Georgia has a flat 5.19 percent individual income tax rate, continuing a phased reduction toward a lower flat rate in coming years. Georgia has a flat 5.19 percent corporate income tax rate, a 4.00 percent state sales tax rate, and an average combined state and local sales tax rate of 7.49 percent. Georgia has a 0.79 percent effective property tax rate on owner-occupied housing value. Georgia does not have an estate tax or inheritance tax. Georgia’s gas tax is 34.05 cents per gallon, and its cigarette excise tax is $0.37 per pack of 20 cigarettes.
Georgia raises tax revenue primarily through property taxes (29.9 percent of total state and local tax revenue), individual income taxes (28.0 percent), and general sales taxes (25.5 percent). Georgia collects $5,406 in state and local tax collections per capita, carries $5,572 in state and local debt per capita, and has an 85 percent funded ratio of public pension plans. Georgia’s tax system ranks 24th overall on the 2027 State Tax Competitiveness Index.
Each state’s tax code is a multifaceted system with many moving parts, and Georgia is no exception. Use the tabs below to compare Georgia taxes with other states and to see how Georgia raises tax revenue. You can also browse our tax maps, which are compiled from our annual publication, Facts & Figures 2026: How Does Your State Compare?
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The State Tax Competitiveness Index enables policymakers, taxpayers, and business leaders to gauge how their states’ tax systems compare. While there are many ways to show how much state governments collect in taxes, the Index evaluates how well states structure their tax systems and provides a road map for improvement.
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Facts & Figures serves as a one-stop state tax data resource that compares all 50 states on over 40 measures of tax rates, collections, burdens, and more.
2 min read
Individual income taxes are a major source of state government revenue, accounting for more than a third of state tax collections. How do income taxes compare in your state?
9 min read
Retail sales taxes are an essential part of most states’ revenue toolkits, responsible for nearly a quarter of combined state and local tax collections.
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Forty-four states levy a corporate income tax, with top rates ranging from a 2 percent flat rate in North Carolina to an 11.5 percent top marginal rate in New Jersey. Four states—Georgia, Nebraska, North Carolina, and Pennsylvania—reduced their corporate income tax rates effective January 1, 2026.
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Property taxes are the primary tool for financing local governments. While no taxpayers in high-tax jurisdictions will be celebrating their yearly payments, property taxes are largely rooted in the benefit principle of taxation: the people paying the property tax bills are most often the ones benefiting from the services.
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State tax revenue collections were down 5.5 percent in FY 2020, driven by a dismal final quarter (April through June) as states began to feel the impact of the COVID-19 pandemic. While these early losses are certainly not desirable, they are manageable and far better than many feared.
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