Does Georgia tax Social Security? Retirement income rules
Georgia is very tax-friendly for retirees. On a typical retirement income it ranks tied for #1 of 51 with 18 other states for the lowest state income tax.
Assumptions behind this comparison
The ranking uses a full-year resident, single filer age 67, with $30,000 Social Security, $20,000 private defined-benefit pension, $20,000 traditional IRA withdrawals under 2026 rules. It models a general private pension and traditional IRA withdrawals. Public or military pension exceptions, early-distribution penalties and itemized deductions require separate checking. Maryland and Indiana estimates include an approximate statewide-average county income tax; other local income taxes are not modeled. A state with no income tax differs from a state that exempts only specified retirement income.
The joint table uses two spouses age 67, with each income category split equally between them. Personal exclusions follow each spouse's own eligible income; some states instead allow a joint cap. The calculator initially assigns household income to you and lets you enter your spouse's actual age and share. Read the source instructions for your pension type.
The rules in Georgia
- Social Security: Social Security benefits are fully exempt from Georgia income tax.
- Pensions: The retirement income exclusion is up to $35,000 per person at 62 to 64 (or if totally disabled) and up to $65,000 per person at 65 and older. It covers pensions, annuities, 401(k) and IRA withdrawals, interest, dividends, capital gains, rent, royalties and up to $5,000 of earned income. Government pensions get the same treatment. Military retirement for 2026: under 62, $17,500, plus another $17,500 if Georgia earned income exceeds $17,500; at 62 and older, the general $35,000 or $65,000 exclusion applies. A 2025 law (HB 266) raises the military exclusion to $65,000 at any age starting with tax year 2027.
- 401(k), 403(b) and IRA withdrawals: 401(k) and IRA withdrawals fall under the same retirement income exclusion as pensions: up to $35,000 per person at 62 to 64 and $65,000 at 65 and older.
- At 65 and older: Georgia has no extra standard deduction or exemption at 65; its break for older residents is the retirement income exclusion.
Calculate your Georgia retirement taxes
State income tax in Georgia: $0 a year
In Georgia, qualifying employer-plan withdrawals can receive the pension exclusion while traditional IRA withdrawals do not. Keep each account in its own field when changing state; the calculator applies the state-specific treatment.
The employer-plan field supports federally taxable private 401(k) / 403(b) retirement distributions owned by someone aged 60 or older. Earlier distributions and Hawaii, Mississippi or Pennsylvania employer-plan scenarios are not calculated; funding or plan retirement eligibility needs a separate check. Enter each amount once; do not include completed rollovers, Roth payments or special public/military plans.
Older shared links did not identify employer-plan withdrawals separately. Pension and IRA amounts have been left unchanged. If an old amount includes 401(k) or 403(b) withdrawals, move that portion into the employer-plan field before comparing states; the tool cannot infer the original account type.
Household totals include taxable private pensions and traditional retirement withdrawals. Other ordinary income means taxable interest and ordinary dividends; capital gains, qualified dividends, tax-exempt interest, wages, Roth distributions and special public or military pension rules need a separate calculation. Disability and survivor eligibility are not assessed by this tool. Age bands represent the listed ages for the full year; midyear eligibility and birth-date exceptions need checking.
Local income taxes are not modeled here, except the approximate statewide-average county rates included when you select Maryland or Indiana.
In Georgia you'd pay about $0 in state income tax and $4,336 in federal income tax on $70,000 of retirement income, keeping $65,664 (6.2% total).
Georgia ranks tied for #1 of 51 with 18 other states for the lowest state tax on this income. 19 states charge no state income tax on this income.
What retirees pay in Georgia
| Retirement income | State tax (single) | State tax (married) | Federal tax (single) |
|---|---|---|---|
| $24,000 Social Security, $12,000 traditional IRA withdrawals | $0 | $0 | $0 |
| $30,000 Social Security, $20,000 private defined-benefit pension, $20,000 traditional IRA withdrawals | $0 | $0 | $4,336 |
| $40,000 Social Security, $40,000 private defined-benefit pension, $50,000 traditional IRA withdrawals, $10,000 other income | $998 | $0 | $19,812 |
Age 67, 2026 rules including the federal senior deduction. For the joint column, income is the household total, both spouses are 67, and each owns 50% of every income category. State estimates apply Georgia's main exclusions and may differ for income-tested credits.
Moving to Georgia in retirement?
Compare the tax on your Social Security, pension and 401(k)/IRA income, and typical living costs, with the state you'd leave. These are the states most households moving to Georgia come from (IRS migration data, 2022–2023).
- Florida to Georgia
- New York to Georgia
- Texas to Georgia
- California to Georgia
- Alabama to Georgia
- North Carolina to Georgia
Frequently asked questions
Does Georgia tax Social Security?
Not taxed. Social Security benefits are fully exempt from Georgia income tax.
Does Georgia tax pensions?
Partly taxed. The retirement income exclusion is up to $35,000 per person at 62 to 64 (or if totally disabled) and up to $65,000 per person at 65 and older. It covers pensions, annuities, 401(k) and IRA withdrawals, interest, dividends, capital gains, rent, royalties and up to $5,000 of earned income. Government pensions get the same treatment. Military retirement for 2026: under 62, $17,500, plus another $17,500 if Georgia earned income exceeds $17,500; at 62 and older, the general $35,000 or $65,000 exclusion applies. A 2025 law (HB 266) raises the military exclusion to $65,000 at any age starting with tax year 2027.
Does Georgia tax 401(k) and IRA withdrawals?
Partly taxed. 401(k) and IRA withdrawals fall under the same retirement income exclusion as pensions: up to $35,000 per person at 62 to 64 and $65,000 at 65 and older.
Is Georgia a good state to retire for taxes?
For a single retiree with $30,000 Social Security, $20,000 private defined-benefit pension, $20,000 traditional IRA withdrawals, Georgia charges about $0 in state income tax, ranking tied for #1 of 51 with 18 other states (lowest tax first).
Related
Sources: dor.georgia.gov, dor.georgia.gov (2), gov.georgia.gov, veterans.georgia.gov. Rules reviewed .