Georgia pay stubs: flat income tax and G-4 withholding

State income tax

Georgia switched from graduated brackets to a single flat rate in 2024 and has lowered that rate each year since. For 2026 the rate is 4.99%, applied retroactively to January 1. The updated withholding tables arrived partway through the year, so paychecks earlier in 2026 were still withheld at the prior, higher rate. That is expected, and any difference is sorted out when the employee files their 2026 return.

A flat rate does not mean everyone pays the same share of their paycheck. Georgia subtracts a standard deduction and a deduction for each dependent before applying the rate. Employees report their filing status and dependents on Form G-4. If an employee never turns one in, the employer withholds as if the employee were single with no allowances.

Other state payroll deductions

Georgia has no state disability insurance program and no payroll-funded paid family leave. Unemployment insurance is paid by employers. For most employees, state income tax is the only Georgia line on the stub.

Local taxes

Georgia cities and counties do not tax wages, so a Georgia pay stub has no local income tax line.

Federal withholding still applies

Whatever Georgia requires, the federal deductions are the same as in every other state. Federal income tax is figured from the employee's Form W-4. Social Security takes 6.2% of wages until the employee reaches the annual Social Security wage base. Medicare takes 1.45% of every dollar, and once an employee's wages for the year pass $200,000, the employer also withholds the 0.9% Additional Medicare Tax.

Creating a Georgia pay stub with PayStubNest

In PayStubNest, select Georgia as the state, then add the pay details: hours for hourly workers or a salary for salaried staff. The exact figures depend on pay, pay frequency, W-4 choices, deductions and year-to-date totals, and PayStubNest calculates all of it automatically, handling the federal and state withholding and carrying year-to-date totals from stub to stub. Check the preview at no cost, and pay only when you are ready to download. Start at /app/new.

Record-keeping tip

When a state changes its rate in the middle of the year, keep a note of the date your withholding switched to the new tables. It explains why early-2026 stubs used a different rate than later ones. The Georgia Department of Revenue posts the current employer withholding guide. See also our FAQ.