Georgia self-employment tax at a glance
Georgia replaced its graduated brackets with a single flat rate, which is scheduled to step down each year until it reaches 4.99%. The generous standard deduction means lower-earning freelancers pay relatively little state tax.
- State income tax: a flat 5.19% income tax (top marginal rate 5.19%)
- Standard deduction / exemption: $12,000 single, $24,000 married filing jointly
- Estimated payments: Form 500-ES
- Tax agency: Georgia Department of Revenue
- Local income taxes: None for most residents
How Georgia compares: take-home pay on 1099 income
The table compares a single filer with no business expenses in Georgia with the average state income tax across the15 states we cover and with a state that has no income tax. Every column includes self-employment tax and federal income tax.
| Net profit | Georgia state tax | Avg. state tax | Total tax | Georgia take-home | No-income-tax state |
|---|---|---|---|---|---|
| $50,000 | $1,789 | $1,158 | $11,521 (23.0%) | $38,479 | $40,268 |
| $75,000 | $2,995 | $2,012 | $18,490 (24.7%) | $56,510 | $59,505 |
| $100,000 | $4,201 | $2,912 | $26,565 (26.6%) | $73,435 | $77,635 |
| $150,000 | $6,612 | $4,749 | $44,220 (29.5%) | $105,780 | $112,392 |
| $250,000 | $11,585 | $8,541 | $78,539 (31.4%) | $171,461 | $183,046 |
2026 Georgia income tax brackets
| Single rate | Single taxable income | Married rate | Married filing jointly |
|---|---|---|---|
| 5.19% | Over $0 | 5.19% | Over $0 |
How this calculator works
- Net profit is your gross 1099 income minus deductible business expenses.
- Self-employment tax is 15.3% (12.4% Social Security up to the $184,500 wage base, plus 2.9% Medicare) on 92.35% of net profit.
- Federal income tax applies the 2026 brackets after subtracting half of your SE tax, the standard deduction and the 20% qualified business income (QBI) deduction.
- Georgia tax applies Georgia's brackets to your adjusted gross income after the state deduction or exemption.
- Quarterly payments divide the annual federal amount evenly.
Not included: credits, itemized deductions, retirement contributions (SEP-IRA, Solo 401(k)), self-employed health insurance deduction and local taxes. Each of these usually lowers the bill, so treat the result as a conservative upper estimate.