Important Tax Updates

Important Dates

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

Individuals

  • 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

Businesses

  • 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.

2025 Income Tax Changes

  • The Georgia income tax rate remains at a flat rate of 5.19%.
  • Form 500EZ has been discontinued and is no longer accepted for tax years beginning on or after January 1, 2025. Taxpayers should use Georgia Form 500 for all filings from the 2025 tax year forward.
  • 45-day Period to File an Appeal or Protest Taxpayers have 45 days to file a protest after receiving a proposed assessment, being denied a refund, or petition the Tax Tribunal or Georgia Tax Court after receiving an Official Assessment or a Demand for Payment notice.
  • Georgia Tax Court and Pending Tax Tribunal Cases Starting July 1, 2026, the Georgia Tax Court will officially succeed the Tax Tribunal and begin accepting tax appeal petitions. Any cases pending before the Tax Tribunal as of June 30, 2026, will be transferred to the Georgia Tax Court.
  • Subtraction for Hurricane Helene Disaster Relief Payments for agricultural losses incurred as a result of Hurricane Helene.
  • Subtraction for Federal Crop Insurance Proceeds Received for Hurricane Helene for crops damaged in 2024 as a result of the storm.
  • Corporate Filers are allowed seven (7) months to file an extension without being penalized. This applies to Form 600, 600S, 600C, and 600T returns.
  • One Big Beautiful Bill Act: Georgia has yet to adopt the federal tax law changes in the federal One Big Beautiful Bill Act because the Act was signed on July 4, 2025. Read more details on Georgia’s conformity to federal tax laws.

Tax Credits Updates

  • Georgia Eligible Itemizer Tax Credit: Full-year and part-year residents who itemize their deductions shall be entitled to a credit up to the amount of $300 per taxpayer.
  • Credit 155: Timber Tax Credit 2025 – (NEW) This is a refundable income tax credit for taxpayers who suffered damage due to Hurricane Helene during 2024.
  • Credit 156: Converted Vehicle Tax Credit – (NEW) Credit for the conversion or retrofitting of a conventionally fueled vehicle that is registered in Georgia to a vehicle solely fueled by alternative fuel meets certain emission standards defined by the Board of Natural Resources.
  • Credit Carryforward Years Reduced for Several Credits: The number of carryforward years for several 2025 income tax credits have been reduced. In addition, installment periods for certain credits have been reduced.
    • (NEW) As a result of HB 1181 (2024), the following tax credits have been added for tax year 2025. Credits for jobs created and maintained in 2025 and beyond will have a different carryforward than those created and maintained before 2025.  
      • Credit 157: Employer’s Jobs Tax Credit (2025)
      • Credit 158: Port Activity Job Tax Credit (2025)
      • Credit 159: Port Activity Manufacturing Investment Tax Credit (2025)
      • Credit 160: Life sciences Manufacturing Job Tax Credit (2025)
      • Credit 161: Rural Zone Tax Credit (2025)
  • Credit 136: Qualified Rural Hospital Organization Expense Tax Credit - The credit has been extended through December 31, 2029. The credit cap has been raised to $100 million.
  • Credit 154: Rural Healthcare Professional Credit - Definition of a rural county changed
  • Credit 152: Historic Rehabilitation Credit for Historic Homes - Extended through 2029
  • Credit 153: Historic Rehabilitation for Other Certified Structures – Extended through 2029
  • Credit 142: Rural Zone Credit - Extended through 2032
  • Credit 140: Qualified Education Donation Credit - Increase in maximum donation amounts; Extended through 2029
  • IND-CR 207: Rural Physicians Credit - Definition of a rural county changed

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