Georgia Business Tax Deadlines (2026)
Next: June 15, 2026 — Federal & Georgia Q2 Estimated Tax Payment
Next Deadline: June 15, 2026 — Federal & Georgia Q2 Estimated Tax Payment
Federal Tax Deadlines (2026)
| Form | Who Files | Due Date | Extension Deadline |
|---|---|---|---|
| Form 1040 (Schedule C) | Sole proprietors | April 15 | October 15 |
| Form 1065 | Partnerships, Multi-member LLCs | March 15 | September 15 |
| Form 1120-S | S-Corporations | March 15 | September 15 |
| Form 1120 | C-Corporations | April 15 | October 15 |
| Form 990 | Nonprofits | May 15 | November 15 |
| Estimated Taxes (Q1) | All | April 15 | — |
| Estimated Taxes (Q2) | All | June 15 | — |
| Estimated Taxes (Q3) | All | September 15 | — |
| Estimated Taxes (Q4) | All | January 15, 2027 | — |
Georgia State Tax Deadlines (2026)
| Tax Type | Due Date | Form/Filing | Notes |
|---|---|---|---|
| Individual Income Tax | April 15 | Form 500 | Flat 5.39% rate (transitioning to flat rate) |
| Corporate Income Tax | April 15 | Form 600 | Flat 5.39% rate |
| S-Corp Return | March 15 | Form 600S | Pass-through entity |
| Partnership Return | March 15 | Form 700 | Pass-through entity |
| Net Worth Tax (Corporations) | April 15 | Filed with Form 600 | Based on net worth apportioned to GA |
| Sales Tax (Monthly) | 20th of following month | Via Georgia Tax Center | State rate 4% |
| Withholding Tax (Monthly/Quarterly) | Varies by payroll | Form G-7 | Employers |
| Annual Registration | April 1 | Filed with Secretary of State | $50 fee |
| Estimated Income Tax (Q1) | April 15 | Form 500-ES / 600-ES | — |
| Estimated Income Tax (Q2) | June 15 | Form 500-ES / 600-ES | — |
| Estimated Income Tax (Q3) | September 15 | Form 500-ES / 600-ES | — |
| Estimated Income Tax (Q4) | January 15, 2027 | Form 500-ES / 600-ES | — |
Quarterly Estimated Tax Deadlines in Georgia
Georgia follows the federal estimated tax payment schedule:
Estimated payments are required if you expect to owe $1,000 or more (individual) or $500 or more (corporate) in Georgia income tax.
Georgia-Specific Tax Requirements
Georgia has been transitioning to a flat income tax rate, currently at 5.39% for both individuals and corporations (reduced from the graduated rate structure). This rate applies to all taxable income. Georgia also levies a Net Worth Tax on corporations based on the net worth apportioned to Georgia, with rates from $10 to $5,000 depending on the corporation's Georgia net worth. This is filed alongside the corporate income tax return.
Georgia's state sales tax rate is 4%, with local option sales taxes adding 3%–4.9%, resulting in combined rates of 7%–8.9%. The economic nexus threshold for remote sellers is $100,000 in sales or 200 transactions. Businesses must file sales tax returns through the Georgia Tax Center, typically monthly. Georgia does not impose a franchise tax or gross receipts tax.
Businesses must file an Annual Registration with the Georgia Secretary of State by April 1 each year ($50 fee). Georgia requires employers to withhold state income tax and offers the elective Pass-Through Entity Tax for S-corps and partnerships. Georgia's overall tax climate is considered business-friendly, particularly with the ongoing rate reductions.
What Happens If You Miss a Georgia Tax Deadline?
Georgia Department of Revenue
Get Your Books Ready Before Tax Season
Georgia's transition to a flat tax simplifies things, but the Net Worth Tax and local sales tax obligations keep it interesting. Get your books caught up so you can take advantage of every deduction.
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