StateSide

GA · payroll profile

Georgia

Everything an out-of-state employer needs before running a Georgia payroll: what to withhold, which form the employee signs, whether reciprocity applies, and who to register with.

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Personal income tax
Flat 5.19%
Reciprocal agreements
None
SUI wage base 2026
$9,500
Local income taxes
No

Income tax withholding

Imposes wage income tax Yes
Rate structure Flat 5.19%
Withholding certificate G-4
State of Georgia Employee's Withholding Allowance Certificate
Accepts federal Form W-4 No
Convenience-of-the-employer rule No
Nonresident withholding threshold 23 days or $5,000
Per the Georgia Employer's Withholding Tax Guide, employers must withhold from a nonresident employee if more than 5% of the employee's total earned income is attributable to Georgia OR more than $5,000 of wages is attributable to Georgia. O.C.G.A. Sec. 48-7-1(11)(A) separately sets a 23-day-in-Georgia threshold for nonresident taxability. Treat 23 days OR $5,000 OR 5%-of-income as the trigger; the 5% percentage test has no dollar equivalent and must be computed separately.
Local income taxes No
No local personal income or wage taxes in Georgia.

Reciprocity

States that exempt Georgia residents

A Georgia resident working in these states files that state's certificate and is taxed only by Georgia.

District of Columbia

Unemployment insurance and paid leave

Taxable wage base 2026 $9,500
2025 base was $9,500.
New employer rate 2.64%
Georgia's new-employer rate is 2.64% (2.70% statutory rate less the 0.06% administrative assessment adjustment reflected in DOL ETA reporting); construction and some industries may differ.
Experience rate range 0.04% – 8.1%
Experience-rating method reserve ratio
Employee UI contribution No
Paid family / medical leave No

Employer registration

Tax agency
Georgia Department of Revenue
UI agency
Georgia Department of Labor

Sources

dor.georgia.gov · dor.georgia.gov · cost.org · oui.doleta.gov · oui.doleta.gov · oui.doleta.gov

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This is a determination aid, not advice. StateSide encodes published state rules and applies them mechanically to the facts you enter. It does not know your entity structure, your nexus history, your equity compensation, or the dozens of exceptions that turn a clean rule into a judgement call. Every determination cites the state source it came from — verify against that source, and take anything consequential to a payroll tax professional before you act on it.