Georgia Payroll · Flat 5.19% State Tax · IRS Publication 15-T
Georgia Paycheck Calculator 2025
Estimate your Georgia take-home pay for hourly or salaried work. Georgia withholds a flat 5.19% state income tax after the Georgia standard deduction and $4,000 dependent allowances, with no employee unemployment tax and no local wage tax. Uses 2025 IRS Publication 15-T rates.
Pay Details
Check this on Form W-4 if you hold two jobs or your spouse also works. It switches to the higher federal Step 2 withholding schedule.
Pre-Tax Deductions (Optional)
Traditional elective deferral. Lowers federal and Georgia tax.
Cafeteria-plan medical premiums. Lowers federal, Georgia, and FICA wages.
Federal W-4 Adjustments (Optional)
Annual federal dependent credit total (e.g. $2,000 per child under 17)
Federal Step 4c additional withholding per paycheck
Georgia Withholding (Form G-4)
Sets the Georgia standard deduction. Married couples who both work each use $12,000.
Dependents claimed on Form G-4. Each removes $4,000/yr from Georgia wages.
Optional additional Georgia amount requested on Form G-4.
Georgia income tax is a flat 5.19% for 2025, applied after the Georgia standard deduction and $4,000 per dependent. Georgia has no employee-paid unemployment tax and no local wage tax, so those lines never appear.
Enter your pay details and click Calculate to see your take-home pay breakdown.
Want the full Georgia payroll picture, including employer unemployment tax, Form G-4 mechanics, the mid-2025 rate cut, and filing frequencies? Read the Georgia Payroll Taxes guide.
Georgia Payroll Taxes Guide →Short Answer
This Georgia paycheck calculator estimates net take-home pay after federal income tax withholding, Social Security (6.2%), Medicare (1.45%), and Georgia income tax at a flat 5.19% applied after the Georgia standard deduction and $4,000 dependent allowances. For a single filer earning $65,000 per year paid biweekly with no dependents, gross pay is $2,500.00 per period and Georgia net take-home is approximately $1,975.49. Georgia has no employee unemployment contribution and no local city wage tax, so the only income taxes on your stub are federal and the flat 5.19% state line.
Key Takeaways
- Georgia income tax is a flat 5.19% for 2025. The rate was cut from 5.39% to 5.19% effective July 1, 2025 but retroactive to January 1, 2025, so the full-year 2025 rate is 5.19%.
- Unlike Illinois, Georgia builds a real standard deduction into withholding: $12,000 for single, head of household, or married filing separately, and $24,000 for a married employee filing jointly with one income. Each dependent removes another $4,000.
- Because of that deduction, the effective Georgia rate is well below 5.19% at low and moderate incomes, and a lower earner with several dependents can have $0 Georgia tax withheld entirely.
- A traditional 401(k) deferral reduces Georgia tax. Georgia income tax starts from federal adjusted gross income, so a deferral already excluded from federal wages is excluded from Georgia wages too. A $7,800 deferral saves about $405 of Georgia tax.
- Section 125 cafeteria-plan medical premiums reduce federal wages, Georgia wages, and Social Security and Medicare wages.
- Georgia has no employee-paid unemployment tax and no local city income tax. There is no Atlanta or Savannah earnings tax, and unemployment insurance is funded entirely by employers.
- Bonuses and supplemental wages follow separate federal withholding rules (flat 22% or aggregate method) and the same flat 5.19% Georgia rate. For supplemental pay use the Bonus Tax Calculator and see the Bonus Tax Withholding Guide.
2025 Georgia Paycheck Tax Quick Reference
| Tax | Rate | Wage Base / Threshold | Notes |
|---|---|---|---|
| Federal Income Tax | 10%–37% | No cap | Graduated brackets. Based on W-4 filing status and Publication 15-T percentage method tables. |
| Social Security (OASDI) | 6.2% employee | $176,100 (2025) | Withholding stops at wage base. Employer matches 6.2%. |
| Medicare (HI) | 1.45% employee | No limit | Employer matches 1.45%. |
| Additional Medicare Tax | 0.9% | $200,000 single/HOH; $250,000 MFJ; $125,000 MFS | Employee only. Employer withholds once individual wages exceed $200,000. |
| Georgia Income Tax | 5.19% flat (2025) | No cap | Applied after the Georgia standard deduction and dependent allowances. Cut from 5.39% mid-2025. |
| GA Standard Deduction | $12,000 / $24,000 | Reduces taxable wages | $12,000 single/HoH/MFS; $24,000 married filing jointly, one income. |
| GA Dependent Allowance | $4,000 each | Reduces taxable wages | Per dependent claimed on Form G-4. |
| Georgia Unemployment (employee) | None | — | Georgia UI is employer-funded only. No employee deduction. |
| Local City Wage Tax | None | — | Georgia has no local income taxes anywhere in the state. |
How This Calculator Works
Hourly Mode: Gross Pay Per Period
Gross pay per period equals the hourly rate multiplied by hours worked per week, then scaled to the pay period. For biweekly pay: hourly rate × hours per week × 2. For weekly: hourly rate × hours per week. For semi-monthly and monthly: hourly rate × hours per week × (52 ÷ periods per year).
Salary Mode: Gross Pay Per Period
Gross pay per period equals annual salary divided by the number of pay periods per year. Weekly: ÷ 52. Biweekly: ÷ 26. Semi-monthly: ÷ 24. Monthly: ÷ 12.
Which Wages Georgia Taxes
Georgia income tax begins with your federal adjusted gross income, so the wages Georgia withholds on are the same wages that are subject to federal income tax withholding. That has a clean, practical result on a paycheck:
- Federal taxable wages = gross − Section 125 medical − 401(k) elective deferral.
- Georgia taxable wages = the same base as federal, then further reduced by the Georgia standard deduction and $4,000 per dependent before the rate is applied.
- FICA wages (Social Security and Medicare) = gross − Section 125 medical. The 401(k) deferral does not reduce FICA.
Because Georgia starts from federal income, a traditional deferral lowers the state line as well as the federal line, which is why the calculator shows a small Georgia tax saving whenever you enter a 401(k) amount.
Social Security Tax
Social Security is 6.2% of annualized FICA wages up to the $176,100 wage base for 2025. The per-period amount is the annualized Social Security tax divided by pay periods. This calculator does not track year-to-date cumulative wages, so for workers approaching the wage base, actual withholding will stop mid-year once the limit is reached.
Medicare Tax
Standard Medicare is 1.45% on all FICA wages. The calculator adds the 0.9% Additional Medicare Tax on annualized FICA wages above $200,000, matching the employer withholding rule in IRS Topic 560: withholding starts once wages exceed $200,000 in a calendar year regardless of filing status. Final liability on Form 8959 uses filing-status thresholds ($200,000 single/HOH, $250,000 MFJ, $125,000 MFS).
Federal Income Tax Withholding
The calculator follows IRS Publication 15-T Worksheet 1A (Percentage Method for Automated Payroll Systems) for 2025:
- Annualize the per-period gross pay (multiply by pay periods per year).
- Subtract annualized Section 125 medical premiums and 401(k) elective deferrals to get federal taxable wages.
- Add Step 4a other income; subtract Step 4b additional deductions.
- Subtract the line 1g allowance: $12,900 for married filing jointly or $8,600 otherwise. If the W-4 Step 2 box is checked, subtract $0 instead. The result is the Adjusted Annual Wage Amount.
- Apply the Annual Percentage Method table for the W-4 filing status - the STANDARD schedule, or the Step 2 Checkbox schedule when the Step 2 box is checked - then divide the tentative annual withholding by pay periods.
- Subtract Step 3 dependent credits divided by pay periods, then add Step 4c extra withholding.
Georgia Income Tax
Georgia follows the percentage method in the Georgia Employer's Withholding Tax Guide. The employer subtracts the annual standard deduction for the employee's Form G-4 marital status, subtracts $4,000 for each dependent claimed, and multiplies the remainder by the flat rate:
GA tax = 5.19% × ( annual wages − standard deduction − ($4,000 × dependents) )
The standard deduction is $12,000 for single, head of household, and married filing separate employees, and $24,000 for a married employee filing jointly whose spouse does not work; married couples who both work each use $12,000. Because a real deduction sits inside the formula, the effective Georgia rate is lower than 5.19% at low and moderate incomes and can reach zero for a lower earner with dependents. Any extra Georgia withholding you requested on Form G-4 is added on top. The same 5.19% rate applies to bonuses paid in the second half of 2025.
No Georgia Employee Unemployment or Local Tax
Georgia collects no employee unemployment contribution; the entire cost of Georgia unemployment insurance falls on employers through the Georgia Department of Labor. Georgia also has no local income taxes anywhere in the state, so there is no Atlanta or Savannah city line comparable to an Ohio municipal tax or the Philadelphia Wage Tax. That leaves a Georgia paycheck with only two income-tax lines, federal and the flat 5.19% state tax, plus FICA.
Real-World Paycheck Scenarios
Scenario 1: Salaried Single Filer in Atlanta
Devin earns $65,000 per year at an Atlanta logistics firm, paid biweekly, filing single with a standard federal W-4 and no dependents on Form G-4. He has no 401(k) deferral and no cafeteria-plan premiums. His biweekly gross is $65,000 ÷ 26 = $2,500.00.
Georgia detail: Devin's annual wages of $65,000 are reduced by the $12,000 single standard deduction to $53,000, times 5.19% = $2,750.70 annual, divided by 26 = $105.80 per period. His effective Georgia rate is only about 4.23% of gross, below the 5.19% headline rate, because the standard deduction shelters the first $12,000. A worker in Illinois at the same salary pays a flat 4.95% with a much smaller allowance, so the two states land closer together than the headline rates suggest.
Scenario 2: The 401(k) Deferral That Cuts Georgia Tax
Renee earns $85,000 per year in Savannah, paid biweekly, filing single with no dependents. She defers $300 per period to a traditional 401(k) ($7,800 per year). Because Georgia starts from federal income, the deferral lowers her Georgia line as well as her federal line.
Renee's federal and Georgia wages are both $77,200 (gross less the $7,800 deferral), while her FICA wages stay at $85,000 because a 401(k) deferral never reduces Social Security and Medicare. Her Georgia tax of $130.15 comes from ($77,200 − $12,000) × 5.19% ÷ 26. If she stopped the deferral, her Georgia tax would rise to $145.72, so the deferral saves $7,800 × 5.19% = $404.82 per year of Georgia tax now, taxed later when she draws the retirement income; see the Pension and Annuity Income Tax Guide for how distributions are treated at the back end.
Practitioner Insight
The Georgia surprise for 2025 is the rate itself. Georgia cut the flat rate from 5.39% to 5.19% in the middle of the year, retroactive to January 1, so a worker who read a payroll notice in the spring saw one rate and a paycheck in the fall saw another. The full-year 2025 rate is 5.19%, and the calculator uses it, but people who compare a January stub to a September stub often think a mistake was made when it was actually the law changing underneath them.
The second recurring item is workers arriving from Illinois or a no-income-tax state who misjudge the Georgia line. Illinois is flat with a tiny allowance, so people assume Georgia's higher 5.19% headline means a much bigger bite. In practice Georgia's $12,000 standard deduction and $4,000-per-dependent allowances pull the effective rate down, and a parent of two earning $45,000 can owe far less Georgia tax than the headline rate implies. We always model the effective rate, not the headline, when someone is deciding whether a Georgia offer beats an Illinois one.
A third one worth flagging: the Form G-4 dependent count is the lever, and it is easy to leave stale. A client who had another child but never updated G-4 is over-withholding by $4,000 × 5.19% each year the allowance is missing. When someone's Georgia refund is unusually large, an out-of-date G-4 is the first thing we check.
When This Calculator Gives a Less Accurate Estimate
- Mid-year 2025 rate change: Georgia withheld at 5.39% before July 1, 2025 and 5.19% after. This calculator applies the full-year 5.19% rate. A stub dated before July 2025 used the higher rate, so a specific early-2025 paycheck will not match.
- Very low earners with many dependents: Once the standard deduction and $4,000 dependent allowances exceed annual wages, Georgia withholding is zero. The calculator floors the state line at zero, which is correct, but the exact break-even depends on your specific dependent count.
- Roth 401(k) contributions: A Roth deferral is a post-tax deduction. It reduces neither federal nor Georgia taxable wages. Do not enter it in the 401(k) field, which models traditional pre-tax deferrals only.
- Non-medical cafeteria benefits: The Section 125 field models qualified medical premiums. Dependent care FSA and other cafeteria elections follow their own federal rules, which then flow through to the Georgia base differently.
- Multi-state and remote workers: Georgia has no reciprocity agreements with other states, so a resident of another state working in Georgia is generally subject to Georgia withholding on Georgia-source wages. This calculator assumes Georgia resident withholding.
- Year-to-date tracking and variable hours: The calculator annualizes a single consistent pay period. Social Security stops mid-year at the wage base, overtime and seasonal hours vary, and bonuses use supplemental federal withholding rules.
Frequently Asked Questions
What is the Georgia state income tax withholding rate for 2025?
Georgia levies a flat individual income tax of 5.19% for 2025. The rate was reduced from 5.39% to 5.19% effective July 1, 2025 but retroactive to January 1, 2025, so the full-year 2025 rate is 5.19%. For payroll withholding, employers apply 5.19% to annual wages after subtracting the Georgia standard deduction and a $4,000 allowance for each dependent claimed on Form G-4. Unlike Illinois, Georgia builds a sizable standard deduction into the withholding math, so the effective state rate is well below 5.19% at low and moderate incomes.
How much is the Georgia standard deduction in the withholding formula?
For withholding, Georgia subtracts an annual standard deduction of $12,000 for single, head of household, and married filing separate employees, and $24,000 for a married employee filing jointly whose spouse does not work. Married couples who both work each use the $12,000 amount. Each dependent claimed on Form G-4 removes another $4,000 from annual taxable wages. These amounts took effect January 1, 2024, and the separate additional deductions for taxpayers over 65 or blind were eliminated at the same time.
Do 401(k) contributions reduce Georgia state income tax?
Yes. Georgia income tax starts from your federal adjusted gross income, and a traditional 401(k) or 403(b) elective deferral is already excluded from federal taxable wages, so it is excluded from Georgia taxable wages too. A worker deferring $7,800 to a traditional 401(k) reduces Georgia taxable wages by $7,800 and saves about $405 of Georgia tax at the 5.19% rate. The deferral still does not reduce Social Security and Medicare wages, which are based on gross pay less only Section 125 medical premiums.
Does Georgia have local city income taxes on wages?
No. Georgia does not allow cities, counties, or school districts to impose a local income tax on wages. Atlanta, Savannah, Augusta, and every other Georgia jurisdiction collect no local wage or earnings tax, so there is no city line on a Georgia pay stub comparable to the Ohio municipal income tax or the Philadelphia Wage Tax. The only income tax withheld from a Georgia paycheck is the federal tax and the flat 5.19% Georgia state tax.
Do Georgia employees pay state unemployment tax?
No. Georgia unemployment insurance is funded entirely by employer contributions to the Georgia Department of Labor. Employees pay nothing toward Georgia unemployment, so there is no employee unemployment line on a Georgia paycheck. Employers pay State Unemployment Insurance on the first $9,500 of each worker's wages, at a new-employer rate of 2.7% or an experience-rated rate. Georgia also has no state disability insurance or paid-family-leave payroll tax deducted from wages.
How do I fill out Form G-4 for Georgia withholding?
Form G-4 is Georgia's employee withholding allowance certificate. You select a marital status, which sets your standard deduction ($12,000 for single or head of household, $24,000 for married filing jointly with one income, $12,000 for married filing separately or where both spouses work), and you enter the number of dependent allowances, each worth $4,000 in the withholding formula. Claiming more dependent allowances lowers the Georgia tax withheld from each paycheck. If you do not file a Form G-4, the employer withholds as if you are single with zero allowances.
Does Georgia tax health insurance premiums paid through a cafeteria plan?
No. Employer-sponsored medical premiums paid through an IRC Section 125 cafeteria plan are excluded from federal taxable wages, and because Georgia income tax begins with federal adjusted gross income, they are excluded from Georgia taxable wages as well. Section 125 medical premiums also reduce Social Security and Medicare wages. In Georgia, both a traditional 401(k) deferral and a Section 125 medical premium reduce the state taxable wage base.
What is the Social Security wage base for 2025?
The Social Security wage base for 2025 is $176,100. Social Security tax at 6.2% applies to wages up to this amount, and withholding stops once cumulative wages for the year exceed it. Medicare has no wage base limit and continues at 1.45% on all wages. Employers withhold an additional 0.9% Medicare surtax on wages above $200,000 regardless of filing status; final liability thresholds are $250,000 for married filing jointly and $125,000 for married filing separately.
How does a Georgia paycheck compare to other states?
At the same gross salary, a Georgia worker takes home less than a worker in Texas or Florida, which levy no state income tax, because Georgia adds the flat 5.19% state line. Compared with a graduated high-tax state like California or New York, Georgia is simpler and often lighter at higher incomes because the rate never rises with earnings, and its standard deduction shelters the first slice of pay. Georgia's headline 5.19% is higher than Illinois's 4.95%, but Georgia's larger standard deduction narrows the real gap. Compare directly with the Texas, Florida, Illinois, Ohio, and New York calculators.
Why does my actual Georgia paycheck differ from this estimate?
This calculator estimates standard federal withholding, FICA, and the flat 5.19% Georgia tax after the Georgia standard deduction and dependent allowances. Actual paychecks also reflect post-tax deductions such as Roth 401(k) contributions and garnishments, year-to-date cumulative Social Security tracking, the mid-2025 rate change from 5.39% to 5.19%, employer-specific payroll adjustments, mid-year W-4 or G-4 changes, and any additional Georgia withholding you requested on Form G-4. The calculator assumes consistent pay each period and does not track cumulative wages across the year.
What To Do Next
Start by confirming two Georgia-specific numbers before you trust any paycheck estimate. First, pull your most recent pay stub and check whether the state line looks like 5.19% of your wages after the Georgia standard deduction, not 5.19% of gross with no deduction. If the number looks too high, the usual cause is a missing or stale Form G-4. Second, check the dependent count on your G-4 against your actual dependents, since each dependent allowance is worth $4,000 off your Georgia taxable wages.
If the dependent count is wrong, the fix is a new Form G-4 submitted to your employer. If you started a Georgia job in the first half of 2025, remember your early paychecks used the old 5.39% rate before the mid-year cut to 5.19%, so a year-to-date figure can look slightly high against the current rate.
For the full Georgia employer picture, including the state unemployment wage base and filing frequencies, read the Georgia Payroll Taxes guide. To understand how withholding connects to your year-end liability, see How Payroll Taxes Work and W-4 Withholding Explained. To decode every line on the stub itself, use How to Read a Pay Stub. If you also have self-employment income, the 1099 Tax Calculator estimates the federal side including self-employment tax.
Sources & Editorial Disclosure
- Georgia Department of Revenue, Employer's Withholding Tax Guide (2025), percentage method for employee withholding (flat 5.19% rate; standard deduction $12,000 / $24,000; $4,000 dependent allowance; rate cut from 5.39% effective July 1, 2025, retroactive to January 1, 2025)
- Georgia Department of Revenue, 2025 Employer's Tax Guide (Table E percentage method; What's New for Tax Year 2025)
- Georgia Department of Labor, State Unemployment Insurance (employer-funded; $9,500 wage base; 2.7% new-employer rate)
- IRS Publication 15-T (2025), Employer's Tax Guide to Federal Income Tax Withholding
- IRS Topic 751, Social Security and Medicare Withholding Rates
- IRS Topic 560, Additional Medicare Tax
- Social Security Administration, 2025 Wage Base ($176,100)
- Authored by Munib Ur Rehman · Reviewed by Nausheen Shahid, LMN Tax Inc. Not affiliated with the IRS or the State of Georgia. For informational purposes only.