State guide
Does Georgia tax retirement income? IRAs, Roth conversions and Social Security (2026)
By Secure Retirement PlannerUpdated
If you retire in Georgia at 62 or older, up to $35,000 a year of your pension and IRA income is tax-free ($65,000 at 65). Georgia doesn't tax your Social Security at all. Your Roth conversion is taxed like any IRA withdrawal, so the same exclusion can cover it. Anything above your exclusion is taxed at a flat 4.99% for 2026. The limits are per person: up to $35,000 at ages 62 to 64, and up to $65,000 at 65 or older.
The exclusion is per person. Your pension, IRA withdrawals, interest and dividends all share it. If you are under 62, your whole conversion is taxed. Starting in 2027, the age 65+ amount rises to $70,000.
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The short version
- Georgia follows the federal rules for Roth conversions, so the taxable part of your conversion is in your Georgia income.
- At 62 or older you can exclude retirement income, and the exclusion counts your taxable IRA money.
- You and your spouse each have a separate exclusion, based on your own age and your own income.
- Your interest, dividends, capital gains and pension use the same exclusion, so check how much room you have left first.
- Turning 65 raises your limit from $35,000 to $65,000. In 2027 the 65+ limit becomes $70,000.
Does Georgia tax retirement income?
Partly. Georgia does not tax your Social Security. At 62 or older, you can exclude retirement income up to a yearly limit per person. Pensions, IRA money, Roth conversions, interest and dividends all share that limit. Income above it is taxed at 4.99% for 2026.
| Income type | Taxed by Georgia in 2026? | Notes |
|---|---|---|
| Social Security | No | Doesn't use up your retirement exclusion |
| Public pensions | Yes, above your exclusion | $35,000 per person at 62 to 64, $65,000 at 65 or older |
| Private pensions | Yes, above your exclusion | Same shared exclusion |
| IRA and 401(k) withdrawals | Yes, above your exclusion | Taxable IRA money counts toward the exclusion. Under 62, fully taxed at 4.99% |
| Roth conversions | Yes, above your exclusion | Counts as taxable IRA income. The 65+ limit rises to $70,000 in 2027 |
Does Georgia tax a Roth conversion?
Yes, but often less than you might fear. The state's tax instructions say Georgia follows the IRS rules on taxing and converting a traditional IRA to a Roth IRA. So the taxable part of your conversion is in your Georgia income.
Then your retirement income exclusion comes in. Georgia's exclusion worksheet counts taxable IRA income as retirement income. Your conversion is reported federally as a taxable IRA payout. So if you are 62 or older and have room left, Georgia can exclude your conversion.
If you are under 62, you get no exclusion unless you are permanently and totally disabled. Your full conversion is taxed at 4.99% in 2026. That is about $49.90 for every $1,000 you convert.
How much retirement income can I exclude in Georgia?
The amount depends on your age. You and your spouse each get your own, and each of you must qualify on your own.
- What counts: pensions, annuities, taxable IRA money, interest, dividends, net rents, capital gains, royalties, and up to $5,000 of earned income.
- What doesn't count: your Social Security. Georgia exempts it on its own, so it doesn't use up your exclusion.
- Joint accounts: the income is split 50/50 between you and your spouse.
- Only your own income: you can't use your spouse's unused exclusion.
| Your age | 2026 tax year | 2027 tax year and after |
|---|---|---|
| Under 62 (not disabled) | $0 | $0 |
| 62 to 64, or under 62 and totally disabled | $35,000 | $35,000 |
| 65 or older | $65,000 | $70,000 |
What is Georgia's income tax rate for 2026?
4.99%. Governor Kemp signed House Bill 463 on May 11, 2026. It cut the flat rate from 5.19% to 4.99% for tax years starting January 1, 2026. More cuts toward 3.99% are possible, but they depend on state revenue targets.
HB 463 also raised your Georgia standard deduction for 2026. It is $30,000 if you are married filing jointly and $15,000 if you are single. It is separate from the federal one, and Georgia no longer adds an extra amount at age 65.
Turning 65 soon?
Are you 64 this year? The same conversion next year could fall under a $70,000 exclusion (the 2027 amount for 65+) in place of $35,000. That is up to $35,000 more of your income Georgia won't tax. Federal tax and Medicare premiums still apply either way.
What if I move into or out of Georgia, and do I need estimated payments?
If you live in Georgia for only part of the year, or not at all, you must prorate your exclusion. You use the share of your retirement income that is Georgia income. The IT-511 booklet has a worksheet for it.
Federal law (4 U.S.C. 114) bars states from taxing people who no longer live there on IRA and pension income. So a conversion you do after you have truly moved away is generally not Georgia income.
You may owe estimated tax during the year. The IT-511 booklet sets the test. You must pay if your expected gross income is more than your deductions and exemptions plus $1,000 of income with no withholding. A large conversion with no state tax withheld can trigger this. Georgia's due dates are April 15, June 15 and September 15, plus January 15 of the next year.
If you are moving to a state with no income tax, see Florida for how to time a conversion around a move.
What does the conversion cost federally?
Your federal tax is usually the bigger bill. For 2026, couples pay 12% on taxable income up to $100,800 and 22% up to $211,400. Your conversion also raises the income Medicare uses to set your premiums two years later.
To see how much you can convert each year without jumping a bracket, read How much to convert each year. Then try your numbers in Roth conversion tax calculator.
Example: a Marietta couple, at 64 and again at 65
Ray, 63, gets a $60,000 private pension. Linda, 64, has an IRA she hasn't touched. Neither has started Social Security. They file jointly and convert $50,000 of Linda's IRA in 2026.
Their federal taxable income goes from $27,800 to $77,800, all in the 12% bracket. That's $6,000 of added federal tax.
In Georgia, Ray's $35,000 exclusion covers part of his pension. Linda's $35,000 exclusion covers $35,000 of her conversion. After the $30,000 standard deduction, $10,000 is taxed at 4.99%, about $499.
If Linda waits until she is 65, her larger exclusion covers the whole $50,000 and the Georgia tax is $0. Converting only $35,000 now would also cost $0 in Georgia (and $4,200 federally).
What this means for you: in Georgia, sizing your conversion to fit your exclusion, or waiting until 65, can keep your state bill at zero.
| No conversion | Convert $50,000 | Convert $35,000 | |
|---|---|---|---|
| Federal AGI | $60,000 | $110,000 | $95,000 |
| Federal tax added | $6,000 | $4,200 | |
| Georgia retirement exclusions used | $35,000 | $70,000 | $70,000 |
| Georgia taxable income | $0 | $10,000 | $0 |
| Georgia tax added | about $499 | $0 |
Hypothetical example. Assumes married filing jointly, both under 65, no Social Security or other income, the 2026 federal standard deduction ($32,200) and brackets (IRS Rev. Proc. 2025-32), and Georgia's 2026 rate (4.99%) and standard deduction ($30,000) under HB 463. The note about Linda at 65 looks only at the Georgia exclusion. It ignores Medicare IRMAA. Your numbers will differ.
Common questions
Does Georgia tax Roth conversions?
Yes. Georgia follows the federal rules, so the taxable part of your conversion is Georgia income. If you are 62 or older, your retirement income exclusion can cover some or all of it.
How much is the Georgia retirement exclusion in 2026?
Up to $35,000 per person at ages 62 to 64, and up to $65,000 per person at 65 or older. HB 463 raises the 65+ amount to $70,000 starting in 2027.
Can my spouse's exclusion cover my conversion?
No. You must each qualify on your own and can only exclude your own retirement income. Converting from the spouse who has unused room usually keeps your Georgia tax lower.
Does Georgia tax Social Security?
No. You subtract your taxable Social Security on Schedule 1 of Form 500, and it doesn't count against your retirement exclusion.
What is Georgia's income tax rate for 2026?
4.99% flat, under HB 463, signed May 11, 2026. The 2025 rate was 5.19%.
Do interest and dividends use up my Georgia exclusion?
Yes. Your exclusion covers interest, dividends, capital gains and rents as well as pensions and IRA money. So your investment income can shrink the room left for a conversion.
Are qualified Roth withdrawals taxed in Georgia later?
No. Georgia starts from your federal adjusted gross income, and your qualified Roth withdrawals are not in it.
Sources
Facts on this page were last checked on November 9, 2026.
- Georgia Department of Revenue, 2025 IT-511 Individual Income Tax Booklet · IRA conversion conformity, retirement exclusion amounts and worksheet, part-year proration, estimated tax. Read Nov 9, 2026.
- Georgia General Assembly, HB 463 (2026), as passed · 4.99% rate and $30,000/$15,000 standard deduction for 2026; $70,000 exclusion from 2027. Read Nov 9, 2026.
- Office of the Governor, press release, May 11, 2026 · HB 463 signing date and effective date. Read Nov 9, 2026.
- Georgia Department of Revenue, Retirees FAQ · Social Security exemption and spouse rules. Read Nov 9, 2026.
- 4 U.S.C. 114, limit on state taxation of retirement income · Nonresidents' IRA and pension income. Read Nov 9, 2026.
- IRS Rev. Proc. 2025-32 (2026 inflation adjustments) · 2026 federal brackets and standard deduction. Read Nov 9, 2026.
Who wrote this
This guide was written and fact-checked by the Secure Retirement Planner editorial team using IRS, CMS and Social Security sources listed above. We update guides when the law or yearly limits change. How we research.