1099 Tax Calculator Georgia & What Freelancers Actually Owe in 2025–2026
Georgia just became significantly more affordable for freelancers. HB 463 dropped the flat income tax to 4.99% — see your exact federal, state, and SE tax bill.
How 1099 taxes work in Georgia
Georgia 1099 contractors have three tax obligations:
Federal income tax — calculated on net profit after deductions at standard federal brackets. Identical for all US taxpayers regardless of state.
Self-Employment (SE) tax — 15.3% on 92.35% of net earnings, covering both halves of Social Security (12.4% up to the $184,500 wage base) and Medicare (2.9% with no cap). As a 1099 contractor, you pay both the employer and employee portions.
Georgia state income tax — a flat 4.99% on all Georgia taxable income. Georgia taxable income starts with your federal adjusted gross income and subtracts the Georgia standard deduction of $15,000 for single filers (increased from $12,000 under HB 463, effective for tax year 2026) and the $4,000 personal exemption.
No city income taxes, no county income taxes. One state rate, applied uniformly across Georgia.
What a Georgia 1099 contractor actually owes in 2026
Here is what a freelancer owes in Georgia at different income levels in 2026, assuming no additional business deductions beyond the standard deduction and personal exemption:
Net 1099 Income
SE Tax
Federal Income Tax
GA State Tax (4.99%)
Total Tax
Effective Rate
$40,000
$5,652
$2,836
$949
$9,437
~24%
$60,000
$8,478
$5,836
$1,949
$16,263
~27%
$80,000
$11,304
$9,836
$2,949
$24,089
~30%
$100,000
$14,130
$14,836
$3,949
$32,915
~33%
$150,000
$16,377
$28,711
$6,449
$51,537
~34%
Georgia state tax estimated as 4.99% of (net income minus $15,000 standard deduction minus $4,000 personal exemption minus half of SE tax). Assumes single filer. Federal tax uses 2026 brackets. Use the calculator above for your exact figures.
Georgia vs other states: where it stands
Georgia's 4.99% flat rate puts it in a competitive position — well below the high-tax coastal states and only slightly above the no-income-tax states.
State
State Income Tax at $100k
Total Tax at $100k
vs Georgia
Texas
$0
~$28,966
-$3,949
Florida
$0
~$28,966
-$3,949
Georgia
~$3,949
~$32,915
—
Ohio
~$2,035
~$31,001
-$1,914
North Carolina
~$4,499
~$33,465
+$550
Illinois
~$4,950
~$33,916
+$1,001
New York
~$6,132
~$35,098
+$2,183
California
~$8,548
~$37,514
+$4,599
State tax estimates based on 2026 published rates, single filer, $100,000 net income. Georgia calculation accounts for $15,000 standard deduction and $4,000 personal exemption.
Georgia is firmly in the middle of the national spectrum — cheaper than most Northeastern and Midwestern states, and the path toward further reductions under HB 463 makes it increasingly competitive.
The HB 463 reform: what it means for Georgia freelancers
Before 2024, Georgia used a six-bracket progressive system with a top rate of 5.75%. The state converted to a flat tax starting in 2024 (5.49%), then reduced it to 5.19% in 2025 under HB 111. On May 11, 2026, Governor Kemp signed HB 463, which skipped the scheduled 5.09% intermediate step and dropped the rate directly to 4.99% — three years ahead of the original timeline.
For freelancers, this has three practical effects:
Simpler quarterly estimates
With a flat rate, estimating your Georgia state tax liability is straightforward: multiply your projected net income above the deductions by 4.99%. No bracket lookups, no marginal rate calculations at different income thresholds.
Lower rate than 2025
Every Georgia freelancer pays 0.2 percentage points less than in 2025. At $100,000 net income, that is approximately $200 saved compared to the prior year.
A downward path
HB 463 sets up further annual reductions of 0.125 percentage points toward a 3.99% floor, subject to Georgia meeting its revenue targets each year. For freelancers planning long-term, Georgia's tax trajectory is favorable.
Georgia-specific deductions and considerations
Georgia standard deduction — increased for 2026
Georgia's standard deduction for single filers rose to $15,000 for 2026 under HB 463 (up from $12,000 in 2025). This deduction applies to your Georgia taxable income before the 4.99% rate is applied — reducing your Georgia tax by approximately $748 compared to using the 2025 deduction amount.
Georgia personal exemption — $4,000 for single filers
In addition to the standard deduction, Georgia allows a $4,000 personal exemption. Combined, single filers reduce their Georgia taxable income by $19,000 before the 4.99% rate applies.
SE tax deduction applies at the Georgia level
Georgia allows the federal SE tax adjustment (deducting half of your SE tax from adjusted gross income) to flow through to your Georgia return, reducing your state taxable income.
No QBI deduction at the Georgia level
The federal Qualified Business Income deduction — which can reduce federal taxable income by up to 20% for many 1099 contractors — does not carry through to your Georgia return. This is the same issue as New York and Illinois — a deduction that saves you money federally provides no Georgia state tax benefit.
Home office deduction
Georgia follows federal home office rules. The same deduction that reduces your federal taxable income also reduces your Georgia taxable income, amplifying the value of every deduction dollar at both the federal and state level.
Health insurance premiums
Often 100% deductible at the federal level for self-employed individuals not eligible for employer-sponsored coverage. This deduction flows through to your Georgia return as well, reducing both your federal and state taxable income.
Atlanta freelancers: no city income tax
This is one of Georgia's clearest advantages over states like New York. Despite being one of the largest metropolitan economies in the country, Atlanta charges no city income tax on residents or workers. A freelancer in Atlanta pays exactly the same state rate as a freelancer in rural Georgia — 4.99%.
This contrasts sharply with major cities in other states: New York City adds 3.078%–3.876% on top of state tax, Chicago adds 0% (Illinois has no city income tax but has a higher state rate), and Philadelphia adds 3.75% for residents. Georgia's structure means Atlanta freelancers get all the advantages of a major metro market without a city tax penalty.
Quarterly estimated taxes in Georgia
Georgia 1099 contractors must pay federal estimated taxes and Georgia state estimated taxes separately throughout the year.
Federal estimated tax deadlines for 2026:
April 15 — Q1 (January–March income)
June 16 — Q2 (April–May income)
September 15 — Q3 (June–August income)
January 15, 2027 — Q4 (September–December income)
Georgia state estimated tax deadlines for 2026:
Georgia follows the same quarterly schedule as the federal government — April 15, June 15, September 15, and January 15. The threshold for paying Georgia estimated taxes is $1,000 in expected Georgia tax liability for the year. File using Georgia Form 500ES.
A safe set-aside rate for Georgia freelancers is 30–34% of net income. This is higher than no-income-tax states like Texas and Florida (25–28%) but lower than New York City contractors (38–42%).
Georgia LLC rules for freelancers
Georgia is one of the more straightforward and affordable states for LLC formation and maintenance.
$100 one-time formation fee
Georgia charges $100 to file Articles of Organization with the Secretary of State. This is a one-time cost.
$60 annual registration fee
Georgia LLCs file an Annual Registration every year, due between January 1 and April 1. The fee is $60 ($50 state fee plus $10 online service fee). Late filing triggers a $25 penalty.
No franchise tax on LLCs
Georgia does not charge an entity-level franchise or net worth tax on single-member or multi-member LLCs taxed as pass-throughs. This is a meaningful advantage over California ($800 minimum franchise tax) and New York (biennial statement plus publication requirement).
No city income taxes
Unlike New York City where S-Corp distributions still face the city income tax question, Georgia's uniform state rate makes the S-Corp math cleaner — you only need to model federal and state interactions, not federal, state, and city.
S-Corp election
Georgia recognizes the federal S-Corp election. At $60,000–$70,000 in net profit, the SE tax savings from splitting income between salary and distributions typically justify the administrative costs. Georgia's flat 4.99% rate and straightforward LLC structure make this one of the more practical states to implement the election.
Georgia uses a flat 4.99% rate on all taxable income for 2026, enacted under HB 463 signed by Governor Kemp on May 11, 2026, retroactive to January 1, 2026. This is down from 5.19% in 2025. Single filers reduce taxable income by a $15,000 standard deduction and $4,000 personal exemption before the 4.99% rate applies.
No. Georgia has no city or local income taxes. Atlanta, Savannah, Augusta, and every other Georgia city all charge the same rate — zero — on top of the state income tax. This is one of Georgia's advantages over states like New York where city residents pay an additional 3.078%–3.876%.
30–34% of net income after deductions is the recommended range for most Georgia freelancers. Use the calculator above for your exact quarterly payment amount based on your specific income and deductions.
No. The federal Qualified Business Income deduction — which can reduce federal taxable income by up to 20% for many 1099 contractors — does not apply on the Georgia state return. This is the same treatment as New York and Illinois. The federal deduction still reduces your federal tax, but your Georgia taxable income is calculated without it.
Georgia is competitive and improving. The 4.99% flat rate is below the national average for states with income tax, and HB 463 sets up further annual reductions toward 3.99%. Combined with no city income taxes, a $15,000 standard deduction, and affordable LLC maintenance costs ($60/year annual registration), Georgia offers a favorable environment for 1099 contractors — particularly those in Atlanta with access to the growing tech and film production ecosystem.
Georgia LLCs pay $60 per year in annual registration fees ($50 state fee plus $10 online service fee), due by April 1 each year. The one-time formation fee is $100. There is no franchise tax or net worth tax on LLCs taxed as pass-throughs. Total first-year cost: approximately $160.
Calculate your exact Georgia 1099 tax bill
The tables above use standard assumptions. Your actual bill depends on your filing status, deductions, business expenses, and whether you operate as a sole proprietor or LLC.
The 1099 tax calculatorgives you a precise federal and SE tax breakdown based on your specific income and deductions, updated for 2026 brackets. For Georgia's 4.99% state tax, the calculation is straightforward — your state bill is approximately 4.99% of your net income above $19,000 in combined deductions.
If your net profit is over $60,000, also check the LLC tax savings calculator— Georgia's flat rate, no city tax, and clean LLC structure make it one of the more practical states to implement the S-Corp election.
Federal estimates based on 2026 IRS tax brackets. Georgia state estimates based on HB 463 (signed May 11, 2026), retroactive to January 1, 2026. For educational purposes only. Consult a CPA for advice specific to your situation.
ESTIMATES BASED ON 2026 TAX LAW • FOR EDUCATIONAL PURPOSES ONLY