Georgia W-4 & G-4 Withholding Calculator 2026 — Flat 4.99% Tax

Georgia House Bill 463 lowered the state income tax from a flat 5.19% to a flat 4.99%, retroactive to taxable years beginning on or after January 1, 2026. There are no brackets: every dollar of taxable income is taxed at the same rate.

Employers kept withholding at 5.19% until the bill was signed and could begin withholding at 4.99% on May 11, 2026. Your final 2026 tax is figured at 4.99%, so any extra withheld at the old rate before then is settled when you file your Georgia return.

HB 463 also raised the standard deduction to $15,000 for single, head of household, and married filing separate filers and to $30,000 for married filing jointly, and it raised the dependent deduction from $4,000 to $5,000. It creates temporary exclusions for qualified overtime pay and cash tips through 2028 as well.

Georgia doesn't use your federal W-4 to set state withholding. You fill out Form G-4, the Employee's Withholding Allowance Certificate, and give it to your employer. Your marital status letter on the G-4 tells your employer which of Georgia's withholding tables to use.

If you don't file a G-4, your employer can use your federal election if they have enough information to do so. Otherwise they must withhold as if you were single with zero allowances.

Line 3 asks for your marital status, and the letter goes on Line 7: A for single, B for married filing separately or married filing jointly with both spouses working, C for married filing jointly with one spouse working, and D for head of household. Only status C gets the larger $30,000 standard deduction, which is why two-income couples should use B.

Line 4 is the number of dependent allowances, using the federal definition of a dependent. Each dependent is worth $5,000 of income for withholding. Line 5 is for Georgia adjustment allowances: if you expect itemized deductions above the Georgia standard deduction, or other adjustments, complete the worksheet on the form and divide the result by $5,000 (rounding up if the remainder is over $2,500). Skipping the worksheet means the claim is denied.

Line 6 is an extra dollar amount you authorize your employer to withhold each pay period. Line 7 totals your allowances. There's no allowance for yourself or your spouse, because the standard deduction is already built into the withholding tables.

You can claim exempt on Line 8 only if you filed a Georgia return last year with zero tax on Line 16 of Form 500 and expect to owe nothing this year. Getting a refund last year doesn't qualify you, and you can't claim exempt if you didn't file a Georgia return for the previous year. Employers must send the state any G-4 that claims exempt status or more than 14 allowances.