Last updated: December 17th, 2025
Each state has unique income tax withholding rules. Below are Georgia's 2026 withholding instructions, including allowance calculations, standard deduction adjustments, and the percentage method for determining tax due.
Employers must also adhere to federal income tax withholding rules. More information can be found here about federal rates.
Alternatively, employers can automatically calculate payroll withholding by using ezPaycheck.
| State Abbreviation | GA |
|---|---|
| State Tax Withholding State Code | 13 |
| Acceptable Exemption Form | None |
| Basis For Withholding | State Standard Deduction and Allowances |
| Acceptable Exemption Data | S, N, M / Number of Exemptions |
| TSP Deferred | No |
| Special Coding | None |
| Additional Information | None |
| Official State Tax Website | Visit Official Website |
Georgia's Form G-4 does not assign numeric 'personal' allowances for self/spouse on the form; instead, it uses filing status and dependent allowances. The employee selects their filing status letter (A = Single; B = Married filing separate or married filing jointly with both working; C = Married filing jointly, one spouse working; D = Head of Household), which the employer uses to apply the correct tax table. Then, the employee claims a number of Dependent Allowances equal to number of dependents they will claim. No fixed allowance for self is listed (the tax tables inherently account for the personal exemption in each status). An additional worksheet on the G-4 allows extra allowances if the employee expects itemized deductions significantly above the standard deduction.
| Component | Allowances | Notes |
|---|---|---|
| Filing Status | Letter code (A, B, C, or D) | A = Single; B = Married (both working); C = Married (one working); D = Head of Household |
| Dependent Allowances | Number of dependents | Equal to number of dependents claimed |
| Itemized Deductions (Optional) | Calculated allowances | Excess deductions ÷ $4,000 = additional allowances |
Total Allowances = Dependent Allowances + (Excess Itemized Deductions ÷ $4,000)
Georgia does not use a fixed allowance for self or spouse - the filing status selection determines the tax table used. Personal exemptions are built into the tax tables for each status.
For links to official state tax and revenue websites for all 50 states, visit our State and Local Tax Sites page.
Subtract the biweekly Thrift Savings Plan contribution from the gross biweekly wages.
Subtract the nontaxable biweekly Federal Health Benefits Plan payment from the amount computed in step 1.
Add the taxable biweekly fringe benefits (taxable life insurance, etc.) to the amount computed in step 2 to obtain the adjusted gross biweekly wages.
Multiply the adjusted gross biweekly wages by 26 to obtain the annual wages.
Determine the standard deduction by applying the following guideline and subtract this amount from the annual wages.
Determine the dependent exemption allowance by applying the following guideline and subtract this amount from the result of step 5.
Dependent Exemption Allowance = $4,000 × Number of Dependents
Apply taxable income computed in step 6 to the tax withholding table to determine the annual Georgia tax withholding.
Tax = Taxable Income × 5.09%
Divide the annual Georgia tax withholding by 26 to obtain the biweekly Georgia tax withholding.
Want to calculate in an easier way? Learn how to calculate Georgia taxes via ezPaycheck below.
Learn More| Annualized Wages | Deduction |
|---|---|
| All | $12,000 |
Standard deduction for Single-S or Head of Household-H.
| Annualized Wages | Deduction |
|---|---|
| All | $12,000 |
Standard deduction for Married-N (Filing Separately or Joint Return - Both Spouses Working).
| Annualized Wages | Deduction |
|---|---|
| All | $24,000 |
Standard deduction for Married-M (Filing Joint Return - One Spouse Working).
| Withholding Allowance | Annual Amount |
|---|---|
| 1 | $4,000 |
Formula: $4,000 × Number of Dependents
Dependent exemption allowance.
Rate: 5.09%
Georgia uses a flat tax rate of 5.09% on taxable income after standard deduction and dependent exemptions.
ezPaycheck simplifies payroll calculations, including Georgia's withholding rules. Easily compute taxes, generate reports, and print paychecks or tax forms.
We strive to provide accurate and up-to-date Georgia state tax information for 2026. If you notice any discrepancies, errors, or have questions about the tax rates or calculations shown on this page, please contact our support team. We appreciate your feedback and will review and update the information as needed.
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