{
  "$comment": "Georgia 2025: flat 5.1900% on federal AGI less standard deduction and dependent exemptions (O.C.G.A. §48-7-20, §48-7-26, §48-7-27).",
  "country": "us",
  "jurisdiction": "us-ga",
  "taxYear": "2025",
  "period": {
    "start": "2025-01-01",
    "end": "2025-12-31",
    "tz": "America/New_York"
  },
  "status": "provisional",
  "engine": "us-payroll@1",
  "currency": "USD",
  "revision": 1,
  "params": {
    "incomeTax": {
      "kind": "brackets",
      "incomeBase": "stateWages",
      "brackets": {
        "single": [
          {
            "upTo": null,
            "rate": "0.0519"
          }
        ],
        "mfj": [
          {
            "upTo": null,
            "rate": "0.0519"
          }
        ],
        "mfs": [
          {
            "upTo": null,
            "rate": "0.0519"
          }
        ],
        "hoh": [
          {
            "upTo": null,
            "rate": "0.0519"
          }
        ]
      },
      "deductions": [
        {
          "type": "fixed",
          "id": "standard-deduction",
          "label": "Georgia standard deduction",
          "amount": {
            "single": "12000",
            "mfj": "24000",
            "mfs": "12000",
            "hoh": "12000"
          }
        },
        {
          "type": "perPerson",
          "id": "dependent-exemption",
          "label": "Dependent exemption",
          "filer": {
            "single": "0",
            "mfj": "0",
            "mfs": "0",
            "hoh": "0"
          },
          "perDependent": "4000"
        }
      ],
      "credits": []
    },
    "conformity": {
      "k401": true,
      "k403b": true,
      "k457": true,
      "hsa": true,
      "healthFsa": true,
      "dependentCareFsa": true,
      "section125": true
    },
    "programmes": []
  },
  "rounding": {
    "unit": "0.01",
    "mode": "halfUp",
    "stage": "perLine"
  },
  "knownCliffs": [],
  "notModelled": [
    "Low Income Credit (Form 500 line 17; federal AGI under $20,000: $5–$26 per exemption by AGI band) — per-person AGI-banded credit not expressible",
    "Itemized deductions; Georgia return rounds tax to whole dollars (MoneyOtter keeps cents)",
    "Retirement income exclusion, military and other Schedule 1 adjustments",
    "Georgia did not adopt the federal OBBBA tips/overtime deductions for 2025 (starting point is federal AGI, so nothing to add back)"
  ],
  "sources": [
    {
      "field": "period",
      "url": "https://dor.georgia.gov/document/document-document/2025-employers-tax-guide-updated-june-2025/download",
      "title": "Georgia DOR — 2025 Employer's Withholding Tax Guide (calendar tax year)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.kind",
      "url": "https://dor.georgia.gov/document/document-document/2025-employers-tax-guide-updated-june-2025/download",
      "title": "Graduated/flat income tax on wages: Georgia DOR — 2025 Employer's Tax Guide, What's New: flat rate 5.1900% (HB 111 (2025): 5.39% → 5.19% for 2025)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.incomeBase",
      "url": "https://dor.georgia.gov/document/document/2025-it-511-individual-income-tax-booklet/download",
      "title": "Georgia DOR — 2025 IT-511 booklet, Form 500 line 8: start from federal adjusted gross income",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.brackets",
      "url": "https://dor.georgia.gov/document/document-document/2025-employers-tax-guide-updated-june-2025/download",
      "title": "Georgia DOR — 2025 Employer's Tax Guide, What's New: flat rate 5.1900% (HB 111 (2025): 5.39% → 5.19% for 2025)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.deductions",
      "url": "https://dor.georgia.gov/document/document-document/2025-employers-tax-guide-updated-june-2025/download",
      "title": "Georgia DOR — 2025 Employer's Tax Guide, What's New: standard deduction and dependent exemption amounts",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.deductions",
      "url": "https://dor.georgia.gov/document/document/2025-it-511-individual-income-tax-booklet/download",
      "title": "Georgia DOR — 2025 IT-511 booklet, lines 11 and 14 (standard deduction by filing status incl. MFS/HoH; dependent exemption per dependent)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.credits",
      "url": "https://dor.georgia.gov/document/document/2025-it-511-individual-income-tax-booklet/download",
      "title": "Georgia DOR — IT-511 booklet: no standard personal credit (Low Income Credit listed under notModelled)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.conformity",
      "url": "https://dor.georgia.gov/document/document-document/2025-employers-tax-guide-updated-june-2025/download",
      "title": "Georgia DOR — 2025 Employer's Tax Guide FAQ: 401(k)/deferred compensation contributions are not taxable (Georgia follows federal); Georgia taxable income starts from federal AGI so HSA/cafeteria exclusions follow federal",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.programmes",
      "url": "https://dol.georgia.gov/blog-post/2025-12-23/2026-employer-tax-rates-available-now",
      "title": "Georgia DOL — state unemployment insurance tax is an employer tax; no employee-paid state payroll programme",
      "retrieved": "2026-10-07"
    },
    {
      "field": "rounding",
      "url": "https://dor.georgia.gov/document/document/2025-it-511-individual-income-tax-booklet/download",
      "title": "Georgia return rounds to whole dollars; MoneyOtter rounds lines to the cent",
      "retrieved": "2026-10-07"
    }
  ]
}