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GA

Georgia Nanny Tax Guide

Georgia recently transitioned to a flat income tax rate of 5.49%, simplifying withholding calculations. The state has no disability or paid leave requirements for household employers.

State Income Tax
State Unemployment
Disability Insurance
Paid Family Leave

Minimum Wage

$7.25/hour (federal)

SUTA Rate Range

0.54% - 8.4%

Key Things to Know

  • Flat state income tax of 5.49%
  • Uses federal minimum wage
  • No disability or paid leave requirements
  • Standard deduction of $12,000 (single)

Georgia Employer Requirements

State Income Tax

Georgia uses a flat 5.49% income tax rate. A standard deduction of $12,000 (single) or $24,000 (married) reduces taxable income, plus a personal exemption of $3,000.

State Unemployment Insurance

Employers pay SUI tax on the first $9,500 of wages. New employer rate is 2.7%, with rates ranging from 0.54% to 8.4% based on experience.

Workers' Compensation

Workers' compensation is generally not required for household employers with fewer than 3 employees but is recommended for protection.

What will it cost?

Wondering what you'll actually owe as a Georgia employer? Adjust the numbers below to get a quick estimate of your annual tax obligations.

This guide is for informational purposes only and should not be considered legal or tax advice. Tax laws change frequently. Always verify current requirements with your state's tax agency or consult with a qualified tax professional.

Verified accurate as of February 2026Sources: Georgia tax agency, IRS Publication 926

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