TaxWrenTaxes for Georgia freelancers in 2026
Single filers get a standard deduction of $15,000 ($30,000 married filing jointly).
On $85,000 of 1099 profit, a single filer owes about $3,193 in Georgia income tax on top of $17,800 in federal taxes. That ranks 38th lowest of 51 (50 states and DC), $464 more than the median state.
Among its neighbors, Florida, Tennessee, South Carolina and North Carolina would tax the same income less, while Alabama would tax it more.
Georgia income tax brackets for 2026
| Rate | Single: taxable income over | Married jointly: over |
|---|---|---|
| 4.99% | $0 | $0 |
Georgia vs. neighboring states
Tax on $85,000 of 1099 profit for a single filer in 2026. The median across all 50 states and DC is $2,729 of state income tax.
| State | State tax | Total tax | Take-home |
|---|---|---|---|
| Georgia | $3,193 | $20,993 | $64,007 |
| Alabama | $3,685 | $21,485 | $63,515 |
| Florida | $0 | $17,800 | $67,200 |
| North Carolina | $2,643 | $20,443 | $64,557 |
| South Carolina | $2,368 | $20,168 | $64,832 |
| Tennessee | $0 | $17,800 | $67,200 |
How Georgia taxes changed
For 2026, Georgia cut its top rate from 5.19% to 4.99% and raised the single standard deduction from $12,000 to $15,000. State tax on $85,000 of 1099 profit falls from $3,477 to $3,193 (−$284).
| 2025 | 2026 | |
|---|---|---|
| Top income tax rate | 5.19% | 4.99% |
| Standard deduction (single) | $12,000 | $15,000 |
| State tax on $85,000 of 1099 profit | $3,477 | $3,193 |
| Take-home on a $75,000 salary | $58,044 | $58,599 |
Each year uses that year's federal and Georgia rules, so the take-home row also reflects federal changes. Federal changes · All data updates
Sources: Georgia revenue department, Tax Foundation, State Individual Income Tax Rates and Brackets, IRS Rev. Proc. 2025-32. See our methodology.
Georgia 1099 tax FAQ
Does Georgia have a state income tax?
Georgia has a flat income tax of 4.99%.
How much should a freelancer in Georgia set aside for taxes?
A single filer with $85,000 of 1099 profit and no other income should set aside about 25% of every payment in 2026: $12,010 self-employment tax, $5,790 federal income tax and $3,193 Georgia income tax. Use the calculator for your own income, expenses and filing status.
What is the top Georgia income tax rate in 2026?
4.99%. Georgia has a flat income tax of 4.99%.
Do I need to make estimated tax payments to Georgia?
Generally yes, if you expect to owe state tax that is not covered by withholding. Georgia sets its own thresholds and due dates; check the Georgia revenue department's estimated payment rules.