State guide · GA
Georgia sales tax and property tax
Georgia builds its local sales tax out of one-percent blocks, each with its own acronym and purpose, and replaces the sales tax on cars with a one-time title tax.
Facts read on official Georgia pages on · Checked by Radif Partners · How we calculate
- State sales tax
- 4%
- Local sales taxes
- Yes, by address
- Groceries
- Exempt from the state rate
- Clothing
- Taxed like other goods
- Median property tax
- $2,554
- Effective property rate
- 0.74% · #28 of 51
Georgia's state sales tax is 4%, and counties and cities stack local option taxes on top in one-percent blocks: LOST for general purposes, SPLOST for capital projects, ESPLOST for schools, TSPLOST for transportation, HOST and EHOST, MARTA and Atlanta's MOST, and, new on the 2026 charts, PTRLOST for property tax relief. The Department of Revenue publishes a new rate chart every quarter. Groceries are exempt from the 4% state tax but still pay most local taxes, prescription drugs are exempt, clothing is taxed, and no 2026 holiday was found. Vehicles skip sales tax: most pay a one-time Title Ad Valorem Tax of 7% on fair market value. On property, Georgia taxes homes on 40% of market value; the median owner paid $2,554 in 2024 on a $343,300 home (Census ACS), an effective rate of 0.74%, ranked 28 of 51. The statewide homestead exemption is small, so county exemptions and freezes carry most of the relief.
Total to pay
$104.00
Sales tax $4.00 · 4% of the price
| Price before tax | $100.00 |
| State tax · 4% | $4.00 |
| Local tax · 0% | $0.00 |
| Total | $104.00 |
Rule applied: general state rate. Exact local rate for an address: Georgia rate lookup. How this is calculated.
Sales tax in Georgia
Each acronym on a Georgia rate chart is a separate county or city tax with its own purpose, usually worth 1%. A county can carry several at once, and the local rates change by quarter, which is why the Department of Revenue reissues its charts on January 1, April 1, July 1 and October 1. There is no address lookup on the department's pages: find your county on the current general chart, add up the local part, and enter it in the calculator above. A $1,100 sofa owes $44.00 of state tax before those local blocks. The state rate is part of every jurisdiction's total except two special districts in Fulton County, Central Yards and South Downtown, where only local taxes apply.
Food needs its own chart. Groceries for home consumption are exempt from the state tax, so a $200 cart owes $0.00 to the state, but every local option tax still applies to it, except the SPLOST paired with an EHOST. The department publishes a separate food rate chart for that reason.
Cars follow a different system altogether. The Title Ad Valorem Tax replaces both the sales tax and the yearly ad valorem tax on most vehicles: it is paid once, at titling, at 7% of the fair market value. A $32,000 vehicle owes $2,240. Someone moving to Georgia with a car pays 3%, or $960 on the same value, a rate in force since July 1, 2019, and certain family transfers pay 0.5%. Goods bought elsewhere without Georgia tax owe use tax at the same state and local rates.
What the state charges, item by item
| Item | State rate | Local tax | Rule |
|---|---|---|---|
| Most goods | 4% | yes | State sales and use tax of 4%, included in every jurisdiction's combined rate except two special Fulton County districts. Counties and cities add a stack of local option taxes (LOST, SPLOST, ESPLOST, TSPLOST, MARTA, etc.). Most vehicles pay a one-time Title Ad Valorem Tax (7.0%) instead of sales tax. |
| Groceries (food for home) | 0% | yes | Food and food ingredients for off-premises consumption are exempt from the 4% state tax but subject to all local sales taxes (except the SPLOST tied to an EHOST). DOR publishes a separate food rate chart. |
| Clothing | 4% | yes | Clothing is taxable at the combined state and local rate. |
| Prescription drugs | 0% | no | |
| Motor vehicles (Title Ad Valorem Tax, TAVT) | 7% | One-time tax on fair market value at titling, replacing sales tax and annual ad valorem tax on most vehicles; 3% for new Georgia residents, 0.5% for some family transfers. |
Local sales taxes
Levied by county and municipal special purpose and local option sales taxes: LOST, SPLOST, ESPLOST (education), HOST/EHOST, TSPLOST, MARTA and Atlanta MOST, PTRLOST (property tax relief LOST); rates change quarterly. Find the exact combined rate for an address with the official Georgia lookup, then type the local part into the calculator above.
Sales tax holidays in 2026
No Georgia sales tax holiday was found for 2026 on DOR pages.
Worth knowing about Georgia sales tax
- The 4% state rate is part of every jurisdiction's rate except two special Fulton County districts (Central Yards and South Downtown), where only local taxes apply. source
- Groceries are exempt from the 4% state tax but still pay local option sales taxes. source
- Georgia's local taxes come as 1% building blocks such as LOST, SPLOST, ESPLOST, TSPLOST and, newly on the 2026 charts, PTRLOST for property tax relief. source
- Instead of sales tax, car buyers pay a one-time 7.0% Title Ad Valorem Tax on the vehicle's fair market value. source
- New Georgia residents pay TAVT at 3% when they title a vehicle (law effective July 1, 2019). source
- Local rates change by quarter; DOR publishes a new rate chart each January 1, April 1, July 1 and October 1. source
Property tax in Georgia
County boards of assessors value every property at fair market value, and the tax is charged on 40% of it. The Census median home of $343,300 becomes $137,320 of assessed value; take off the $2,000 standard homestead exemption and $135,320 remains, so every mill of county and school tax costs its owner about $135.32 a year. Counties, school boards and cities each set a millage rate, and the county tax commissioner collects the county, school and state amounts. The owner on January 1 owes the year's tax, and property tax returns are filed between January 1 and April 1.
The state's homestead exemption is modest, and local governments supply most of the relief. Several counties freeze a homestead's value at a base year for as long as the owner lives there, and many grant larger exemptions of their own. Statewide, the extra relief targets age and income. Owners 65 or older with household income of $10,000 or less, retirement income partly excluded, get a $4,000 exemption from county taxes. Low-income owners 62 or older can exempt up to $10,000 of assessed value from school taxes, and those with household income up to $30,000 can shield value increases above $10,000 from county taxes. Qualifying disabled veterans and surviving spouses exempt $121,812 of value, the 2025 amount.
File the homestead claim with the county tax commissioner or assessor by April 1, after owning the home on January 1. Bills are due by December 20 in most counties, with 60 days from billing to pay. At the Census ratio of 0.74%, a $375,000 home pays about $2,790 a year. Farmland kept in agricultural use for 10 years can be assessed at 30% instead of 40%.
Property tax on a home in Georgia
Typical bill per year
$2,554
| Per month | $213 |
| Median effective rate in Georgia | 0.74% |
| Median bill paid | $2,554 |
Census median ratio; your county, city and school district set the real levy.
| Census figure | Georgia |
|---|---|
| Median home value (owner-occupied) | $343,300 |
| Median real estate taxes paid | $2,554 |
| with a mortgage | $2,957 |
| without a mortgage | $1,743 |
| Effective rate (tax ÷ value) | 0.74% |
| Rank by effective rate (1 = highest) | 28 of 51 |
| Rank by median bill | 31 of 51 |
How the taxable value is set
Property is assessed at 40% of fair market value (O.C.G.A. 48-5-7); qualifying agricultural property under preferential assessment is taxed on 30% of fair market value. Tax = (assessed value - exemptions) x millage rate. Who levies the tax: Counties, school districts and cities levy millage; the county tax commissioner collects county, school and state taxes. Property is valued by the county board of assessors.
Payment calendar: Property taxes are due by December 20 in most counties (dates vary); taxpayers have 60 days from billing to pay.
Other property tax relief
- Age 65+ exemption. $4,000 exemption from county taxes if household income was $10,000 or less (retirement income excluded up to the Social Security maximum, $96,432 for 2025). source
- Age 62+ school tax exemption. Up to $10,000 of assessed value exempt from school taxes for low-income owners aged 62+. source
- Floating inflation-proof exemption (62+). Owners aged 62+ with household income up to $30,000 can exempt increases in value above $10,000 from county taxes. source
- Disabled veterans. Exemption of $121,812 of value (2025 amount) from all state, county, municipal and school taxes for qualifying disabled veterans and surviving spouses. source
Worth knowing about Georgia property tax
- Georgia taxes homes on 40% of market value: a $300,000 house has a $120,000 assessed value before exemptions. source
- The statewide homestead exemption is only $2,000 of assessed value, so county exemptions and freezes matter more. source
- Several counties freeze a homestead's value at a base year for as long as the owner lives there. source
- Property tax returns are filed between January 1 and April 1, and the owner on January 1 owes the year's tax. source
- Bona fide agricultural land kept in use for 10 years can be assessed at 30% of market value instead of 40%. source