Georgia Property Tax Calculator 2026

Georgia flat tax structure

Georgia's transition to a flat tax simplified the filing process considerably. Single filers now apply 5.19% to taxable income (federal AGI plus Georgia additions minus subtractions, the $12,000 standard deduction, and any dependent exemptions). Married-filing-jointly applies the same rate to a $24,000 standard deduction base. Capital gains are taxed at the same flat rate — no preferential treatment.

Georgia fully exempts Social Security benefits at the state level. The Retirement Income Exclusion is among the most generous in the country: filers age 62+ may exclude up to $35,000 of retirement income, and filers age 65+ may exclude up to $65,000 per spouse — Georgia is therefore particularly attractive for retired households drawing 401(k) and pension income.

Georgia credits and deductions

• Retirement Income Exclusion — up to $35,000 (age 62–64) or $65,000 (age 65+) per spouse per year of qualifying retirement income.
• Low Income Credit — up to $26 per exemption for filers below the income limit (small but refundable).
• Child and Dependent Care Credit — 30% of the federal credit.
• Qualified Education Expense Credit — for contributions to certified Student Scholarship Organizations, capped annually and oversubscribed; available January 1 each year on a first-come basis.
• Path2College 529 deduction — up to $4,000 per beneficiary per year (single) or $8,000 (joint).
• Disaster Recovery Credit — periodically reauthorized for property losses in declared disaster counties.

Georgia property tax and homestead

Georgia counties assess property at 40% of fair market value, then apply the millage rate. The effective rate of approximately 0.92% on full market value means a $400,000 home typically carries a $3,700 annual property tax bill — moderate by national standards.

The Standard Homestead Exemption ($2,000 off the 40% assessed value) is available to every owner of an owner-occupied home and is filed once with the county tax assessor; many counties also offer enhanced senior, school-tax-freeze, and disability exemptions. Fulton, Cobb, and DeKalb counties offer particularly generous senior exemptions that can eliminate the school portion of the property tax (typically 60–70% of the total bill) for filers age 65+ under the income limit.

Atlanta and city-level taxes

Atlanta does not impose a wage income tax on individuals. The City of Atlanta imposes a business occupation tax, a hotel/motel tax, and a 4% combined city/MARTA sales tax that, when added to the 4% state and 3% Fulton County rates, brings the combined Atlanta sales tax to 8.9%. Suburbanites in Sandy Springs, Roswell, and Alpharetta typically face combined sales tax between 7% and 8%.

Georgia planning tips

• If you are 62+, model the Retirement Income Exclusion carefully — Roth conversions and traditional IRA withdrawals up to the exclusion are effectively state-tax free.
• Apply for senior homestead exemptions in the year you turn 62 or 65. Many counties' enhanced senior exemptions require annual income verification but provide thousands in annual savings.
• Use the Path2College 529 deduction — Georgia residents must use the in-state plan to qualify for the deduction; out-of-state 529 contributions are not deductible.
• Apply early for the Qualified Education Expense Credit each January — the statewide cap is typically oversubscribed within weeks.
• If relocating from a high-tax state, time the move before realizing major capital gains or RSU vesting events to capture the lower Georgia rate.