Georgia Sales Tax Rate 2026: 4% State, 7.56% Avg. Combined
Georgia’s state sales tax rate is 4%. Cities, counties and special districts add their own rates on top, so the total depends on where the order is delivered. The average combined state and local rate is 7.56%.
| Georgia sales tax (2026) | Rate |
|---|---|
| State rate | 4% |
| Average local rate | 3.56% |
| Average combined rate | 7.56% |
Rates as of July 1, 2026, from the Tax Foundation. The exact rate on an order depends on the delivery address. Look up the exact rate for any Georgia ZIP code with our sales tax calculator.
Georgia has a 4% state rate and is one of the states that does not tax SaaS or most digital goods — a meaningful exemption for software businesses. With a $100,000 economic nexus threshold and active enforcement, it is a standard compliance state for remote sellers of physical goods.
Quick Reference
Section titled “Quick Reference”| Criterion | Detail |
|---|---|
| State Rate | 4% |
| Economic Nexus Threshold | $100,000 gross sales OR 200 transactions (rolling 12 months) |
| Transaction Threshold | 200 transactions (either test triggers nexus) |
| Digital Goods / SaaS | Not taxable |
| Typical Filing Frequency | Monthly |
| SST Member | Yes |
| Registration Portal | gtc.dor.georgia.gov |
Economic Nexus
Section titled “Economic Nexus”For informational purposes only · Not legal or tax advice · Consult a licensed tax professional · Rules as of 2026
Georgia’s economic nexus threshold is $100,000 in gross sales into Georgia in the prior or current calendar year. Once exceeded, registration and collection obligations begin.
Marketplace-facilitated sales (Amazon, Etsy, eBay) count toward the threshold. Georgia’s marketplace facilitator law requires these platforms to collect and remit on your behalf, but their sales still trigger nexus.
Georgia also counts transactions: 200 or more separate sales into Georgia create nexus even if your revenue is under $100,000. For low-priced products, that’s usually the threshold you reach first.
Tax Rate and Product Taxability
Section titled “Tax Rate and Product Taxability”Georgia sales tax calculator
Every rate that applies at a US ZIP code, worked out on your order.
Sales tax · Georgia 30303
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Collecting sales tax in Georgia and beyond?
GoodVat tracks your economic nexus in every state, registers you, charges the right rate on every order and files your returns.
Calculation only, not legal or tax advice. Verify with the state Department of Revenue before you file. State averages: Tax Foundation, July 1, 2026.
Georgia’s state rate is 4%. Counties impose local option sales taxes (LOST), special purpose local option sales taxes (SPLOST), and other local levies:
- State: 4%
- County local option taxes: typically 3%–4% (most counties run 3% in combined local taxes)
- Combined total: typically 7%–9%
- Atlanta (Fulton County): 8.9%
Georgia uses destination-based sourcing for remote sellers — you collect based on the buyer’s delivery address.
Product Categories
Section titled “Product Categories”Taxable: Tangible personal property, prepared food, most retail goods.
Exempt: Prescription drugs, groceries (food and food ingredients for human consumption are exempt from the 4% state rate; local rates may still apply), qualifying agricultural inputs, medical equipment.
Grocery exemption note: Georgia exempts grocery items from the state 4% rate. Most counties, however, still impose their local rates on groceries. The combined rate on groceries in Georgia is typically lower than on general merchandise but not zero.
Digital Goods and SaaS
Section titled “Digital Goods and SaaS”Georgia does not tax SaaS or most digital goods. The Georgia DOR’s position is that remotely accessed software services (SaaS) do not constitute taxable sales of tangible personal property.
Georgia’s digital goods framework:
- SaaS — not taxable; treated as a non-taxable service rather than a sale of property
- Downloaded software — Georgia has historically treated the sale of prewritten software in tangible form (CD, disk) as taxable; software delivered electronically (downloads) has been treated inconsistently; current guidance generally treats downloaded software as not taxable
- Digital content (ebooks, music, movies) — not taxable under current interpretation
- Streaming — not taxable
For SaaS and digital-only businesses, Georgia is generally a state where you will not have sales tax obligations unless you also sell taxable physical goods.
Caution: Georgia’s digital goods guidance has evolved over time and could change through legislation. Verify current DOR guidance for your specific product type before concluding you have no obligation.
Registration
Section titled “Registration”Georgia is an SST member state. You can register through the Streamlined Sales Tax Registration System (SSTRS) at streamlinedsalestax.org to cover Georgia alongside other SST states simultaneously.
For Georgia-only registration:
- Go to the Georgia Tax Center: gtc.dor.georgia.gov
- Create an account and select “Register New Business”
- Choose “Sales Tax” as the tax type
- Complete the application with EIN and business details
- You will receive a Georgia Sales and Use Tax Registration Number
Registration is free. There is no permit fee.
Foreign Sellers
Section titled “Foreign Sellers”Georgia accepts foreign business registrations. A US EIN is required. Georgia does not require a registered agent or Georgia mailing address for remote sellers.
Filing Frequency and Deadlines
Section titled “Filing Frequency and Deadlines”Georgia assigns filing frequency based on estimated monthly sales tax liability:
| Monthly Tax Liability | Filing Frequency |
|---|---|
| Less than $200 | Annual |
| $200–$1,000 | Quarterly |
| More than $1,000 | Monthly |
Monthly due dates: Returns are due by the 20th of the following month (e.g., January return due February 20).
Returns are filed through the Georgia Tax Center. Georgia requires electronic filing for most sellers.
Compliance Notes
Section titled “Compliance Notes”SST membership: Georgia’s SST membership means multi-state registration is simplified if you are also registering in other SST states. Use SSTRS for the most efficient path.
Local rate complexity: Georgia has many overlapping local taxes (LOST, SPLOST, ELOST, TSPLOST) that add to the 4% state rate. The combined rate varies by county and even by city within counties. Use a rate API or regularly updated rate tables for accurate collection.
SaaS sellers can stay unregistered: If your Georgia-destined revenue is purely SaaS with no physical goods, Georgia’s current position means you likely have no obligation. Monitor DOR guidance for changes.
Amazon FBA: Amazon operates fulfillment centers in Georgia. FBA inventory creates physical nexus immediately — register as soon as inventory enters Georgia, regardless of the $100,000 threshold.
Grocery sales: If your catalog includes food items, Georgia’s state-level grocery exemption requires product-level classification. Local rates on groceries vary.
Georgia Sales Tax FAQ
Section titled “Georgia Sales Tax FAQ”What is the sales tax rate in Georgia?
Section titled “What is the sales tax rate in Georgia?”Georgia’s state sales tax rate is 4%. Local taxes are added on top, and the average combined state and local rate is 7.56% (Tax Foundation, July 2026). The exact rate depends on the delivery address.
What is the Georgia economic nexus threshold?
Section titled “What is the Georgia economic nexus threshold?”Remote sellers must register and collect Georgia sales tax once they make more than $100,000 in gross sales into the state (rolling 12 months). Making 200 or more separate sales there also triggers nexus, even below $100,000.
Is SaaS taxable in Georgia?
Section titled “Is SaaS taxable in Georgia?”Generally no. Georgia does not tax SaaS, though some specific digital products can be taxable. See the Digital Goods and SaaS section above for the details.
How often do you file sales tax in Georgia?
Section titled “How often do you file sales tax in Georgia?”Most sellers file monthly. Georgia assigns your filing frequency when you register, based on how much tax you collect, so lower-volume sellers may file less often.