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Georgia
Corporate Income Tax Rate at a Glance
Georgia's top corporate income tax rate is 5.39%, applied as a flat rate. This places Georgia in the "Moderate (5–7.99%)" tier among U.S. states.
Rate Structure (Flat vs. Graduated)
5.39% flat rate effective 2024 (reduced from 5.75%). Statute provides for further reductions in future years if revenue triggers are met.
Franchise Tax / Annual Privilege Tax
Georgia imposes a Net Worth Tax (a form of franchise tax) on corporations based on net worth ranging from $10 (under $10,000 net worth) to $5,000 (over $22 million net worth).
S-Corp & Pass-Through Treatment
Georgia recognizes federal S-corp election. Pass-through entities may elect to be taxed at the entity level at 5.39% under Georgia's PTE election.
Official State Revenue Department
For current corporate tax rules in Georgia, consult the state's official source at https://dor.georgia.gov/taxes/business-taxes/corporate-income-and-net-worth-tax. Rates and rules change annually — verify with a qualified tax professional before taking any action.
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Corporate income tax rates change frequently as states enact reform packages and phase-down schedules. Always verify current rates with the state's department of revenue and your tax advisor before making business decisions. This information is for educational purposes only and is not tax or legal advice.