# 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](/month-end-close-checklist/payroll). Do the [federal steps](/month-end-close-checklist/payroll/united-states) 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.

| # | Status | Threshold | Payment and return [1] |
|---|---|---|---|
| 1 | Annual | $800 or less per year | Pay with the G-7 by January 31 of the following year. The employer must ask through the Georgia Tax Center before the first quarter due date |
| 2 | Quarterly | More than $800 a year, up to $200 a month | Pay with the G-7 by the last day of the month after the quarter |
| 3 | Monthly | Over $200 a month | Pay with Form GA-V by the 15th of the following month. File the G-7 by the last day of the month after the quarter |
| 4 | Semi-weekly | Over $50,000 withheld in the look-back period | Pay by electronic transfer: by the following Wednesday for Wednesday to Friday paydays, and the following Friday for Saturday to Tuesday paydays |

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.

## Sources

1. Georgia Department of Revenue, 2026 Employer's Tax Guide (updated June 2026), read 2026-10-24: flat rate reduced from 5.19% to 4.99%, new rate may start May 11, 2026; annual filers $800 or less, quarterly more than $800 a year up to $200 a month, monthly over $200 a month, semi-weekly over $50,000 in the look-back period; GA-V and G-7 due dates; 2026 due dates table; G-7 required even with nothing withheld. <https://dor.georgia.gov/document/document/2026-employers-tax-guide-updated-june-2026/download>
2. Georgia Department of Revenue, Penalty and interest rates, read 2026-10-24: withholding tax failure to file and failure to pay, $25 plus 5% of the tax withheld and an additional 5% for each late month, up to $25 plus 25%. <https://dor.georgia.gov/penalty-and-interest-rates>

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Published 2026-10-24. Web page: https://www.bookkeepingforsmallbusiness.com/month-end-close-checklist/payroll/georgia Part of [Month-end close: payroll liabilities by jurisdiction](https://www.bookkeepingforsmallbusiness.com/month-end-close-checklist/payroll).