2025 Georgia State Tax Deadlines
Georgia Individual income tax filing deadlines and extensions for 2025.
If you are a resident or have been involved in business operations within Georgia, you might be required to file Georgia State taxes. Georgia maintains a progressive income tax system with rates ranging from 1% to 5.75%, along with a single rate of 5.19% that took effect July 1, 2025. This comprehensive guide outlines the key tax deadlines and considerations applicable to Georgia in 2025.
Georgia business tax deadlines for 2025
C Corporation deadlines and requirements
C Corporations in Georgia must file and pay Corporate Income Taxes by April 15, 2026.
Filing requirements include:
- Complete Form 600 (Georgia Corporation Income Tax Return)
- File online with the Georgia Department of Revenue's online services
- File by mail must be postmarked by the due date
- Payment must be made by April 15, 2026
Extension to file taxes in Georgia for 2025
The Extension Deadline for Georgia corporate income tax returns is October 15, 2026. Georgia automatically grants a six-month extension on filing corporate income tax returns without requiring separate forms. This is an extension to FILE, not an extension to PAY—payment is still due April 15, 2026.
Pass-through entities
Georgia S Corporation and Partnership tax deadlines for 2025
S Corporations and Partnerships must file in Georgia by March 15, 2026.
Required forms include:
- Form 700S – S Corporation Income Tax Return
- Form 700 – Partnership Income Tax Return
Extension to file S Corporation and Partnership taxes in Georgia for 2025
The Extension Deadline for Georgia S Corporations and Partnerships returns is September 15, 2026. Georgia automatically grants a six-month extension on filing pass-through entity tax returns without requiring separate applications. This is an extension to FILE, not an extension to PAY—payment is still due March 15, 2026.
Georgia individual tax considerations for 2025
Filing requirements and income thresholds
Georgia Individuals must file a State income tax return if their gross income exceeds specific thresholds based on filing status.
The 2025 filing thresholds are:
- $12,200 for single taxpayers
- $24,400 for married filing jointly
- $18,350 for head of household filers
- $12,200 for married filing separately
Estimated tax deadline for Georgia 2025
Estimated tax payments are due:
- April 15, 2025
- June 15, 2025
- September 15, 2025
- January 15, 2026
Who must make estimated payments
You must make Georgia estimated income tax payments during 2025 if you expect to owe $500 or more in Georgia income tax after subtracting your withholding and credits. Individuals with business income, rental properties, or investment gains typically need to make quarterly payments.
Individual tax deadline for Georgia 2025
You must file and pay Individual Income Taxes in Georgia by May 1, 2026, due to Hurricane Helene disaster relief extensions. Georgia accepts electronic filing through the Georgia Department of Revenue's online services, significantly reducing processing time.
Available forms include:
- Form 500 – Georgia Resident Income Tax Return
- Form 500NR – Georgia Nonresident Income Tax Return
Extension to file taxes in Georgia for 2025
The Extension Deadline is November 1, 2026, to file your Georgia Individual Income tax return. Georgia automatically grants a six-month extension on filing personal income taxes without requiring separate State extension forms. This is an extension to FILE, not an extension to PAY—payment is still due May 1, 2026.
Hurricane Helene disaster relief extensions for Georgia 2025
Federal disaster relief for hurricane victims
Due to Hurricane Helene, which began on September 24, 2024, the IRS granted disaster relief extensions for all Georgia taxpayers. Affected Individuals and businesses throughout the entire State have until May 1, 2025, to file various federal tax returns and make payments originally due during the disaster period.
State coordination with federal relief
Georgia coordinates with federal disaster relief measures by extending State filing deadlines to match federal extensions. The May 1, 2026, deadline for individual returns reflects this coordination for the following tax year.
What Georgia tax professionals need to know
Several key considerations make Georgia's tax landscape unique for 2025:
Georgia's tax rate simplification, effective July 1, 2025, creates a flat 5.19% income tax rate, replacing the previous progressive structure. The State offers various tax credits, including credits for qualified education expenses and retirement income exclusions.
Electronic filing requirements
Georgia encourages electronic filing for most taxpayers:
- C Corporations can file electronically through Georgia's online services
- Partnerships and S Corporations benefit from faster processing through electronic systems
- Individuals can use Georgia's online filing system for free electronic filing
How does Georgia determine residency
Georgia determines residency based on domicile—your legal residence on December 31 of the tax year. Full-year residents pay tax on all income regardless of source, while part-year residents and nonresidents pay tax only on Georgia-source income.
Georgia's unique tax features for 2025
Tax rate simplification
Beginning July 1, 2025, Georgia implements a flat 5.19% income tax rate for Individuals, replacing the previous progressive rate structure that ranged from 1% to 5.75%.
C Corporation rate stability
C Corporations in Georgia face a flat 5.75% corporate income tax rate, though this is scheduled to revert to 6% on January 1, 2026.
Retirement income exclusions
Georgia provides generous retirement income exclusions for Individuals age 62 and older, allowing up to $65,000 of retirement income to be excluded from State taxation.
PTSD benefits for first responders
Georgia excludes insurance benefit payments for occupational PTSD received by first responders from State taxation, with coverage beginning January 1, 2025.
Sources
Don't miss State tax deadlines – Join Instead
State tax deadlines are approaching fast. While you're scrambling to gather documents and figure out complex deductions, you could be missing thousands in potential savings.
Instead's AI-driven platform does the heavy lifting for you—automatically identifying tax strategies, monitoring your accounts for savings opportunities, and ensuring you claim every deduction to which you're entitled. No more guesswork, no more missed opportunities.
The material discussed on this page is meant for general illustration and/or informational purposes only and is not to be construed as investment, tax, or legal advice. You must exercise your own independent professional judgment, recognizing that advice should not be based on unreasonable factual or legal assumptions or unreasonably rely upon representations of the client or others. Further, any advice you provide in connection with tax return preparation must comply in full with the requirements of IRS Circular 230.
Please note that if any due date falls on a federal or state holiday or weekend, it may be adjusted to the next business day. Always verify current deadlines with the appropriate tax professional and authorities.
Looking for a different year?
