1099 Quarterly Taxes in Georgia (2025-2026)
If you're self-employed in Georgia — freelancer, contractor, gig worker, or single-member LLC — you owe quarterly estimated taxes to two agencies: the IRS (federal) and Georgia Department of Revenue (state). Georgia uses a flat 5.39% income tax, which makes estimating your state burden simpler than progressive states. But you still need to send the money on time to avoid underpayment penalties.
Georgia state income tax (2025)
Georgia uses a flat income tax rate of 5.39% on all taxable income above the standard deduction. There are no brackets — every dollar of taxable income is taxed at the same rate.
How to pay Georgia estimated taxes
Federal estimated tax due dates (April 15, June 16, September 15, 2026, and January 15, 2027) apply to your Georgia state estimated payments as well — most states piggyback on the federal schedule. Pay Georgia taxes through the Georgia Department of Revenue's online portal: gtc.dor.ga.gov. You can also mail Form 500-ES with a check.
Georgia-specific quirk freelancers miss
Georgia transitioned to a flat tax in 2024 and continues to lower the rate annually. The 2025 rate is 5.39% with planned reductions to 4.99% by 2028 if revenue triggers are met.
Common deductions for Georgia freelancers
- Georgia allows the same business expenses (home office, mileage, software, etc.) as federal.
- Half of SE tax is deductible federally; check Georgia's rules for state conformity.
- GA conforms to federal QBI deduction.
- SEP-IRA / Solo 401(k) contributions reduce both federal and Georgia taxable income.
- Self-employed health insurance premiums are deductible federally.