Does Georgia Tax LLC Income at the State Level?

Yes. Georgia taxes pass-through LLC income at the owner level, and the current profile lists a headline rate of 5.19%.

What the Current State Tax Profile Shows

As of April 1, 2026, Georgia DOR materials point to a 5.19% flat individual income tax rate; revisit during each refresh cycle because legislation has been changing this rate.

Why This Matters for LLC Owners

LLC owners often look only at federal pass-through treatment and miss the separate state layer. The checked-in tax profile for Georgia is meant to reduce that risk by keeping the rate, election, registration, and source-link details in structured JSON that can be refreshed later.

Official Sources

• Georgia DOR important tax updates
• Georgia DOR corporate income and net worth tax page
• Georgia DOR HB 149 PTET FAQ
• Georgia DOR sales and use tax page
• Georgia DOR tax registration page