Georgia paychecks in 2026: what changed
Georgia cut its income tax rate again for 2026, part-way through the year.
The changes
- New federal withholding tables. The IRS updated Publication 15-T for 2026, including changes from the 2025 tax law. The standard deduction is $16,100 single, $32,200 married filing jointly, and $24,150 head of household.
- Social Security wage base: $184,500 (up from $176,100). If you earn more, Social Security stops later in the year.
- Tips and overtime deductions for 2025–2028 — see below.
- Georgia income tax rate: 4.99% (down from 5.19%); employers could withhold at the new rate from May 11, 2026.
- Standard deduction: $15,000 ($30,000 married filing jointly); dependent allowance: $5,000, up from $4,000.
- Minimum wage: still $7.25, the federal rate.
Tips and overtime in 2026
New federal deductions apply for 2025 through 2028: up to $25,000 for qualified tips, and up to $12,500 ($25,000 for joint filers) for the extra "half" of time-and-a-half overtime. Both phase out above $150,000 of income ($300,000 joint).
These are deductions on your tax return. Your employer still takes Social Security and Medicare out of tips and overtime, and still withholds income tax unless you tell it otherwise. If you expect to claim them, you can put the expected amount in Step 4(b) of your W-4 (and in the Step 4(b) box above) so less income tax is withheld during the year.
Work out your 2026 Georgia paycheck →
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Sources
- IRS Publication 15-T (2026), Federal Income Tax Withholding Methods — Worksheet 1A and the annual percentage-method tables
- IRS Publication 15 (2026), Employer's Tax Guide — Social Security and Medicare rates
- Social Security Administration — 2026 wage base of $184,500
- IRS — tips and overtime deductions
- Georgia Department of Revenue — 2026 Employer's Withholding Tax Guide (revised June 2026) — 4.99% from May 11, 2026 (5.19% before); $15,000 / $30,000 standard deductions; $5,000 per allowance; percentage method Table E and worked examples; 401(k) not taxable; no G-4 → single, zero allowances
- Georgia Department of Revenue — Form G-4, Employee's Withholding Allowance Certificate (Rev. 06/03/26) — marital status A–D; Line 4 dependent allowances; Line 5 Georgia adjustments allowances ($5,000 each)
- Georgia Department of Revenue — Employer's Tax Guide
- Georgia Department of Labor — Learn about unemployment taxes and benefits — employers pay the entire cost of unemployment insurance
- Georgia Department of Labor — Minimum wage — Georgia $5.15 (O.C.G.A. 34-4-3); with limited exceptions the federal $7.25 applies
- Georgia Department of Labor — Individuals FAQs: Fair Labor Standards Act — $2.13 tipped cash wage; overtime after 40 hours a week
- Georgia Department of Labor — Individuals FAQs: Laws and regulations — unpaid wages: magistrate (small claims) court; U.S. DOL Wage and Hour Division enforces the FLSA
- Georgia Department of Labor — Employer Handbook (DOL-224, R-11-24) — employees other than officials and department heads must be paid semi-monthly or more often