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Georgia Personal Income Tax Laws
Explanation of Chart and More Information on Personal Income Tax Laws
| Code Section | 48-7-1, et seq. Act 912 Law 1994 |
| Who is Required to File | Resident and non-resident individuals with taxable net income and estates and trusts; Partnerships are not taxable; Counties and municipalities may levy a 1% tax on an entire taxable net income |
| Rate | First $750, 1% Next $1,500, 2%; Next $1,500, 3%; Next $1,500, 4%; Next $1,750, 5%; Over $7,000, 6% (for single person) |
| Federal Income Tax Deductible | No |
| Federal Income Used as Basis | Yes |
Note: State laws are constantly changing -- contact an attorney or conduct your own legal research to verify the state law(s) you are researching.
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