GEORGIA RETIREMENT INCOME TAX · TAX YEAR 2026
Does Georgia tax Social Security and retirement income?
Georgia does not tax Social Security benefits. Georgia excludes up to $65,000 per person of pension, IRA and 401(k) income and interest from age 65, or $35,000 from 62, and taxes the rest. A single 67-year-old with $24,000 of Social Security, a $20,000 private pension and $10,000 of IRA withdrawals pays no Georgia income tax for 2026.
Your estimate
- Georgia income tax
- $0.00
- Federal income tax
- $1,810.00
- Total income tax
- $1,810.00
Subtracted from Georgia income
- Social Security
- $11,300.00
- Retirement income exclusion
- $30,000.00
Earned income up to $5,000 in the exclusion and the second $17,500 military exclusion (it needs Georgia earned income) are not modeled. Other income entered is treated as interest, split equally on a joint return.
Georgia tax at different retirement incomes
Georgia income tax for 2026 on a single 67-year-old with $24,000 of Social Security, and on a married couple, both 67, with $20,000 each. Half the pension and IRA income is a private pension and half IRA withdrawals, all received by one spouse in the couple.
| Pension and IRA income | Single | Married |
|---|---|---|
| $20,000 | $0 | $0 |
| $40,000 | $0 | $0 |
| $60,000 | $0 | $0 |
| $100,000 | $998 | $250 |
| $150,000 | $3,493 | $2,745 |
Does Georgia tax Social Security?
No. Georgia subtracts all Social Security and Railroad Retirement benefits included in federal adjusted gross income, with no age or income limit.
Of the single 67-year-old's $24,000 in benefits, $11,300 is federally taxable and Georgia taxes none of it. Of the couple's $40,000, $28,100 is federally taxable and Georgia taxes none of it.
Does Georgia tax pensions?
Partly. Private and government pensions are treated the same. Each person 62 to 64 can exclude up to $35,000 of retirement income, and each person 65 or older up to $65,000, with no income limit. The exclusion also covers IRA and 401(k) withdrawals, interest, dividends and capital gains, and each spouse uses only their own. Military retirees under 62 can exclude up to $17,500, or $35,000 with more than $17,500 of Georgia earned income.
State tax for a single 67-year-old with $24,000 of Social Security, a $20,000 pension of each type and $10,000 of IRA withdrawals. Excluded is the part of the pension Georgia exempts.
| Pension | Excluded | State tax |
|---|---|---|
| Private | $20,000 | $0 |
| Georgia government | $20,000 | $0 |
| Federal civil service | $20,000 | $0 |
| Military | $20,000 | $0 |
Does Georgia tax IRA and 401(k) withdrawals?
Partly. IRA and 401(k) withdrawals share the same exclusion as pensions. Roth conversions count as IRA distributions, and qualified Roth IRA withdrawals are not taxed.
With $24,000 of Social Security, $20,000 of IRA withdrawals and no other income, a single 67-year-old pays no Georgia income tax for 2026.
At what age do retirement tax breaks start in Georgia?
At 62, for the retirement income exclusion of up to $35,000 per person. At 65 it rises to $65,000.
State tax at each age where the rules change. The single filer has $24,000 of Social Security, a $20,000 private pension and $10,000 of IRA withdrawals; the couple, both that age, has $20,000 of Social Security each and a $30,000 pension and $20,000 of IRA withdrawals.
| Age | Single | Married |
|---|---|---|
| 61 | $749 | $998 |
| 62Retirement income exclusion | $0 | $0 |
| 65Retirement income exclusion | $0 | $0 |
What the calculator leaves out
Earned income up to $5,000 in the exclusion and the second $17,500 military exclusion (it needs Georgia earned income) are not modeled. Other income entered is treated as interest, split equally on a joint return.
- The IT-511 does not say when age is measured; the calculator uses age on December 31.
The calculator uses Georgia rules from the 2025 forms and instructions, the latest published.
Federal tax uses the 2026 brackets, the standard deduction with the extra amount at 65, and the $6,000 senior deduction. Estimates assume no other deductions, credits or local taxes except as noted.