What is Georgia's income tax rate on self-employment income in 2026?

Georgia uses a flat individual income tax rate of 5.19% for 2026, applied after Georgia's standard deduction. The rate is scheduled to step down toward 4.99% in later years.

Do Georgia freelancers pay state quarterly estimates?

Yes, if you expect to owe $500 or more of Georgia tax. File Form 500-ES on the same April 15, June 15, September 15 and January 15 schedule as federal 1040-ES payments.

Do Atlanta or other Georgia cities charge a local income tax?

No Georgia city levies a personal income tax. Cities do require a business occupation tax certificate, usually a flat fee plus a small per-revenue amount.

How much should a Georgia gig worker set aside for taxes?

Most Georgia gig workers land between 24% and 30% of net profit once federal income tax, 15.3% SE tax and the flat 5.19% state tax are combined.

Is mileage deductible on the Georgia return?

Yes. Georgia starts from federal adjusted gross income, so the $0.70 per business mile 2026 standard mileage rate flows through to your state return.

Do I need a business license for gig work in Georgia?

Most Georgia cities and counties require an occupation tax certificate for self-employed work, usually renewed annually for a modest fee that is deductible on Schedule C.

Georgia Self-Employed Tax Calculator

Federal + 15.3% SE + Georgia flat state income tax on 2026 1099 income for Georgia residents.

Georgia taxes self-employment profit at a flat state rate — 5.19% for 2026, on a glidepath toward 4.99% — and no Georgia city adds a local income tax. That keeps your total set-aside lower than in most states: the federal income tax and 15.3% self-employment tax do the heavy lifting, and mileage is usually the deduction that moves your number most.

Self-employed income & expenses

Estimate federal + SE + state tax for the 2026 tax year in one pass.

Annual 1099 income

Business miles driven

Other business expenses

Self-employed health insurance

Retirement contributions (SEP / Solo 401k)

W-2 income (if any)

Federal tax withheld

Filing status

State

Estimated total tax bill

$12,673

Refund / owed

-$12,673

Effective rate

21.1%

Detailed breakdown

Mileage deduction$5,600

Total business expenses$8,100

Net self-employment income$51,900

Self-employment tax (15.3%)$7,333

½ SE deduction (above-the-line)$3,667

Adjusted gross income$48,233

Taxable income$32,133

Federal income tax$3,608

State tax (est.)$1,732

Quarterly estimated payment$2,988

Marginal rate17.4%

Georgia city tax rates for self-employed workers (2026)

Georgia taxes self-employment profit at a flat state rate, and no Georgia city levies a local income tax. Local costs are county and city business occupation tax certificates and hotel/motel fees for rental hosts.

Local and state tax rates for self-employed residents of major Georgia cities in 2026
City	Local rate	State rate	What gig workers should know
Atlanta	Business occupation tax (flat + per-revenue)	5.19% flat (2026)	Occupation tax certificate required; small businesses pay a base flat fee plus a per-dollar amount over thresholds.
Savannah	Occupation tax certificate (~$125 base)	5.19% flat	8% lodging excise plus $5/night hotel-motel fee on short-term rentals.
Augusta	Occupation tax (flat schedule)	5.19% flat	Consolidated city-county issues one certificate; renew annually.
Columbus	Occupation tax certificate	5.19% flat	No city income tax; home-occupation permit for home-based gig work.
Athens	Occupation tax certificate	5.19% flat	Clarke County unified government; STR hosts register and remit lodging taxes.

Georgia local and state filing deadlines

Q1 GA Form 500-ESApril 15, 2026
Georgia estimates mirror the federal schedule; required if you expect to owe $500 or more.
Q2 GA Form 500-ESJune 15, 2026
Second state installment.
Q3 GA Form 500-ESSeptember 15, 2026
Third state installment.
Q4 GA Form 500-ESJanuary 15, 2027
Final installment for the 2026 year.
GA Form 500 returnApril 15, 2027
Extension to October 15, 2027 to file, not to pay.
City occupation tax renewalVaries by city (often January 31 or March 31)
Late renewal adds penalties to the base certificate fee.
Q1 federal 1040-ESApril 15, 2026
Covers income earned January 1 – March 31.
Q2 federal 1040-ESJune 15, 2026
Covers April 1 – May 31.
Q3 federal 1040-ESSeptember 15, 2026
Covers June 1 – August 31.
Q4 federal 1040-ESJanuary 15, 2027
Covers September 1 – December 31.

Georgia's flat individual rate stepped down to 5.19% for 2026 and is scheduled to keep falling toward 4.99%.
Georgia starts from federal adjusted gross income, so the $0.70 per business mile 2026 deduction reduces state tax too.

Frequently asked questions

What is Georgia's income tax rate on self-employment income in 2026?: Georgia uses a flat individual income tax rate of 5.19% for 2026, applied after Georgia's standard deduction. The rate is scheduled to step down toward 4.99% in later years.
Do Georgia freelancers pay state quarterly estimates?: Yes, if you expect to owe $500 or more of Georgia tax. File Form 500-ES on the same April 15, June 15, September 15 and January 15 schedule as federal 1040-ES payments.
Do Atlanta or other Georgia cities charge a local income tax?: No Georgia city levies a personal income tax. Cities do require a business occupation tax certificate, usually a flat fee plus a small per-revenue amount.
How much should a Georgia gig worker set aside for taxes?: Most Georgia gig workers land between 24% and 30% of net profit once federal income tax, 15.3% SE tax and the flat 5.19% state tax are combined.
Is mileage deductible on the Georgia return?: Yes. Georgia starts from federal adjusted gross income, so the $0.70 per business mile 2026 standard mileage rate flows through to your state return.
Do I need a business license for gig work in Georgia?: Most Georgia cities and counties require an occupation tax certificate for self-employed work, usually renewed annually for a modest fee that is deductible on Schedule C.