Federal tax rates and Georgia's flat rate.
The 2026 federal brackets and standard deduction apply to returns filed in 2027. Georgia now uses a single flat rate. Figures below come from the IRS's published inflation adjustments and the Georgia Department of Revenue.
Last reviewed against IRS and Georgia DOR sources
2026 federal income tax brackets
Rates are marginal: each portion of taxable income is taxed at the rate for that range. Head-of-household and married-filing-separately thresholds differ; see the IRS link below.
| Rate | Single (taxable income) | Married filing jointly |
|---|---|---|
| 10% | Up to $12,400 | Up to $24,800 |
| 12% | $12,401 – $50,400 | $24,801 – $100,800 |
| 22% | $50,401 – $105,700 | $100,801 – $211,400 |
| 24% | $105,701 – $201,775 | $211,401 – $403,550 |
| 32% | $201,776 – $256,225 | $403,551 – $512,450 |
| 35% | $256,226 – $640,600 | $512,451 – $768,700 |
| 37% | Over $640,600 | Over $768,700 |
Federal standard deduction
| Filing status | Tax year 2025 (filed 2026) | Tax year 2026 (filed 2027) |
|---|---|---|
| Single; Married filing separately | $15,750 | $16,100 |
| Married filing jointly; Surviving spouse | $31,500 | $32,200 |
| Head of household | $23,625 | $24,150 |
Taxpayers 65 or older or blind receive an additional standard deduction amount.
Georgia income tax
| Item | Amount |
|---|---|
| Individual income tax rate (2026) | 4.99% flat rate |
| Individual income tax rate (2025 returns) | 5.19% flat rate |
| Georgia standard deduction (2026) — single, head of household, married filing separately | $15,000 |
| Georgia standard deduction (2026) — married filing jointly | $30,000 |
Other 2026 federal figures
| Item | 2026 amount |
|---|---|
| Estate basic exclusion amount | $15,000,000 |
| Health FSA salary reduction limit | $3,400 |
| Maximum Earned Income Tax Credit (3+ children) | $8,231 |
| Qualified transportation / parking benefit (monthly) | $340 |
Frequently asked questions
Which year's brackets apply to the return I file next spring?
Returns filed in early 2027 report tax year 2026 income, so the 2026 brackets and standard deduction apply. Returns filed in 2026 used the 2025 figures.
Is my whole income taxed at my top bracket?
No. Federal rates are marginal: each slice of taxable income is taxed at its own rate, so someone 'in the 24% bracket' pays lower rates on the income below that threshold.
Does Georgia use brackets?
Not anymore. Georgia moved to a single flat rate, which is 4.99% for 2026. Georgia's standard deduction is separate from the federal one.
Are capital gains taxed at these rates?
Long-term capital gains and qualified dividends have their own federal rate schedule (0%, 15%, or 20%) with separate income thresholds. Georgia taxes gains as ordinary income at its flat rate.
Official resources
Links go directly to the IRS and the Georgia Department of Revenue.
Please note: This page is general information for individuals and small businesses in Georgia and is not tax, legal, or accounting advice for your specific situation. Deadlines, rates, and forms change; confirm details with the IRS, the Georgia Department of Revenue, or a Tomlin Group CPA before acting.
Have a question about your situation?
The Tomlin Group has served individuals and businesses across Alpharetta and Atlanta since 1963. We are glad to talk it through.