Georgia Tax Guide for Employers (2026) 

Georgia uses a progressive income tax system with its own unique filing status codes on Form G-4. The state allows for dependent and additional allowances that reduce taxable income. 

Georgia’s progressive income tax is based on the employee’s filing status from Form G-4 (codes A through D), plus the number of dependent allowances and additional allowances. Georgia recently transitioned to lower rates as part of ongoing tax reform, with rates expected to continue declining in coming years. 

Georgia supports the following supplemental calculation methods. When using the flat method, the supplemental rate is 5.39%. 

Your assigned SUTA rate will be based on your company’s experience with unemployment claims. New employers typically start at the default rate of 2.7%. 

Follow these steps to begin withholding Georgia payroll taxes for your employees: 

1. Obtain your Federal EIN at irs.gov
2. Register with the Georgia Department of Revenue at gtc.dor.ga.gov
3. Register for SUTA with the Georgia Department of Labor at dol.georgia.gov
4. Submit a Netchex tax team request to enable Georgia SIT and SUTA
5. Have each employee complete their tax forms with an automated onboarding task in Netchex, digitally storing tax forms
6. Configure any additional tax settings in the employee profile

Once setup is complete in Netchex, the system will automatically calculate, withhold, and remit all Georgia payroll taxes on your behalf. 

The following are general filing and deposit deadlines for Georgia payroll taxes. Deadlines may vary based on your employer size and deposit frequency. Always verify current schedules at Georgia Department of Revenue. 

Note: Deadlines are subject to change. Always confirm current requirements directly with Georgia Department of Revenue at https://dor.georgia.gov/taxes/withholding-tax. 

The following official resources will help you stay current on Georgia payroll tax requirements: 

• Georgia Department of Revenue
• Georgia DOR Withholding
• Georgia Form G-4

What is Georgia’s current income tax rate? 

Georgia’s income tax is 5.39% flat rate as of 2024, transitioning from its prior progressive system. 

What form do Georgia employees complete? 

Employees complete Form G-4, the Georgia Employee’s Withholding Allowance Certificate. 

What is Georgia’s SUTA wage base? 

Georgia’s SUTA wage base is $9,500 per employee per year. Verify at dol.georgia.gov. 

Does Georgia have local payroll taxes? 

No. Georgia does not have local payroll taxes. 

What is Georgia’s supplemental withholding rate? 

Georgia’s supplemental flat rate is 5.39% (flat rate).