GA
Georgia Small Business Tax Guide
How Georgia's Department of Revenue describes sales tax, dealer registration and corporate income tax, with the retrieval date or chart period next to each figure. Educational only, not tax advice.
Disclaimer: This page is educational content only. Tax laws change, and your situation may differ. It is not legal, tax, or financial advice. Consult a qualified professional licensed in Georgia before making filing or planning decisions.
Tax landscape for small businesses
The Georgia Department of Revenue's tax rates FAQ (Georgia, Department of Revenue tax rates FAQ, as retrieved on October 31, 2026) explains local rates with a county example built on "state sales tax at the statewide rate of 4%" plus local sales taxes. The Department's rate chart (Georgia, Department of Revenue rate chart headed "Effective April 1, 2026") says: "The state sales and use tax rate is 4% and is included in the jurisdiction rates below, if applicable." That chart covers its own period; the FAQ says the charts "are updated each quarter."
Worked example, with sample figures: a Georgia business bills a customer $2,400.00 for taxable goods. Using the statewide rate of 4% (Georgia, Department of Revenue tax rates FAQ, as retrieved on October 31, 2026), the state share comes to $2,400.00 × 4% = $96.00. Local sales taxes for the delivery county are added on top, so check the current chart for that county first. Use your own figures; these are only an illustration.
Not covered: individual income tax rates, the net worth tax and the current local rate for any county. Georgia's Department of Revenue or your accountant can answer those questions and help with your own filings.
Tax overview
Each row lists a tax area and its notes. Confirm current figures with your state's tax agency or the IRS.
| Tax type | Rate or basis | Notes |
|---|---|---|
| State sales and use tax | "4%" | Tax rates FAQ (Georgia, Department of Revenue tax rates FAQ, as retrieved on October 31, 2026): "state sales tax at the statewide rate of 4%", in its Muscogee County example. Rate chart (Georgia, Department of Revenue rate chart headed "Effective April 1, 2026"): "The state sales and use tax rate is 4% and is included in the jurisdiction rates below, if applicable." |
| Local sales taxes | Varies by delivery county (see notes) | Tax rates FAQ (Georgia, Department of Revenue tax rates FAQ, as retrieved on October 31, 2026): "In most instances, sales tax will be due at the rate of the county where the customer takes delivery of the property." It adds that the charts "are updated each quarter." For motor vehicles: "For sales of motor vehicles that are subject to sales and use tax, Georgia law provides for limited exemptions from certain local taxes." |
| Corporate income tax | "4.99%" | Corporate Income and Net Worth Tax page (Georgia, Department of Revenue Corporate Income and Net Worth Tax page, as retrieved on October 31, 2026): "The rate of taxation is 4.99% of a corporation's Georgia taxable net income." The page shows no tax-year date. |
| S corporations | Paid by shareholders (see notes) | Corporate Income and Net Worth Tax page (Georgia, Department of Revenue Corporate Income and Net Worth Tax page, as retrieved on October 31, 2026): "If S Corporation status is recognized for Georgia purposes, the shareholders of the corporation pay the tax as opposed to the corporation paying the tax." |
Filing requirements
This list isn't a complete checklist for your business.
Register as a dealer
Tax Registration page (Georgia, Department of Revenue Tax Registration page, as retrieved on October 31, 2026): any individual or entity meeting the O.C.G.A. § 48-8-2 definition of a dealer "must register for a sales and use tax number and certificate of registration regardless of whether all sales will be online, out of state, wholesale, or exempt from tax." It adds: "Sales and use tax registration does not require renewal and remains in effect as long as the business exists with no change in ownership or structure."
Due dates and frequency
File & Pay page (Georgia, Department of Revenue File & Pay page, as retrieved on October 31, 2026): "Sales tax returns are due and payable no later than the 20th day of the month following the period being reported." and "For most taxpayers, sales tax returns are due every month; however, taxpayers may submit a written request to change their filing frequency."
Zero returns
File & Pay page (Georgia, Department of Revenue File & Pay page, as retrieved on October 31, 2026): "A sales tax return must be filed even when no tax is due or no sales were made."
Filing electronically
File & Pay page (Georgia, Department of Revenue File & Pay page, as retrieved on October 31, 2026): "You are required to file and pay electronically if you owe more than $500.00 in connection with any return, report, or other document pertaining to sales tax or use tax required to be filed with the Department even if some payments for those tax types subsequently fall below $500.00."
Prepaid estimated tax
File & Pay page (Georgia, Department of Revenue File & Pay page, as retrieved on October 31, 2026): "If the tax liability of a dealer in the preceding calendar year is greater than $60,000 excluding local sales taxes, the dealer must remit prepaid estimated tax."
Corporate income tax
Corporate Income and Net Worth Tax page (Georgia, Department of Revenue Corporate Income and Net Worth Tax page, as retrieved on October 31, 2026): "Corporations that own property, do business in Georgia, or receive income from Georgia sources are subject to corporate income tax". It also says: "Corporate income tax is a non-graduated percentage based on a corporation's federal taxable net income and as modified by Georgia statutory adjustments."
Deductions and write-offs
Confirm with your state how it treats each item.
- Starting point for corporations: the Corporate Income and Net Worth Tax page (Georgia, Department of Revenue Corporate Income and Net Worth Tax page, as retrieved on October 31, 2026) says corporate income tax is "based on a corporation's federal taxable net income and as modified by Georgia statutory adjustments."
- Keep your records: the File & Pay page (Georgia, Department of Revenue File & Pay page, as retrieved on October 31, 2026) says: "Records must be maintained for a period of no less than three years."
Practical tips
- Charge the rate where the customer takes delivery. The tax rates FAQ (Georgia, Department of Revenue tax rates FAQ, as retrieved on October 31, 2026) says: "A dealer must collect sales tax at the rate of the local jurisdiction where the product is delivered even if the dealer has no presence in that local jurisdiction."
- Use the chart for the period you're reporting. The tax rates FAQ (Georgia, Department of Revenue tax rates FAQ, as retrieved on October 31, 2026) says the charts "are updated each quarter."
- File even in a quiet month. The File & Pay page (Georgia, Department of Revenue File & Pay page, as retrieved on October 31, 2026) says: "A sales tax return must be filed even when no tax is due or no sales were made."
Frequently asked questions
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At a glance
| Topic | Georgia Department of Revenue page | Date shown |
|---|---|---|
| Statewide rate example, delivery-county rule, quarterly charts | Tax rates FAQ (dor.georgia.gov) | Page not dated; as retrieved on October 31, 2026 |
| State rate statement | Rate chart (dor.georgia.gov) | Effective April 1, 2026 |
| Due dates, zero returns, electronic filing, prepaid tax, records | File & Pay page (dor.georgia.gov) | Page not dated; as retrieved on October 31, 2026 |
| Dealer registration | Tax Registration page (dor.georgia.gov) | Page not dated; as retrieved on October 31, 2026 |
| Corporate income tax rate | Corporate Income and Net Worth Tax page (dor.georgia.gov) | Page not dated; as retrieved on October 31, 2026 |
When this isn't for you
Scope: Georgia sales and use tax, dealer registration, return deadlines and the corporate income tax rate, taken from Department of Revenue pages. It leaves out individual income tax rates, the net worth tax, county-by-county local rates and motor vehicle rules. Georgia's Department of Revenue or your accountant can help with anything else, including your own filings.