.99%, beginning January 1, 2026.'
Cited for Corporate rate · confirmed
Corroboration only (non-.gov legal-database mirror of the Code): current §48-7-21(a) text ties the corporate rate to '...subsection (a.1) of Code Section 48-7-20.'
Cited for Corporate rate · confirmed
Aggregator corroboration: 'reduces Georgia's personal and corporate income tax rates from 5.19% to 4.99% for 2026.'
Cited for Corporate rate · confirmed
Aggregator corroboration: 2026 corporate rate 4.99% under HB 463.
How we rate sources — tiers are derived from what published the document, not from our confidence in it.