Georgia's Taxes: A Summary of Major State and Local Taxes

As part of its mission to support Georgia’s state legislature, the Fiscal Research Center offers an annual tax handbook, Georgia’s Taxes: A Summary of Major State and Local Taxes. Georgia’s Taxes: A Summary of Major State and Local Taxes, to serve as a reference guide for policymakers, the media and the public. Published in tandem with Georgia’s Rankings Among the States: Budget, Taxes and Other Indicators at the beginning of the state’s legislative session every January, the tax handbook provides an overview of the tax landscape of Georgia. Where available, the brief summary for each tax includes the following information: Tax Base, Tax Rate, Major Exemptions (if any), Revenue Production, Sections of the Georgia Annotated Code, Responsible for Administration, Who Remits Tax, Payment Dates Special Provisions (if any), History of Major Changes, and Comparisons with Other States. The first edition of the tax handbook was published in 1996, and it has been updated every year.

All available editions of the tax handbook can be accessed below.

Current Report: 2023 (29th Annual Edition)