Flat 4.99% for 2026, reduced from 5.19% effective Jan 1, 2026 (HB 111), with further 0.10-point annual cuts planned toward 3.99%.
Georgia Taxes
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4% state sales tax; counties layer local option sales taxes on top, so the combined rate varies by county — the DOR publishes the quarterly General Rate Chart. The local rate applied is generally the county where the buyer receives the goods; the City of Atlanta adds a 1% municipal option tax (MOST).
Every Taxes rule LawLert has for Georgia
Each rule below is the full statewide entry, with the official source it rests on and the date it was last checked.
Georgia's state motor fuel excise tax (O.C.G.A. § 48-9-3) is SUSPENDED through 11:59 p.m. on November 30, 2026. Governor Brian P. Kemp declared a State of Emergency and suspended collection beginning 12:01 a.m. September 29, 2026 (Executive Order 09.28.26.01), extended it on October 6, 2026 (Executive Order 10.06.26.01) and again on October 24, 2026 (Executive Order 10.24.26.01), unless renewed or ended by a later order. The suspension covers all fuels subject to the state excise, including gasoline, clear diesel, aviation gasoline, liquid propane gas, gasohol, ethanol and natural gas. Prepaid local sales tax and other local taxes are NOT suspended. The Department of Revenue's authority to waive penalties for highway use of dyed diesel also remains in effect during the emergency. When the suspension ends, the normal state excise — set annually by formula under Georgia law — is collected again. State taxes only; the 18.4-cent federal gasoline tax still applies.
“On October 24, 2026, Governor Kemp issued Executive Order 10.24.26.01, further extending the State of Emergency and motor fuel excise tax suspension through 11:59 PM on November 30, 2026”
Read on Nov 11, 2026 from dor.georgia.gov.
Checked once · Nov 11, 2026
No sales-tax holiday. Georgia does not currently hold a statewide sales-tax holiday.
County-administered: assessed value is 40% of fair market value, minus homestead exemptions (state standard $2,000; many counties offer more), times the local millage rate. DOR worked example: a $100,000 home at 25 mills owes about $950/yr. Bills are typically due Dec 20; assessments are set each Jan 1 at fair market value (OCGA 48-5-6).
Eligible food (groceries) is exempt from the 4% Georgia state sales tax but stays subject to applicable local sales taxes — per the DOR food rate chart, "exempt food is subject to all applicable local taxes," so grocery bills still carry the county portion.
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