How does Georgia’s tax code compare? Georgia has a flat 5.19 percent individual income tax rate. Georgia has a 5.39 percent corporate income tax rate. Georgia also has a 4.00 percent state sales tax rate and an average combined state and local sales tax rate of 7.44 percent. Georgia has a 0.77 percent effective property tax rate on owner-occupied housing value.
Georgia does not have an estate tax or inheritance tax. Georgia also has a 33.85 cents per gallon gas tax rate and a $0.37 cigarette excise tax rate (per pack of 20 cigarettes). The State of Georgia collects $5,262 in state and local tax collections per capita. Georgia has $5,586 in state and local debt per capita and an 81 percent funded ratio of public pension plans. Georgia’s tax system ranks 18th overall on the 2026 State Tax Competitiveness Index.
Each state’s tax code is a multifaceted system with many moving parts, and Georgia is no exception. The first step toward understanding Georgia’s tax code is knowing the basics. How does Georgia collect tax revenue? Click the tabs below to learn more! You can also explore our state tax maps, which are compiled from our annual publication, Facts & Figures 2025: How Does Your State Compare?
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