How Georgia Paycheck Withholding Works (2026)

Tax year 2026 · Last updated September 25, 2026 · Sources listed at the end

Your employer works out Georgia income tax on every paycheck from your Form G-4 and a four-step formula published by the Department of Revenue. Here is that formula with the 2026 numbers, what each line of the G-4 does, and worked examples.

The four steps

Georgia withholding is simpler than federal withholding because the rate is flat. Using the Department of Revenue's percentage method, an employer takes your taxable wages for the pay period and:

1. Subtracts the standard deduction for your Form G-4 marital status, prorated to the pay period.
2. Subtracts the dependent allowance amount for each allowance you claim on the G-4.
3. Multiplies what is left by 4.99%.
4. Adds any additional withholding you asked for on line 6 of the G-4.

If steps 1 and 2 bring wages to zero or below, nothing is withheld for Georgia. The DOR also publishes wage-bracket tax tables; because those work in income ranges, they can differ from the percentage method by a few cents (DOR Employer’s Withholding Tax Guide 2026).

The 2026 per-paycheck amounts

Those amounts are the annual figures ($15,000, $30,000 and $5,000) divided by the number of pay periods, as printed by the DOR.

Form G-4: what each line does

Form G-4 is Georgia's version of the W-4. You give it to your employer, and it is separate from your federal form (Form G-4, rev. 06/03/26).

• Line 3, marital status. A: single. B: married filing separately, or married filing jointly with both spouses working. C: married filing jointly with one spouse working. D: head of household. Status C gets the $30,000 joint deduction; A, B and D get $15,000. Two working spouses each choose B, so each paycheck uses $15,000 and together they use the couple's $30,000.
• Line 4, dependent allowances. One per dependent, as the Internal Revenue Code defines a dependent. Each is worth $5,000 a year.
• Line 5, Georgia adjustments allowances. Only if you itemize well above the standard deduction or have other Georgia adjustments. The worksheet on the form divides the excess by $5,000 (rounding up a remainder over $2,500) and must be completed or the claim is denied.
• Line 6, additional withholding. A flat dollar amount added to every paycheck.
• Line 7. Your status letter and total allowances (lines 4 plus 5). This is what your employer uses.
• Line 8, exempt. Only if your Georgia tax liability was zero last year and will be zero this year, or under the Servicemembers Civil Relief Act.

If you never turn in a G-4, your employer may use your federal W-4 if it has enough information; otherwise it must withhold as if you were single with zero allowances. Forms claiming more than 14 allowances or exempt status are sent to the DOR, which can tell the employer not to honor them.

Worked examples

DOR's own example. A married employee whose spouse does not work (status C), paid $2,000 semi-monthly, with one dependent: $2,000 − $1,250.00 − $208.33 = $541.67, and $541.67 × 4.99% = $27.03 per paycheck.

Single, one dependent, biweekly $2,500. $2,500 − $576.92 − $192.31 = $1,730.77, and $1,730.77 × 4.99% = $86.37 per paycheck.

Head of household, two children, biweekly $935. $935 − $576.92 = $358.08, which is less than two allowances ($384.62), so $0 is withheld. This is also a DOR example.

What counts as Georgia taxable wages

Withholding starts from wages after pre-tax deductions. The DOR states that contributions to qualified 401(k), profit-sharing and deferred compensation plans are not taxable and must be deducted from gross wages before the tax is calculated (O.C.G.A. § 48-7-27). Health, dental and vision premiums and HSA or FSA contributions made through a section 125 cafeteria plan are also excluded, because they are excluded from federal wages and Georgia starts from federal adjusted gross income. Roth 401(k) contributions are after-tax and do not reduce Georgia wages.

The mid-2026 rate change

HB 463 cut the rate from 5.19% to 4.99% for all of 2026, but it was signed on May 11, 2026. The DOR told employers to keep withholding at 5.19% until the change took effect and allowed them to switch to 4.99% from May 11. If your employer withheld at 5.19% earlier in the year, you did not lose that money: withholding is a prepayment, and your 2026 Georgia return uses 4.99% for the whole year. On a $60,000 salary the difference in rate is worth about $90 over a full year.

Working across state lines

• Georgia residents have Georgia tax withheld on wages for work inside or outside Georgia, unless the other state requires withholding.
• Nonresidents working in Georgia are subject to Georgia withholding if more than 5% of their total earned income, or more than $5,000 of wages, is attributable to Georgia.

There is no separate city or county income tax to withhold anywhere in Georgia; see the rate guide for the details.

Sources

1. Georgia Department of Revenue, Employer’s Withholding Tax Guide 2026 (revised June 2026)
2. Georgia Form G-4, Employee’s Withholding Allowance Certificate (Rev. 06/03/26)
3. Georgia HB 463 (2026), Georgia Economic Growth and Tax Relief Act of 2026, as passed
4. Georgia Department of Revenue, Important Tax Updates

This guide explains general rules for estimating paycheck withholding. It is not tax or legal advice. See our disclaimer.