Georgia DOR Issues Revised 2026 Employer’s Withholding Tax Guide

The Georgia Department of Revenue (DOR) issued the revised 2026 Employer’s Withholding Tax Guide, incorporating changes enacted under HB 463 and HB 1199. Effective for taxable years beginning Jan. 1, 2026, Georgia reduced its flat income tax rate from 5.19 percent to 4.99 percent, increased the standard deduction to $30,000 for Married Filing Jointly and $15,000 for Single, Head of Household, and Married Filing Separate filers, and increased the dependent deduction from $4,000 to $5,000 The guide provides updated withholding tables, percentage method instructions, electronic filing mandates, filing frequency thresholds, and reporting requirements for qualified overtime compensation and cash tips ...