Pennsylvania vs Georgia: state income tax, 2025
For reference household P1 (single, $60,000 of wages), Pennsylvania charges $1,842or less and Georgia charges $2,491or less. Both are bounded in the same direction, so the difference between them cannot be stated.
Both figures are a hypothetical full-year resident return for tax year 2025, over the same federal return, and count state income tax only. Neither is a relocation estimate: moving mid-year means two part-year returns, which this site does not figure. “Or less” means a mechanism the engine does not yet model would lower the figure; “or more” that it would raise it.
Six households, both states
| Household | Pennsylvania | Georgia | Pennsylvania minus Georgia |
|---|---|---|---|
| P1 Single, $60,000 of wages | $1,842or less | $2,491or less | not bounded |
| P2 Married filing jointly, $150,000, two children | $4,605or less | $6,124or less | not bounded |
| P3 Single, $85,000 wages + $15,000 long-term gain + $3,000 qualified dividends | $3,162or less | $4,723or less | not bounded |
| P4 Married retirees, $40,000 Social Security + $30,000 pension + $20,000 IRA, both 65+ | $0or less | $0or less | not bounded |
| P5 Head of household, $45,000, one child | $1,382or less | $1,505or less | not bounded |
| P6 Single, $1,200,000 of wages + $500,000 long-term gain | $52,190or less | $87,607or less | not bounded |
Full-year resident figures for 2025, state income tax only, with the same federal return in every column. Every figure is provisional. “Not shown” and “not figured” mean the engine will not state a number it cannot stand behind; hover for why.
Where the difference comes from
Pennsylvania
- Where the return starts. Builds its own base from classes of income rather than starting from a federal line.
- Rate. A flat 3.07% on taxable income.72 P.S. §7302; 2025 Form PA-40 line 12: "PA Tax Liability. Multiply Line 11 by 3.07 percent (0.0307)." (checked 2026-08-05)
- Deduction. No standard deduction and no personal exemption: the rate reaches the first dollar.
- Excluded from income. Retirement income.72 P.S. §7301(d); 2025 Form PA-40 line 1a: "Do not include exempt income, such as combat zone pay and qualifying retirement benefits." (checked 2026-08-05)
- Local income tax. Levied locally in parts of the state, and not included in the figures above.
Georgia
- Where the return starts. Starts from federal adjusted gross income.
- Rate. A flat 5.19% on taxable income.O.C.G.A. §48-7-20; 2025 IT-511 instructions, line 16: "Multiply the amount on Line 15c by 5.19%. Round to nearest dollar." (checked 2026-08-05)
- Standard deduction. $12,000 single, $24,000 married filing jointly.O.C.G.A. §48-7-27(a)(1); 2025 IT-511 line 11: $24,000 married filing jointly, $12,000 for single, married filing separately, head of household and qualifying surviving spouse. "If you use the standard deduction on your Federal return, you must use the Georgia standard deduction on your Georgia return." (checked 2026-08-05)
- Personal exemption. $4,000 per dependant.O.C.G.A. §48-7-26; 2025 IT-511 line 14: "Multiply the number of dependents on Line 7c by $4,000." There is no exemption for the taxpayer or spouse. (checked 2026-08-05)
- Excluded from income. Retirement income.O.C.G.A. §48-7-27(a)(5); 2025 IT-511, Retirement Income Exclusion: "The maximum retirement income exclusion is $35,000 for taxpayers who are 62–64 years of age, or less than 62 and permanently disabled … $65,000 for taxpayers who are 65 years of age or older. The exclusion is available for the taxpayer and their spouse; however, each must qualify on a separate basis … Up to $5,000 of the maximum allowable exclusion may be earned income." (checked 2026-08-05)
- Excluded from income. Social Security benefits.2025 IT-511, Schedule 1 subtraction 5: "Social Security or Railroad Retirement (Tier 1 and Tier 2) paid by the Railroad Retirement Board included in Federal adjusted gross income." (checked 2026-08-05)
What this comparison leaves out
Mechanisms the engine does not model yet. Each one is named with the direction it would move the figure, which is where every “or less” above comes from.
Pennsylvania
- Tax Forgiveness below the eligibility ceiling (Schedule SP) 72 P.S. §7304 — the figure is too high without it
- Retirement distributions before age 59½ 72 P.S. §7303(a)(1) — the figure is too high without it
- PA-40 line 10 "Other Deductions" — 529 tuition, PA ABLE and Archer MSA contributions, and the per-spouse limit on a joint return 72 P.S. §7303(a.7); PA Schedule O — the figure is too high without it
- PA Schedule A lines 6–7 — interest on Pennsylvania and U.S. Government obligations 72 P.S. §7303; PA Schedule A — the figure is too high without it
- Credit for taxes paid to another state (Schedule G-L) 72 P.S. §7314 — the figure is too high without it
Georgia
- Retirement exclusion for a filer aged 62–64 whose birth year the return does not give O.C.G.A. §48-7-27(a)(5) — the figure is too high without it
- Retirement exclusion for a filer under 62 who is permanently disabled O.C.G.A. §48-7-27(a)(5)(B) — the figure is too high without it
- Per-person ownership of interest, dividends and capital gains on a joint return O.C.G.A. §48-7-27(a)(5); IT-511 "allocated to each taxpayer at 50%" — the figure is too high without it
- Georgia itemized deductions, the other-state-tax adjustment (lines 12a–12c) and the eligible itemizer credit (line 19) O.C.G.A. §48-7-27(a)(1) — the figure is too high without it
- Unborn dependent exemption (line 7b) O.C.G.A. §48-7-26(a)(3) — the figure is too high without it
- Credit for taxes paid to another state O.C.G.A. §48-7-28 — the figure is too high without it
Taxes that are not income tax. Property tax, sales and excise taxes, and state payroll levies such as disability or paid-leave contributions are not counted here, and none of them is small. Federal tax is excluded because it is the same in both columns. A state income tax comparison is not a total tax burden comparison; see methodology.
Data status
Pennsylvania. 2025 rules are provisional; engine coverage is implemented, with 5 mechanisms declared as not yet modelled. See the 2025 rate table.
Georgia. 2025 rules are provisional; engine coverage is implemented, with 6 mechanisms declared as not yet modelled. See the 2025 rate table.
2026 state rules are not built yet, so this page compares 2025 only. Track status on the 2025 data status board.
Try it with your own return
The six households above are reference cases. Your own return will land differently. Compare Pennsylvania and Georgia over your own return — it stays in your browser.