Georgia vs Arizona: state income tax, 2025
For reference household P1 (single, $60,000 of wages), Georgia charges $2,491or less and Arizona charges $1,106or 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 | Georgia | Arizona | Georgia minus Arizona |
|---|---|---|---|
| P1 Single, $60,000 of wages | $2,491or less | $1,106or less | not bounded |
| P2 Married filing jointly, $150,000, two children | $6,124or less | $2,763or less | not bounded |
| P3 Single, $85,000 wages + $15,000 long-term gain + $3,000 qualified dividends | $4,723or less | $2,181or less | not bounded |
| P4 Married retirees, $40,000 Social Security + $30,000 pension + $20,000 IRA, both 65+ | $0or less | $358or less | not bounded |
| P5 Head of household, $45,000, one child | $1,505or less | $434or less | not bounded |
| P6 Single, $1,200,000 of wages + $500,000 long-term gain | $87,607or less | $42,106or 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
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)
Arizona
- Where the return starts. Starts from federal adjusted gross income.
- Rate. A flat 2.5% on taxable income.A.R.S. §43-1011; 2025 Arizona Form 140 instructions, line 46: "Multiply line 45 by 2.5% (.025) and enter the result." (checked 2026-08-05)
- Standard deduction. $15,750 single, $31,500 married filing jointly.A.R.S. §43-1041; 2025 Form 140 instructions, "Your Standard Deduction": $15,750 single, $31,500 married filing joint, $15,750 married filing separate, $23,625 head of household. Arizona conforms to the federal amounts. Box 5: "You may file as head of household on your Arizona return only if … You qualify to file as a qualifying widow or widower on your federal return." (checked 2026-10-20)
- Excluded from income. Social Security benefits.2025 Form 140 instructions, line 30: "Arizona does not tax … Social security benefits received under Title II of the Social Security Act." The federally included amount is subtracted. (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.
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
Arizona
- Charitable contribution carryover from a prior year on the increased standard deduction (page 3, line 3C) where no 2025 gift is recorded A.R.S. §43-1041 — the figure is too high without it
- Government pension exclusion (line 29a) and uniformed-services pay (line 29b) A.R.S. §43-1022(2), (3) — the figure is too high without it
- Other exemptions (line 40) and qualifying parents and grandparents (line 41) A.R.S. §43-1023 — the figure is too high without it
- Dependants aged under 17 who do not qualify for the federal child tax credit A.R.S. §43-1073.01 — the figure is too high without it
- Arizona Schedule A line 5: mortgage interest equal to a federal mortgage credit certificate credit (Form 8396) A.R.S. §43-1042 — the figure is too high without it
- Net long-term capital gain subtraction for assets acquired after 2011 (lines 23–24); a gain whose acquisition date is not shown, such as a 1099-DIV distribution, takes none A.R.S. §43-1022 — the figure is too high without it
- Interest on U.S. obligations (line 28) A.R.S. §43-1022 — the figure is too high without it
- Active-service pay of the armed forces, reserves and National Guard (line 32) and 529 / ABLE contributions (line 34) A.R.S. §43-1022 — the figure is too high without it
- Nonrefundable credits from Form 301 (line 51), e.g. qualifying charitable, foster care, public school and school tuition organization contributions A.R.S. §§43-1088, 43-1089, 43-1089.01 — the figure is too high without it
- Increased excise tax credit (line 56) and property tax credit (line 57, Form 140PTC) A.R.S. §§43-1072, 43-1072.01 — the figure is too high without it
- Credit for taxes paid to another state or country (Form 309) A.R.S. §43-1071 — 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
Georgia. 2025 rules are provisional; engine coverage is implemented, with 6 mechanisms declared as not yet modelled. See the 2025 rate table.
Arizona. 2025 rules are provisional; engine coverage is implemented, with 11 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 Georgia and Arizona over your own return — it stays in your browser.