Georgia Capital Gains Calculator

Calculate your federal and Georgia capital gains tax liability

2025

Calculate Your
Georgia Capital Gains Tax

Georgia is transitioning to a flat tax, which will be 5.39% for 2025. Capital gains are taxed at this flat rate.

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Georgia Capital Gains Tax Highlights

Flat tax rate of 5.39% for 2025
Taxes capital gains as ordinary income
No special deductions
y

Enter Your Investment Details

Calculate your capital gains tax for Georgia

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📊 Enter your annual taxable income before including this capital gain. This determines your capital gains tax bracket.

📊 Choose your investment holding period

Calculator optimized for Georgia tax rates

Tax Calculation Results

Your capital gain is: $0.00
Estimated capital gains tax: $0.00
Federal Tax: $0.00
Georgia Tax: $0.00
Net Proceeds After Tax: $0.00
Effective Tax Rate: 0.00%
Disclaimer: Estimate excludes NII taxes, deductions, credits, and losses. Consult a tax advisor.

How Georgia Taxes Capital Gains

Georgia is transitioning to a flat tax, which will be 5.39% for 2025. Capital gains are taxed at this flat rate.

2025 Tax Brackets

0% Rate (Single): Up to $48,350
15% Rate (Single): $48,351 - $533,400
20% Rate (Single): Over $533,400

Georgia Tax Details

Tax Rate Structure

Flat Rate: 5.39%

Georgia applies a flat rate to all capital gains regardless of income level.

Key Requirements

Filing Required: If gain exceeds threshold
State Due Date: April 15

Georgia Tax Strategies

  • • Consider timing of asset sales for tax efficiency
  • • Coordinate with federal capital gains strategies
  • • Review loss harvesting opportunities

• Consult with Georgia tax professional for complex situations

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Real Estate in Georgia

Real estate capital gains in Georgia are subject to both federal and state tax considerations:

Georgia Real Estate Tax Rate

Real estate capital gains in Georgia are taxed at a flat rate up to 5.39%.

Primary Residence

Federal Rules

Federal Exclusion: $250K/$500K
Holding Period: 2 of 5 years

Georgia State Rules

State tax applies to gain above federal exclusion

Must file state return if gain exceeds exclusion

Additional Requirements:
  • • Follows federal IRC Section 121 rules.

Investment Property

Tax Deferral Strategies

1031 Like-Kind Exchanges

Defer federal taxes on investment property exchanges

1031 Conformity: ✓ Yes
Bonus Depreciation: ✗ Not Allowed

Transfer Costs

Transfer Tax

State Rate: $1.00 per $1,000 of property value
Paid By: seller
Available Exemptions:
  • • Transfers to secure a debt
  • • Certain deeds between family members.

Recording Fees

Deed Recording: $25 for the first page, $2 for each additional page.
Mortgage Recording: Same as deed recording fees.
Additional Fees:
  • • An additional intangible tax applies to long-term notes secured by real estate.
Special Deductions & Notes:
  • • Federal bonus depreciation must be added back to Georgia income.

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Property Tax Exemptions

Homestead

$2K

Maximum exemption

Senior (65+)

$4K

Additional exemption

Georgia Real Estate Specifics

Intangible Recording Tax: $1.50 per $500 of debt (max $25,000 tax)

• Georgia levies both a real estate transfer tax and an intangible recording tax on property sales involving financing.

• The state has fully decoupled from federal bonus depreciation provisions.

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Georgia Filing Requirements

Due Dates
Annual Return: April 15
Extension: October 15
Quarterly Est.:
January 15
April 15
June 15
September 15
Required Forms
  • • Form 500
  • • Capital gains schedule
  • • Federal Form 8949 & Schedule D
Payment Options
  • • Online payment portal
  • • Electronic funds transfer
  • • Check or money order

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© 2025 CapitalGainsTaxCalculator.us - For informational purposes only. Consult a tax professional for advice.