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Table of Contents

  1. Georgia Minimum Wage Rates
  2. Georgia State Income Tax (SIT) Rates
  3. Georgia State Unemployment Insurance (SUI) Rates
  4. Georgia State Disability Insurance (SDI) Rates
  5. Miscellaneous Georgia Tax Information
  6. Georgia Employer Registration
  7. Additional Georgia Payroll Tax Resources

The Peach State uses a lower minimum wage rate than the one required by the federal government, but only for employees not covered by the Fair Labor Standards Act (FLSA). The state also has some unique taxes for corporations based on their income and net worth. 
 
When it comes to processing payroll, Georgia-based organizations must handle the following taxes in addition to those required by the federal government:

The below information was last updated July 28, 2023. It is not intended as legal or tax advice.

 

Georgia Minimum Wage Rates

Wage Type

Georgia Rates

Federal Rates

Minimum Wage

 $5.15*

$7.25

Tipped Minimum Wage

 N/A

$2.13

Actual Tip Credit

 N/A

$5.12

Wage Type

Georgia Rates

Federal Rates

Minimum Wage

 $5.15*

$7.25

Tipped Minimum Wage

 N/A

$2.13

Actual Tip Credit

 N/A

$5.12

*Only applies to employees in the state who aren't covered under the FLSA.

 

Georgia State Income Tax (SIT) Rates

Georgia's SIT is currently progressive, meaning it adjusts based on the income level of the employee paying the tax. However, on January 1, 2024, the state will change to a flat tax of 5.49%, that will decrease by 0.1% every year until the rate reaches 4.99%.

Filing Status

Income Tax Bracket
[Over X] - [But not over Y]

2023 Income Tax Rate
Single / Individual $0 - $750 1% of excess over $0
$750 - $2,250 $7.50 + 2% of excess over $750
$2,250 - $3,750 $37.50 + 3% of excess over $2,250
$3,750 - $5,250 $82.50 + 4% of excess over $3,750
$5,250 - $7,000 $142.50 + 5% of excess over $5,250
$7,000 or greater $230 + 5.75% of excess over $7,000
Married (filed jointly w/one income) / Head of Household $0 - $1,000 1% of excess over $0
$1,000 - $3,000 $10 + 2% of excess over $1,000
$3,000 - $5,000 $50 + 3% of excess over $3,000
$5,000 - $7,000 $110+ 4% of excess over $5,000
$7,000 - $10,000 $190 + 5% of excess over $7,000
$10,000 or greater $340 + 5.75% of excess over $10,000
Married (filed jointly w/dual income or separately) $0 - $500 1% of excess over $0
$500 - $1,500 $5 + 2% of excess over $500
$1,500 - $2,500 $25 + 3% of excess over $1,500
$2,500 - $3,500 $55 + 4% of excess over $2,500
$3,500 - $5,000 $95 + 5% of excess over $3,500
$5,000 or greater $170 + 5.75% of excess over $5,000

Filing Status

Income Tax Bracket
[Over X] - [But not over Y]

2023 Income Tax Rate
Single / Individual $0 - $750 1% of excess over $0
$750 - $2,250 $7.50 + 2% of excess over $750
$2,250 - $3,750 $37.50 + 3% of excess over $2,250
$3,750 - $5,250 $82.50 + 4% of excess over $3,750
$5,250 - $7,000 $142.50 + 5% of excess over $5,250
$7,000 or greater $230 + 5.75% of excess over $7,000
Married (filed jointly w/one income) / Head of Household $0 - $1,000 1% of excess over $0
$1,000 - $3,000 $10 + 2% of excess over $1,000
$3,000 - $5,000 $50 + 3% of excess over $3,000
$5,000 - $7,000 $110+ 4% of excess over $5,000
$7,000 - $10,000 $190 + 5% of excess over $7,000
$10,000 or greater $340 + 5.75% of excess over $10,000
Married (filed jointly w/dual income or separately) $0 - $500 1% of excess over $0
$500 - $1,500 $5 + 2% of excess over $500
$1,500 - $2,500 $25 + 3% of excess over $1,500
$2,500 - $3,500 $55 + 4% of excess over $2,500
$3,500 - $5,000 $95 + 5% of excess over $3,500
$5,000 or greater $170 + 5.75% of excess over $5,000

Additional Georgia SIT Details

Valid Filing Statuses
  • S = Single
  • H = Head of Household
  • MS = Married, filing separately
  • MJ1 = Married, filing jointly (only one working)
  • MJ2 = Married, filing jointly (both working)

Exemptions (quantity)
  • 0 = None
  • 1 = Self
  • 2 = Self and spouse (only eligible for MJ1 status)

Exemptions (individuals)
  • Agricultural labor
  • Crew members
  • Domestics in homes, college clubs, fraternities, or sororities
  • Newspaper carriers under age 18
  • Ordained, commissioned, or licensed ministers or by members of religious orders
  • Workers for foreign governments or international organizations
  • Workers doing work not in the course of an employer's business unless cash is $50 or more, or if not paid in cash
  • Persons with no Georgia income tax liability
  • Nonresident interstate commerce employees
  • Nonresident spouses of military personnel
  • Nonresident short-term nonresident workers
  • Residents working in another state that requires withholding

Form W-4

 Form G-4

Reconciliation Frequency

Annual

Additional Georgia SIT Details

Valid Filing Statuses
  • S = Single
  • H = Head of Household
  • MS = Married, filing separately
  • MJ1 = Married, filing jointly (only one working)
  • MJ2 = Married, filing jointly (both working)

Exemptions (quantity)
  • 0 = None
  • 1 = Self
  • 2 = Self and spouse (only eligible for MJ1 status)

Exemptions (individuals)
  • Agricultural labor
  • Crew members
  • Domestics in homes, college clubs, fraternities, or sororities
  • Newspaper carriers under age 18
  • Ordained, commissioned, or licensed ministers or by members of religious orders
  • Workers for foreign governments or international organizations
  • Workers doing work not in the course of an employer's business unless cash is $50 or more, or if not paid in cash
  • Persons with no Georgia income tax liability
  • Nonresident interstate commerce employees
  • Nonresident spouses of military personnel
  • Nonresident short-term nonresident workers
  • Residents working in another state that requires withholding

Form W-4

 Form G-4

Reconciliation Frequency

Annual

 

Georgia State Unemployment Insurance (SUI) Rates

SUI provides unemployment benefits to eligible workers who are unemployed through no fault of their own (as determined by state law) and meet the state’s eligibility requirements.

Georgia SUI Tax Details

Taxable Wage Base

$9,500

Employee Subject to Tax

No

Rates for Experienced Employers

0.04% - 8.10%

Rates for New Employers

2.70%

Effective Period

Calendar Year

Voluntary Contributions Allowed

Yes; due within 30 days of rate notice mailing.

Georgia SUI Tax Details

Taxable Wage Base

$9,500

Employee Subject to Tax

No

Rates for Experienced Employers

0.04% - 8.10%

Rates for New Employers

2.70%

Effective Period

Calendar Year

Voluntary Contributions Allowed

Yes; due within 30 days of rate notice mailing.

 

 

Georgia State Disability Insurance (SDI) Rates

SDI benefits are funded by employees through mandatory payroll deductions from each paycheck. Georgia, however, doesn't require employers to collect an SDI tax.

 

Miscellaneous Georgia Tax Information

Reciprocal Agreement(s)

Reciprocal agreements are when workers only pay taxes in the state where they live, not the state where they work. Georgia currently has no reciprocal agreements with any other states.

Paid Sick Leave (PSL)

The state of Georgia does not require employers to collect tax for paid sick leave, nor does the state have a program providing paid sick leave to employees.

Corporate Income Tax

In addition to payroll taxes for employees, Georgia also requires corporations to pay an income tax of 5.75% on their taxable net income if they own property or do business in Georgia, or receive income from the state. If a corporation has an S-Corporation status, the shareholders will pay this tax instead of the corporation itself.

Corporate Net Worth Tax

Some corporations will also have to pay a net worth tax in exchange for the privilege of doing business or exercising a corporate franchise in the state. Corporations with a net worth of $100,000 or less (based on submitted income tax returns beginning on or after January 1, 2018) are exempt from this tax but must still file returns.

The specific amount of the tax varies based on the corporation’s net worth, but the maximum annual rate is $5,000 for a net worth of $22 million or greater. All corporations doing business in Georgia for the first time must file an initial net worth return on or before the fifteenth day of the third calendar month after incorporation or qualification in the state.

 

Georgia Employer Registration

The agencies below can help with your state-based employer registration, including best practices, account numbers, and unemployment information. Contact the Department of Revenue for withholding tax topics and the Department of Labor for unemployment tax topics.

Registration Details

Department of Revenue

Department of Labor

Phone

 (877) 423-6711 (404) 232-3301

Online Registration

 https://gtc.dor.ga.gov/_/#1 https://www.dol.state.ga.us/Access/Service/LogonDOL1

Registration Form

 N/A https://dol.georgia.gov/document/unemployment-tax/application-gdol-tax-account-or-status-change-dol-1n/download

Registration Instructions

 Online registration is required. Account number and filing frequency issued during the registration process. Online and paper registration options are available. Account number is given during the online registration process or shortly thereafter by mail.

Employer Self-Service Login

 https://gtc.dor.ga.gov/_/ https://eresponse.gdol.ga.gov/idp/sso/employer/login

Registration Details

Department of Revenue

Department of Labor

Phone

 (877) 423-6711 (404) 232-3301

Online Registration

 https://gtc.dor.ga.gov/_/#1 https://www.dol.state.ga.us/Access/Service/LogonDOL1

Registration Form

 N/A https://dol.georgia.gov/document/unemployment-tax/application-gdol-tax-account-or-status-change-dol-1n/download

Registration Instructions

 Online registration is required. Account number and filing frequency issued during the registration process. Online and paper registration options are available. Account number is given during the online registration process or shortly thereafter by mail.

Employer Self-Service Login

 https://gtc.dor.ga.gov/_/ https://eresponse.gdol.ga.gov/idp/sso/employer/login

 

 

Additional Georgia Payroll Tax Resources

 

This information is provided as a courtesy and may be updated at any time. It is not intended as legal or tax guidance. If you have questions or concerns, we encourage you to seek the advice of a qualified CPA, Tax Attorney, or Advisor.

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