Local Wage Tax (Paid by Employer)

Local Wage Tax (Paid by Employer)  
City Residents Gross Receipts
Non-City Residents  
SEDA 2007

Local Occupation Tax (Paid by employee)

Local Occupation Tax (Paid by Employee) Rate Basis
City Residents 0  
Non-City Residents 0  
SEDA 2007

Personal Income Tax

Personal Income Tax State Local
Rate (Range) Graduated from 1% of net income to 6%  
Earned Income Paid on $750 - $7000 of earned income  
Unearned Income (e.g. Dividend)    
SEDA 2007

Corporate Income Tax

Corparate Income Tax State Local
Rate (range) 6% 0
Formula (e.g. Sales, Property & Payroll) Gross Receipts in Georgia  
SEDA 2007

Franchise Tax

Franchise Tax State Local
Rate (range) Maximum $5000 0
Formula (e.g. Sales, Property & Payroll) Property + Sales in Georgia / Total Property & Sales  
SEDA 2007