Georgia’s 2026 changes
HB 463 made three changes for 2026: the rate fell from 5.19% to 4.99%, the standard deduction rose to $15,000 (single, head of household, married filing separately) and $30,000 (married filing jointly), and the dependent deduction rose to $5,000. Employers withheld at 5.19% until the new rate took effect on 11 May 2026, so paychecks from early 2026 may have had slightly more withheld; the difference comes back when you file.
How Georgia withholding works
- Subtract the standard deduction for your pay period (single $576.92 bi-weekly; married with one income $1,153.85).
- Subtract $5,000 ÷ pay periods for each dependent allowance on Form G-4.
- Withhold 4.99% of the rest.
The Department of Revenue’s example: $2,000 semi-monthly, married with one income and one child – (2,000 − 1,250 − 208.33) × 4.99% = $27.03. This calculator reproduces it in its tests.
Worked example: $60,000 in Georgia
Single, $60,000 salary, paid every two weeks, Georgia
Gross pay is $2,307.69 per paycheck. Federal income tax is $193 and Social Security and Medicare $177. Georgia withholds $86. Take-home pay is $1,852 per paycheck, or $48,144 a year.
- Take-home pay per year
- $48,144
- Federal income tax withheld
- $193.08
- Georgia income tax withheld
- $86.374.99% flat
| Item | Per paycheck | Per year |
|---|---|---|
| Gross pay | $2,307.69 | $60,000.00 |
| Federal income tax | −$193.08 | −$5,020.08 |
| Social Security (6.2%) | −$143.08 | −$3,720.08 |
| Medicare (1.45%) | −$33.46 | −$869.96 |
| Georgia income tax | −$86.37 | −$2,245.62 |
| Take-home pay | $1,851.70 | $48,144.26 |
At $100,000 a year, take-home pay is about $74,939 a year.