💼 Georgia Self-Employment Tax Calculator
Enter your income to see your Georgia tax breakdown.
Georgia's Mid-Year Tax Cut
What House Bill 463 did
Georgia began 2026 with a 5.19% rate and a $12,000 standard deduction. House Bill 463, signed in early May 2026, replaced both for the full tax year. The rate is now 4.99%. The standard deduction is $15,000 for single filers and heads of household and $30,000 for joint filers.
For a single freelancer with $75,000 of net profit, the Georgia bill fell from about $2,995 to $2,730.
More reductions are scheduled
The law provides for further rate cuts of 0.125 points a year until the rate reaches 3.99%. It also raises the standard deduction by $375 a year for single filers and $750 for joint filers, until it reaches $18,000 and $36,000.
If you made estimated payments early in 2026 using the old rate and deduction, you have slightly overpaid and can lower the remaining instalments.
Your city or county will want a business license
Georgia has no local income tax. What cities and counties do require is an occupation tax certificate, the local name for a business license, and it applies to home-based freelancers as well. The fee is usually based on gross receipts or a flat amount. A home business typically also needs zoning sign-off. You renew it each year with the city or county where you work.
Quarterly payments
The Department of Revenue requires estimated payments, on Form 500-ES, once you expect more than $1,000 of income that has no tax withheld. That covers nearly every freelancer. The dates match the federal ones.
Georgia Income Tax Brackets and Deductions for 2026
| Rate | Taxable income, all filers |
|---|---|
| 4.99% | All taxable income |
| Before and after the brackets | Single | Married filing jointly |
|---|---|---|
| Standard deduction | $15,000 | $30,000 |
Georgia by the Numbers
Georgia is one of five states that cut 2026 income tax rates after the year began. The guide to the mid-year cuts lists all five and what to do about estimated payments made at the old rate.
At $75,000 net profit, Georgia ranks #36 of 51 jurisdictions for total 1099 tax burden (rank 1 = lowest). A single freelancer pays $2,730 in state tax on top of $17,101 federal, $19,831 in total, a 26.4% effective rate.
What a single freelancer pays in Georgia (2026)
| Net profit | Georgia state tax | Total tax (SE + federal + state) | Take-home | Effective rate |
|---|---|---|---|---|
| $50,000 | $1,570 | $12,031 | $37,969 | 24.1% |
| $75,000 | $2,730 | $19,831 | $55,169 | 26.4% |
| $100,000 | $3,889 | $29,634 | $70,366 | 29.6% |
| $150,000 | $6,208 | $49,593 | $100,407 | 33.1% |
Single filer, standard deduction, no QBI or other deductions. Computed with the same 2026 engine as the calculator.
How Georgia compares to its neighbors at $75,000
| State | State tax | Total tax | vs Georgia |
|---|---|---|---|
| Florida | $0 | $17,101 | $2,730 less |
| Tennessee | $0 | $17,101 | $2,730 less |
| South Carolina | $2,306 | $19,407 | $424 less |
| North Carolina | $2,272 | $19,374 | $458 less |
Sources: IRS Rev. Proc. 2025-32 (federal brackets and standard deduction), SSA 2026 wage base ($184,500), Georgia Department of Revenue, and the Tax Foundation's 2026 state income tax table. Last updated October 7, 2026.
Georgia Freelancer FAQ
What is Georgia's income tax rate for 2026?
A flat 4.99%. House Bill 463, signed in May 2026, lowered it from 5.19% for the whole 2026 tax year and provides for further cuts of 0.125 points a year until the rate reaches 3.99%.
What is Georgia's standard deduction for 2026?
$15,000 for single filers and heads of household and $30,000 for joint filers, up from $12,000 and $24,000. It rises by $375 a year (single) and $750 a year (joint) until it reaches $18,000 and $36,000.
Does Georgia have local income taxes?
No. Cities and counties do require an occupation tax certificate, which is a local business license, including for home-based businesses.
When does Georgia require estimated tax payments?
When you expect more than $1,000 of income that is not subject to withholding. Payments are made with Form 500-ES on the federal due dates.
📐 How these Georgia numbers are produced
The calculator and every table on this page run the same engine: 2026 federal brackets and standard deduction, and self-employment tax at 15.3% on 92.35% of net profit. Georgia's own 2026 brackets, deductions, exemptions and credits are applied on top, as shown step by step in the calculator. When a legislature changes a rate during the year, the engine is updated and the change is recorded on the methodology and changelog page.
- Federal brackets & standard deduction: IRS Rev. Proc. 2025-32 (2026)
- Self-employment tax: 15.3% with the 92.35% net-earnings adjustment, the 50% SE-tax deduction, and the 0.9% Additional Medicare Tax, per IRS rules
- Social Security wage base: $184,500 for 2026 (SSA)
- Georgia figures: Georgia Department of Revenue, cross-checked against the Tax Foundation's 2026 table
Built & maintained by Rahul B.
A software developer who got tired of “free” 1099 calculators that use lazy flat rates and give wrong numbers — so I built one on the actual 2026 IRS brackets and real state-by-state rates, updated every tax year. More about this tool →
Last reviewed for tax year 2026 · Independent tool — not affiliated with the IRS. Estimates for planning only; verify with a tax professional before filing.