Georgia payroll taxes
Every tax withheld from a Georgia paycheck or paid by the employer in 2026, with rates and wage limits.
Last verified November 2, 2026. Sources: oui.doleta.gov, paylocity.com, oregon.gov.
| Tax | Employee pays | Employer pays | Wage limit |
|---|---|---|---|
| Social Security | 6.2% | 6.2% | $184,500 |
| Medicare | 1.45%* | 1.45% | No limit |
| FUTA | — | 0.6% | $7,000 |
| Georgia SUTA | — | 2.7% (new) | $9,500 |
| Georgia income tax | 4.99% | — | — |
*Plus 0.9% Additional Medicare Tax withheld on wages over $200,000. FUTA rate shown is net of the state credit.
State unemployment insurance
Georgia charges new employers 2.7% on the first $9,500 each employee earns in a year. After a few years, the rate is based on the employer's layoff history and ranges from 0.04% to 8.1%. New employer rate is 2.64% UI + 0.06% admin assessment = 2.7%. Wage base fixed by statute.
Administrative assessment 0.06%, included in the new employer rate
Register and file with the Georgia unemployment tax agency.
Income tax withholding
Georgia has a flat income tax of 4.99% on taxable income.
Frequently asked questions
- What payroll taxes do employers pay in Georgia?
- Social Security, Medicare, federal unemployment (FUTA) and Georgia unemployment insurance (SUTA).
- What is the Georgia SUTA wage base for 2026?
- $9,500 per employee.
- Does Georgia require state income tax withholding?
- Yes. Employers withhold Georgia income tax based on the employee's state withholding certificate or federal W-4.