Updated May 12, 2026
Georgia State Income Tax Rate 2026: Qualified Dividends & Capital Gains
Georgia's current flat individual income tax rate is 5.19%. Qualified dividends and capital gains do not get a separate Georgia state rate, so the state calculation is different from the federal qualified dividend and long-term capital gains brackets.
Direct answer
- Georgia income tax rate: 5.19% flat rate.
- Standard deduction: $12,000 single / $24,000 married filing jointly.
- Qualified dividends: no special Georgia rate.
- Capital gains: generally taxed as regular Georgia income.
- Social Security: exempt from Georgia income tax.
Georgia rate and deduction snapshot
| Item | 2026 guidance | Why it matters |
|---|---|---|
| Flat individual rate | 5.19% | Used for wages, dividends, and capital gains after Georgia adjustments. |
| Single standard deduction | $12,000 | Reduces Georgia taxable income before applying the flat rate. |
| Married filing jointly standard deduction | $24,000 | Important for household take-home estimates and retiree planning. |
| Retirement income exclusion | Age 62+ may qualify | Can reduce taxable dividends, interest, pensions, annuities, and capital gains for eligible taxpayers. |
Frequently asked questions
What is the Georgia state income tax rate in 2026?v
Georgia uses a flat 5.19% individual income tax rate in the current 2026 guidance. Older 5.49% and 5.39% assumptions are stale for pages that are meant to model the current year.
Does Georgia have a special rate for qualified dividends?v
No. Georgia does not create a lower state tax rate for qualified dividends. Qualified dividends can receive preferential federal treatment, but Georgia generally taxes dividend income through the same state taxable income calculation and flat 5.19% rate.
How does Georgia tax capital gains?v
Georgia generally taxes capital gains as regular income at the state level. Long-term holding periods still matter for federal tax, but the Georgia rate does not drop to the federal 0%, 15%, or 20% capital gains brackets.
What is the Georgia standard deduction?v
Georgia lists $12,000 for single, head of household, married filing separately, and qualifying surviving spouse filers, and $24,000 for married filing jointly filers.
Does Georgia tax Social Security or retirement income?v
Georgia does not tax Social Security or Railroad Retirement benefits. Taxpayers age 62 or older, or permanently and totally disabled taxpayers, may also qualify for a retirement income exclusion. Georgia points taxpayers to Form IT-511 for the current worksheet and limits.
When are Georgia individual income tax returns due in 2026?v
Georgia says 2025 individual income tax returns must be received or postmarked by April 15, 2026. Tax year and filing year are different, so do not mix prior-year filing guidance with current-year planning.