Overview
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.
State Income Tax (SIT)
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.
| Tax Structure | Progressive with multiple brackets |
| State Withholding Form | Form G-4 |
| Filing Status Codes | A, B, C, D |
| Supplemental Rate | 5.39% |
| Allowances | Dependent and additional allowances reduce taxable income |
Supplemental Wages
Georgia supports the following supplemental calculation methods. When using the flat method, the supplemental rate is 5.39%.
Employer State Unemployment Tax (SUTA)
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%.
| Tax Type | Employer-paid only |
| Default New Employer Rate | 2.7% |
| Taxable Wage Base | $[XX,XXX] per employee, per year |
| Rate Assignment | Experience-rated; assigned annually by the state |
Other Taxes & Obligations
Georgia does not currently impose significant additional state-level payroll taxes beyond SIT and SUTA. This keeps payroll relatively streamlined compared to states with multiple layers of tax obligations.
Disclaimer: This content is provided for general informational purposes only and does not constitute legal, tax, or accounting advice. Netchex does not provide tax or legal guidance and makes no representations regarding the accuracy or applicability of this information. Laws and regulations may change. The information on this page reflects payroll tax guidelines as of March 2026. For the most current requirements, please refer to: Georgia Department of Revenue
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