Taxes in Georgia
Every state-level tax in Georgia, in one place—income, sales, property, corporate, estate, transfer, and excise taxes. Figures sourced from the IRS, U.S. Census Bureau, and Tax Foundation.
Georgia’s most distinctive tax signal is its cigarette tax, which ranks 50th out of 51 jurisdictions — essentially the bottom of the pack. For a resident or relocator, that single fact carries real weight: smokers pay very little at the state level compared with nearly everywhere else in the country. It also hints at a broader posture, since a state willing to keep this levy so far below its peers is signaling a general reluctance to lean on consumption taxes for revenue. Anyone weighing a move here should read that as a state that funds itself some other way, not through the cigarette pack.
State income tax
5.19% flat rate.
Sales tax
The combined state + local sales tax rate is 7.56%. State rate 4.00% plus an average 3.56% local.
Estate & inheritance tax
Georgia imposes no state estate or inheritance tax—only the federal estate tax applies.
Real estate transfer tax
Georgia levies a transfer tax of 0.100% — Transfer tax ($1/$1,000 of value).
Cigarette Tax
Georgia levies a cigarette tax of $0.37 per pack of 20. Federal excise adds $1.01 per pack.
Gas Tax
Georgia levies a gas tax of 34.05¢ per gallon. Federal excise adds 18.4¢ per gallon. Excludes local taxes and environmental/carbon-related costs.
Beer Tax
Georgia levies a beer tax of $0.480 per gallon. Federal excise adds $0.113–$0.581 per gallon depending on brewery size.
Wine Tax
Georgia levies a wine tax of $1.510 per gallon. Federal excise adds $1.07 per gallon (11% still wine). MS, NH, PA, UT, WY are control states with no published excise rate.
Spirits Tax
Georgia levies a spirits tax of $3.790 per gallon. Federal excise adds $5.40 per gallon (40% ABV). NH and WY are control states with an effective $0.00 rate.
Property tax by county
The state's median county effective property tax rate is 0.86%. Compare counties below for local rates.
Counties in Georgia by property tax rate
| County | Effective rate | Median home value |
|---|---|---|
| Stewart County | 1.53% | $65,100 |
| Dougherty County | 1.32% | $134,400 |
| Mitchell County | 1.32% | $106,000 |
| Taliaferro County | 1.31% | $68,900 |
| Clinch County | 1.30% | $84,400 |
| Miller County | 1.29% | $124,000 |
| Dooly County | 1.27% | $107,400 |
| Sumter County | 1.25% | $120,200 |
| Screven County | 1.22% | $124,300 |
| Seminole County | 1.22% | $121,900 |
| Brantley County | 1.19% | $99,600 |
| Talbot County | 1.16% | $117,100 |
| Brooks County | 1.14% | $139,200 |
| Worth County | 1.13% | $104,900 |
| Bacon County | 1.13% | $101,400 |
| Telfair County | 1.12% | $113,300 |
| Webster County | 1.12% | $82,600 |
| Calhoun County | 1.11% | $81,000 |
| Hancock County | 1.09% | $88,600 |
| Warren County | 1.09% | $67,100 |
| Candler County | 1.08% | $159,200 |
| Crisp County | 1.08% | $140,200 |
| Ben Hill County | 1.07% | $112,700 |
| Irwin County | 1.07% | $105,600 |
| Randolph County | 1.07% | $90,200 |
| Turner County | 1.05% | $97,300 |
| Wilkes County | 1.05% | $122,700 |
| Montgomery County | 1.04% | $115,500 |
| Liberty County | 1.04% | $201,500 |
| Terrell County | 1.04% | $118,400 |