2026 Georgia State Tax Deadlines

Georgia business tax deadlines for 2026

C Corporations' deadlines and requirements

C Corporations in Georgia must file and pay Corporate Tax by April 15, 2027, following the federal due date schedule.

Filing requirements include:

1. Complete Form 600 (Corporate Tax Return)
2. File via Georgia Tax Center
3. Payment must be made by April 15, 2027
4. Mail submissions must be postmarked by the due date

Extension to file taxes in Georgia for 2026

The Extension Deadline for Georgia Corporate income tax returns is October 15, 2027. Georgia automatically grants a six-month extension following the federal extension timeline without requiring separate forms. This is an extension to FILE, not an extension to PAY—payment is still due April 15, 2027.

Pass-through entities

Georgia S Corporations and Partnerships tax deadlines for 2026

S Corporations and Partnerships must file in Georgia by March 15, 2027.

Required forms include:

• Form 600S—S Corporation Return
• Form 700—Partnership Return

Extension to file S Corporations and Partnerships taxes in Georgia for 2026

The Extension Deadline for Georgia S Corporations and Partnerships returns is September 15, 2027. Georgia automatically grants a six-month extension without requiring separate applications. This is an extension to FILE, not an extension to PAY—payment is still due March 15, 2027.

Georgia Individual tax considerations for 2026

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 flat tax rate for 2026 is:

• 6% on all Georgia taxable income

Estimated tax deadline for Georgia 2026

Estimated tax payments are due on the following schedule for calendar year filers:

1. April 15, 2026
2. June 15, 2026
3. September 15, 2026
4. January 15, 2027

Who must make estimated payments

You must make Georgia estimated income tax payments during 2026 if you expect to owe a significant amount in Georgia income tax after subtracting withholding and credits. Electronic payments are encouraged through the Georgia online tax system.

Individual tax deadline for Georgia 2026

Individual income tax returns are due April 15, 2027.

Available forms include:

• Form 500—Individual Income Tax Return

Extension to file taxes in Georgia for 2026

The Extension Deadline is October 15, 2027, to file your Georgia Individual Income tax return. Georgia automatically grants a six-month extension without requiring separate extension forms. This is an extension to FILE, not an extension to PAY—payment is still due April 15, 2027.

What Georgia tax professionals need to know

Several key considerations make Georgia's tax landscape unique for 2026. Georgia's flat income tax system provides simplicity and predictability for taxpayers and tax professionals. Electronic filing requirements continue to expand, and Georgia offers various tax planning opportunities, including special disaster-relief extensions.

Electronic filing requirements

Georgia has implemented electronic filing systems for taxpayers:

• C Corporations and pass-through entities should file electronically through the Georgia Tax Center
• Individuals can use Georgia's online system for free electronic filing
• Business deductions can be processed more efficiently through electronic systems
• Professional preparers must use approved software vendors

Georgia's unique tax features for 2026

6% flat rate on all Georgia taxable income

Georgia provides simplicity and predictability with its flat tax structure.

Special disaster-relief extensions

Georgia provides extended deadlines for taxpayers affected by federally declared disasters.

Retirement income exemptions for qualifying retirees

Georgia offers favorable treatment for qualifying retirement income.

Military pay exemptions for certain military income

Georgia provides exemptions for certain military income.

Disaster Relief Considerations

Georgia frequently experiences natural disasters that may trigger tax relief:

• Extended filing deadlines during disaster declarations
• Coordination with federal disaster relief announcements
• Special provisions for disaster-related losses
• Documentation requirements for disaster claims

Business incentives and credits

Georgia provides various business tax incentives:

• Job tax credits for qualifying new jobs
• Research and development credits
• Low-income housing tax credits
• Historic rehabilitation tax credits
• Georgia Retraining Tax Credit

Retirement income considerations

Georgia provides favorable treatment for certain retirement income:

• $65,000 retirement income exclusion for taxpayers age 62 and older (amount may vary)
• Military retirement pay exemptions
• Social Security benefits are generally exempt from Georgia state income tax
• Certain pension income may qualify for reduced taxation

Multi-state tax planning

Georgia's flat 6% rate creates specific planning considerations:

• Comparison with other state tax rates for residency planning
• Multi-state income allocation issues
• Credit calculations for taxes paid to other states
• Individuals with multi-state income complexity

Professional tax guidance

For complex Georgia tax situations, consulting with qualified tax professionals through an accounting firm directory can help ensure compliance and identify available tax-saving opportunities.

Sources

• Georgia Department of Revenue
• Georgia Tax Center

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