Tax rate used in calculating Georgia state tax for year 2023

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Withholding Formula (Georgia Effective 2023)

1. Subtract the biweekly Thrift Savings Plan contribution from the gross biweekly wages.
   
   
2. Subtract the nontaxable biweekly Federal Health Benefits Plan payment from the amount computed in step 1.
   
   
3. Add the taxable biweekly fringe benefits (taxable life insurance, etc.) to the amount computed in step 2 to obtain the adjusted gross biweekly wages.
   
   
4. Multiply the adjusted gross biweekly wages by 26 to obtain the annual wages.
   
   
5. Determine the standard deduction by applying the following guideline and subtract this amount from the annual wages.
   
   

Single-S or Head of Household-H	Married-N (Filing Separately or Joint Return - Both Spouses Working)	Married-M (Filing Joint Return - One Spouse Working)
$ 5,400	$ 3,550	$ 7,100



6. Determine the personal exemption allowance by applying the following guideline and subtract this amount from the result of step 5.
   
   Personal Exemption for self and spouse = $3,700 x Number of Personal Exemptions Claimed if married
   
   
   Personal Exemption for self = $2,700 x Number of Personal Exemptions Claimed if not married
   
   
7. Determine the dependent exemption allowance by applying the following guideline and subtract this amount from the result of step 6.

Dependent Exemption Allowance = $3,000 x Number of Dependents

8. Apply taxable income computed in step 7to the following table to determine the annual Georgia tax withholding.
   
   

Tax Withholding Table Single
If the Amount of Taxable Income Is:		The Amount of Georgia Tax Withholding Should Be:
Over:	But Not Over:				Of Excess Over:
$       0	$      750	$    0.00	plus	1%	$      0
750	2,250	7.50	plus	2%	750
2,250	3,750	37.50	plus	3%	2,250
3,750	5,250	82.50	plus	4%	3,750
5,250	7,000	142.50	plus	5%	5,250
7,000	and over	230.00	plus	5.75%	7,000





Married (Filing Separately or Filing a Joint Return - Both Spouses Working)
If the Amount of Taxable Income Is:		The Amount of Georgia Tax Withholding Should Be:
Over:	But Not Over:				Of Excess Over:
$       0	$       500	$   0.00	plus	1%	$      0
500	1,500	5.00	plus	2%	500
1,500	2,500	25.00	plus	3%	1,500
2,500	3,500	55.00	plus	4%	2,500
3,500	5,000	95.00	plus	5%	3,500
5,000	and over	170.00	plus	5.75%	5,000





Married (Filing a Joint Return - One Spouse Working) or Head of Household
If the Amount of Taxable Income Is:		The Amount of Georgia Tax Withholding Should Be:
Over:	But Not Over:				Of Excess Over:
$        0	$    1,000	$    0.00	plus	1%	$       0
1,000	3,000	10.00	plus	2%	1,000
3,000	5,000	50.00	plus	3%	3,000
5,000	7,000	110.00	plus	4%	5,000
7,000	10,000	190.00	plus	5%	7,000
10,000	and over	340.00	plus	5.75%	10,000



9. Divide the annual Georgia tax withholding by 26 to obtain the biweekly Georgia tax withholding.