The Georgia Department of Revenue forms and instructions for Forms 500 and 500EZ explain how to determine income tax liability and include tax tables that state the amount of tax liability. Georgia's income tax system uses marginal tax brackets with rates varying from one to six percent of taxable income.
The Georgia Department of Revenue defines three types of filing status for income tax purposes: single, married filing jointly and married filing separately. For Georgia tax calculation purposes, the head of household filing status is the same as married filing jointly in that the rates and brackets are the same, according to the Georgia Income Tax Table. Georgia has six tax marginal tax brackets, according to the Georgia Tax Schedule. Under a marginal bracket system, income within each bracket is taxed at a different rate.
Taxpayers with incomes in the lowest tax bracket are charged a rate of one percent, according to the Georgia Tax Schedule. Tax brackets vary by filing status. The one percent bracket contains single taxpayers with income up to $750, married taxpayers filing joint returns with incomes up to $1,000 and married taxpayers filing separate returns with incomes up to $500. As incomes increase, the tax rate charged for each bracket increases one percentage point up to the maximum rate of six percent.