Month-end close: payroll tax in Georgia

Georgia's flat withholding rate fell from 5.19% to 4.99% in 2026, and the deposit schedule follows how much the employer withholds.

This is part of the payroll checklist. Do the federal steps first. Georgia income tax withholding is filed with the Georgia Department of Revenue (DOR).

Rate. Georgia withholds a flat 4.99%. Employers withheld at 5.19% until the change took effect, and could begin at 4.99% on May 11, 2026.

Filing. By tax withheld: annual at $800 or less a year, quarterly above $800 a year and up to $200 a month, monthly above $200 a month, and semi-weekly above $50,000 in the look-back year.

Due. Monthly payments by the 15th of the following month (Form GA-V). The quarterly G-7 return by the last day of the month after the quarter. Semi-weekly payers by electronic transfer the Wednesday or Friday after the payday.

The trap. A G-7 is required even for a quarter with no tax withheld. A late G-7 costs $25 plus 5% of the tax withheld, plus 5% for each late month, up to $25 plus 25%.

The month-end steps

1. Check the withholding rate. The income tax rate is a flat 4.99%, down from a flat 5.19%. Employers had to keep withholding at 5.19% before the effective date of the change and could begin withholding at 4.99% starting May 11, 2026 [1]. Done when payroll withholds 5.19% for pay before May 11, 2026, and the client has decided when it moves to 4.99%.
2. Find the payer status. It follows how much the employer withheld or was required to withhold [1]. Done when the status on file matches the client's withholding.

The look-back period is the 12 months ending the previous June 30 [1]. 3. Work out the 2026 due dates. A quarterly filer's G-7 return and payment are due April 30, July 31, November 2 and February 1, 2027. A monthly payer's GA-V payments fall on the 15th, moved for weekends: for example February 17 for January and March 16 for February [1]. Done when each due date is on the client's calendar. 4. File the G-7 every quarter. It is required even if no tax was withheld for the quarter [1]. Done when each quarter's G-7 ties to the withholding paid. 5. Know what late costs. Failing to file costs $25 plus 5% of the tax withheld, and an additional 5% for each late month, up to $25 plus 25%. Failing to pay costs the same [2]. Done when each return and payment went in by its due date, or the late ones are flagged for the client. 6. Tie the liability. Done when the withholding account is at zero after the period's payments, or equals the amount not yet due.