Payment Plan

General Information

If you owe a tax debt to the Georgia Department of Revenue and cannot afford to pay it all at once, you can request a payment plan to settle your debt over time.  Payment plans may not be for longer than 60 months.

We can set up payment plans for both individuals and businesses.  In some cases, we may deny your request for a payment plan or cancel a plan after it begins.   The Department will not approve a request for a payment plan if:

  • The taxpayer is in bankruptcy
  • The taxpayer has a pending offer in compromise application filed with the Department
  • The taxpayer has not filed all state tax returns required to be filed with the Department
  • The tax debt has been assigned to one of the Department’s private collection agencies

How It Works

 A payment plan is a formal contract between you and the Department. The general process is outlined below.

  • You request a payment plan for the debt you owe the Department and propose a payment amount and schedule. You can do so online using the Georgia Tax Center.  
  • If the Department accepts your request, the Department will send you an approval letter that details what you owe, the monthly payment amount, the number of monthly payments, and the date of your first payment.
  • The Department will charge a $50.00 fee to set up a new payment plan where payments are sent by electronic funds transfer (EFT).  A $100.00 fee will be charged for new payment plan where payments are sent by paper check. This non-refundable fee is added to what you owe and figured into the plan.  A $25.00 fee may be charged for individuals setting up a new payment plan depending upon their latest federal adjusted gross income.
  • Once you enter into a payment plan, you cannot change the terms of that plan. In some cases, the Department may agree to cancel an existing plan and set up a new one with a different payment amount and schedule.
  • Even if you have a payment plan, the Department may take other steps to collect your debt, including taking your state or federal tax refund.
  • Penalty and interest will continue to accrue on your tax debt until the amount is paid in full.