Important Tax Updates

Important Dates

The Georgia Department of Revenue will begin processing 2025 individual income tax returns on Monday, February 2, 2026.

The deadline to file 2025 individual income tax returns, without an extension, is April 15, 2026
Most refunds are issued within 3 weeks from the date a return is received by the Department. However, it may take up to 12 weeks to process
First-time filers and those who have not filed in five or more years will receive a paper refund check

W-2 and 1099-MISC with non-employee compensation (NEC) income statements are due on or before January 31st of the following year.
All other 1099 income statements are due on or before February 28th of the following calendar year.
If the due date falls on a weekend or holiday, the return is due the next day that is not a weekend or holiday.

The Georgia income tax rate has been reduced to a flat rate of 4.99%.
The Georgia standard deduction has been increased to $15,000 for single taxpayers, heads of households, and married taxpayers filing separately, or $30,000 for married taxpayers filing jointly
Farmer Payments Payments made under the Farmer Bridge Assistance Program and Assistance for Specialty Crop Farmers Program are excluded from taxable income, subject to certain conditions.
Overtime and Tipped Wage Taxation Georgia did not conform to the exemptions from income for overtime and tipped wages in the One Big Beautiful Bill Act. However, up to $1,750 of each may be exempted from the calculation of taxable net income.

Georgia Employer Childcare Expense Credit (NEW- Credit 162) Employers who pay for childcare expenses for their employees are eligible for a credit of $500 per child ($1,000 for the first year)
One-Time Tax Credit: Residents of the state who paid taxes in 2024 and 2025 are eligible for a one-time tax credit of up to $500.