{"place":"Georgia","kind":"state","asOf":"2026-10-07","url":"https://gigaverse.ai/local/georgia","state":{"code":"GA","name":"Georgia","slug":"georgia","incomeTax":{"type":"flat","flatRate2026":4.99,"lowestRate2026":null,"topRate2026":null,"topRateStartsSingle":null,"notes":"Rate is a percentage. HB 463 (2026) cut the flat rate from 5.19% to 4.99% for tax years beginning January 1, 2026, with further cuts of 0.125 point a year from 2027 toward 3.99% if revenue triggers are met (https://gov.georgia.gov/document/2026-signed-legislation/hb-463/download). The 2026 standard deduction is $15,000 for single filers and $30,000 for joint filers. Georgia did not adopt the federal tips and overtime deductions; instead up to $1,750 each of overtime pay and cash tips can be excluded for 2026 through 2028.","source":"https://dor.georgia.gov/taxes/important-tax-updates"},"estimatedTax":{"form":"500-ES","rule":"Individuals must pay estimated tax if they expect gross income to exceed their exemptions plus estimated deductions plus $1,000 of income not subject to withholding.","schedule":"Same dates as federal: April 15, June 15 and September 15, 2026, and January 15, 2027.","source":"https://dor.georgia.gov/document/document/2026-500-es-estimated-tax-individuals-and-fiduciaries/download"},"minimumWage2026":{"standard":null,"tippedCash":2.13,"tipCreditAllowed":true,"notes":"Georgia's own minimum wage is $5.15, but with limited exceptions the federal $7.25 applies (Georgia DOL, https://dol.georgia.gov/minimum-wage). Georgia has no separate tipped-wage rules, so the federal $2.13 cash wage and $5.12 tip credit apply.","source":"https://www.dol.gov/agencies/whd/state/minimum-wage/tipped"},"soleProprietorTaxes":[],"contractorLaws":[{"name":"Voluntary Portable Benefit Plan Act (HB 987, O.C.G.A. 34-8-43.1)","summary":"Enacted in 2026. Any business or app may voluntarily pay into an independent contractor's portable benefit account, which can fund health, disability, life, unemployment or retirement plans. With a clear written agreement, contractors can opt in to having part of their pay withheld for the account and opt out at any time. These contributions do not make the payer an employer, or the work employment, under Georgia's unemployment-insurance law.","source":"https://gov.georgia.gov/document/2026-signed-legislation/hb-987/download"}],"notes":"HB 987 matters most for gig platforms: it is a state-law safe harbor for platforms that contribute to contractors' benefit accounts. Georgia's own minimum wage is $5.15, but with limited exceptions the federal $7.25 applies."},"stateRetirementProgram":{"state":"Georgia","code":"GA","programName":null,"status":"none","employerMandate":null,"mandateMin":null,"keyDates":null,"covers1099":null,"selfEnroll":"n/a","sourceUrl":"https://cri.georgetown.edu/states","note":"No enacted state-facilitated program.","lastVerified":"2026-09-09"},"city":null,"guides":[{"audience":"consultants","url":"https://gigaverse.ai/local/georgia/consultants"},{"audience":"freelancers","url":"https://gigaverse.ai/local/georgia/freelancers"},{"audience":"content-creators","url":"https://gigaverse.ai/local/georgia/content-creators"},{"audience":"entrepreneurs","url":"https://gigaverse.ai/local/georgia/entrepreneurs"},{"audience":"gig-workers","url":"https://gigaverse.ai/local/georgia/gig-workers"},{"audience":"tipped-workers","url":"https://gigaverse.ai/local/georgia/tipped-workers"},{"audience":"tradespeople","url":"https://gigaverse.ai/local/georgia/tradespeople"}],"disclaimer":"Educational information for 2026, not tax, legal or investment advice. Sources are cited per fact."}