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Georgia 1099 tax calculator

Georgia transitioned to a flat 5.39% state income tax in 2024, and rates are scheduled to continue dropping toward 4.99%. Combined with the federal 15.3% self-employment tax and federal income tax, GA freelancers face a moderate overall tax burden — competitive with neighboring states like North Carolina but higher than no-income-tax Florida.

Your 1099 income

Updates instantly as you type.

Total payments received from clients

$

Deductible expenses (home office, software, mileage, etc)

$

If you also have a regular job — affects your federal bracket

$

Total tax owed

Self-employed

$17,145

Pay $4,286 quarterly to the IRS — that's an effective rate of 23.8% on your net profit.

Tax breakdown

  • Net profit (income − expenses)
    $72,000
  • Self-employment tax (15.3%)
    $10,173
  • Federal income tax
    $4,122
  • Georgia state tax
    $2,850
  • QBI deduction (20% reduces fed tax)
    −$14,400
  • Half-SE tax deduction
    −$5,087
  • After-tax take-home
    $54,855

Q1

Apr 15

$4,286

Q2

Jun 16

$4,286

Q3

Sep 15

$4,286

Q4

Jan 15

$4,286

AI Analysis

Georgia freelancer tax landscape

Georgia's flat 5.39% applies to all net business income — same rate regardless of income level. This is a meaningful tax cut for higher-earning freelancers compared to the previous progressive system that topped out at 5.75%. Lower-earning freelancers (below ~$15,000 net) pay slightly more than they did under the old graduated rates.

Georgia provides per-person exemptions: $12,000 for single filers, $24,000 for married filing jointly, $18,000 for head of household. Freelancers subtract this from net business income before applying the 5.39% rate. A married freelancer with no W-2 income earning $80,000 net would owe state tax on $56,000 — about $3,019.

Atlanta and other Georgia cities don't impose municipal income tax — Georgia law generally prohibits city-level income tax. So GA freelancers' state-and-local tax obligations are limited to the 5.39% state rate plus property tax and sales tax (8% in most metro Atlanta areas).

Georgia requires quarterly estimated payments to the Georgia Department of Revenue via Form 500-ES. Due dates align with federal. Penalties for missed payments accrue interest at the standard state rate. The federal QBI deduction does not flow through to state tax — Georgia computes state tax on net business income directly.

Compare Georgia to other states

See how 1099 taxes in Georgia compare to other major states:

Frequently asked questions

What's Georgia's tax rate for freelancers in 2026?

A flat 5.39% on net business income (after the personal exemption). Scheduled to drop toward 4.99% in coming years if state revenue triggers are met.

Does Atlanta have a city tax for freelancers?

No. Georgia state law does not permit municipal income taxes. Atlanta and all other GA cities fund themselves through property tax, sales tax, and fees — not income tax.

How does Georgia handle the federal QBI deduction?

Federal QBI flows through your federal tax calculation only. Georgia does not separately allow QBI at the state level — state tax is calculated on net business income (after the personal exemption).

Are services taxable for freelancers in Georgia?

Most professional services are exempt from Georgia sales tax. Some specific services (some installation, certain digital products) are taxable. Most freelance writers, designers, and consultants don't owe sales tax.

Do I file quarterly taxes in Georgia?

Yes — Form 500-ES, due April 15, June 16, September 15, and January 15 each year if you expect to owe more than $500 in GA state tax.

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