Update Georgia 2025 Individual Income Tax Model
Overview
Implementation tracking issue for Georgia's 2025 individual income tax updates, reflecting the state's continuing transition to a flat tax system.
Status Checklist
2025 Updates Summary
Tax Rate
- Flat rate: 5.19% (effective January 1, 2025)
- Continues transition from graduated rates toward eventual 4.99% flat rate
Standard Deductions
| Filing Status |
Amount |
| Married Filing Jointly (MFJ) |
$24,000 |
| Single |
$12,000 |
| Married Filing Separately (MFS) |
$12,000 |
| Head of Household (HoH) |
$12,000 |
| Qualifying Surviving Spouse (QSS) |
$12,000 |
Dependent Exemption
Retirement Income Exclusion
| Age/Status |
Exclusion Amount |
| 62-64 or Disabled |
$35,000 |
| 65 and older |
$65,000 |
Military Retirement Exclusion
- Base exclusion: $17,500
- Additional exclusion: $17,500 if earned income exceeds $17,500
- Maximum total: $35,000
Credits and Deductions
| Item |
Amount/Rate |
| Low Income Credit |
AGI < $20,000 |
| Georgia Eligible Itemizer Tax Credit |
Up to $300 per taxpayer |
| Child and Dependent Care Expense Credit |
50% of federal credit |
| Path2College 529 Plan Deduction |
$4,000/beneficiary ($8,000 MFJ) |
Implementation Details
Parameter Files to Update
policyengine_us/parameters/gov/states/ga/tax/income/rate.yamlpolicyengine_us/parameters/gov/states/ga/tax/income/deductions/standard/policyengine_us/parameters/gov/states/ga/tax/income/exemptions/policyengine_us/parameters/gov/states/ga/tax/income/credits/
Variable Files
Test Files
References
Related PRs
This issue serves as the central coordination point for all agents working on this implementation.
