Georgia Income Tax Plan 11-16-25

No, Georgia will not reduce its state income tax to zero in 2026. 

Instead, as part of current legislation, the state's flat income tax rate will decrease by 0.10% on January 1, 2026, dropping from the current 5.19% to 5.09%. This is part of a phased plan to reach a final flat income tax rate of 4.99%, which is projected to be fully implemented by 2027 or 2028.  

While a special Senate committee is actively exploring the potential complete elimination of the state income tax, this is an early-stage proposal without specific legislation passed to enact it yet. The committee is expected to issue recommendations ahead of the next legislative session in January 2026, but any such change would need to pass both legislative chambers and be signed by the governor, and would likely be a gradual phase-out, not an immediate elimination in 2026. 

As of November 2025, Georgia will not reduce its state income tax to zero in 2026. The state is already on an accelerated plan to incrementally decrease the rate, which is scheduled to reach 5.19% in 2026, down from the current 5.29%.

While some Republican officials have discussed potentially eliminating the income tax, such a plan has not been approved. 

Here is what is currently in place and under consideration:

Current law: The existing legislation phases down the state's flat income tax rate to 4.99% by 2028. The rate for 2026 is scheduled to be 5.19%.

Zero tax proposal: Lieutenant Governor Burt Jones created a special committee to study the elimination of the state income tax, with the goal of creating a workable plan before the 2026 legislative session. Potential gubernatorial candidate: Jones, a Republican who is expected to run for governor in 2026, has made eliminating the state income tax a top priority

Concerns about lost revenue: Eliminating the income tax would remove billions of dollars from the state budget, and critics are concerned that this revenue would need to be replaced by other taxes, such as sales or property taxes. Some have argued that this could negatively affect low-income Georgians. 

https://www.google.com/search?q=will+georgia+reduce+its+state+income+tax+to+zero+in+2026

Comments

If Georgia can grow its “Private Sector” and continue to attract “Industries” to locate and relocate to Georgia, the steady erosion of the Georgia Income Tax will proceed. Georgia continues to operate with a “balanced budget resolution” each year. Georgia has had a Republican Governor and Legislature since 1991.

Norb Leahy, Dunwoody GA Tea Party Leader