What is the statewide base sales tax rate in Georgia?

The statewide base sales tax rate in Georgia is 4.00%. Local county and city taxes can increase total combined rates up to 9.00%.

What is the sales tax sourcing rule and nexus threshold in Georgia?

Georgia utilizes Destination-based sourcing rules. The economic nexus threshold for remote sellers is $100,000 in sales or 200 separate transactions.

GA • 950 ZIP Codes Indexed

Streamlined Sales Tax (SST) Member

Georgia Sales Tax Rates 2026 - State & Local Guide

Comprehensive 2026 sales tax guide for Georgia (GA). Current state base rate is 4.00% with combined local rates ranging up to 9.00%.

⚡ Direct Tax Answer & Key Takeaway

The statewide base sales tax rate in Georgia (GA) is 4.00% in 2026. Local county and city taxes can increase total combined rates up to 9.00%, with a statewide average combined rate of 7.82%.

Base State Rate

4.00%

Average Local Rate

7.82%

Maximum Combined

9.00%

Indexed Cities

625

Cities & Jurisdictions in Georgia

City	County	Combined Sales Tax Rate	Action
			View Tax Rates →

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No matching cities or counties found.

📋 State Tax Rules & Compliance Guide (Georgia)

Sourcing Rule Destination-based

Groceries & Food Exempt (0% Tax)

Clothing & Apparel Taxable at standard rate

SaaS & Digital Goods Non-Taxable

Economic Nexus Threshold $100,000 in sales or 200 separate transactions

Official Tax Authority Georgia Department of Revenue ↗

🏛️ Counties in Georgia

Appling County 3 ZIPs → Atkinson County 3 ZIPs → Bacon County 1 ZIPs → Baker County 1 ZIPs → Baldwin County 4 ZIPs → Banks County 2 ZIPs → Barrow County 4 ZIPs → Bartow County 7 ZIPs → Ben Hill County 1 ZIPs → Berrien County 4 ZIPs → Bibb County 19 ZIPs → Bleckley County 1 ZIPs → Brantley County 4 ZIPs → Brooks County 4 ZIPs → Bryan County 2 ZIPs → Bulloch County 7 ZIPs → Burke County 5 ZIPs → Butts County 3 ZIPs → Calhoun County 4 ZIPs → Camden County 3 ZIPs → Candler County 2 ZIPs → Carroll County 11 ZIPs → Catoosa County 2 ZIPs → Charlton County 1 ZIPs → Chatham County 23 ZIPs → Chattahoochee County 1 ZIPs → Chattooga County 4 ZIPs → Cherokee County 9 ZIPs → Clarke County 11 ZIPs → Clay County 2 ZIPs → Clayton County 11 ZIPs → Clinch County 4 ZIPs → Cobb County 27 ZIPs → Coffee County 6 ZIPs → Colquitt County 8 ZIPs → Columbia County 4 ZIPs → Cook County 4 ZIPs → County 111 ZIPs → Coweta County 10 ZIPs → Crawford County 3 ZIPs → Crisp County 3 ZIPs → Dade County 2 ZIPs → Dawson County 1 ZIPs → Decatur County 6 ZIPs → DeKalb County 21 ZIPs → Dodge County 4 ZIPs → Dooly County 5 ZIPs → Dougherty County 10 ZIPs → Douglas County 5 ZIPs → Early County 4 ZIPs → Effingham County 3 ZIPs → Elbert County 3 ZIPs → Emanuel County 5 ZIPs → Evans County 4 ZIPs → Fannin County 3 ZIPs → Fayette County 5 ZIPs → Floyd County 7 ZIPs → Forsyth County 3 ZIPs → Franklin County 5 ZIPs → Fulton County 101 ZIPs → Gilmer County 4 ZIPs → Glascock County 2 ZIPs → Glynn County 6 ZIPs → Gordon County 6 ZIPs → Grady County 4 ZIPs → Greene County 4 ZIPs → Gwinnett County 27 ZIPs → Habersham County 6 ZIPs → Hall County 9 ZIPs → Hancock County 1 ZIPs → Haralson County 4 ZIPs → Harris County 6 ZIPs → Hart County 2 ZIPs → Heard County 1 ZIPs → Henry County 5 ZIPs → Houston County 7 ZIPs → Irwin County 1 ZIPs → Jackson County 10 ZIPs → Jasper County 2 ZIPs → Jeff Davis County 2 ZIPs → Jefferson County 7 ZIPs → Jenkins County 2 ZIPs → Johnson County 3 ZIPs → Jones County 1 ZIPs → Lamar County 2 ZIPs → Lanier County 2 ZIPs → Laurens County 8 ZIPs → Lee County 2 ZIPs → Liberty County 8 ZIPs → Lincoln County 1 ZIPs → Long County 1 ZIPs → Lowndes County 11 ZIPs → Lumpkin County 2 ZIPs → Macon County 4 ZIPs → Madison County 6 ZIPs → Marion County 1 ZIPs → McDuffie County 2 ZIPs → McIntosh County 2 ZIPs → Meriwether County 6 ZIPs → Miller County 1 ZIPs → Mitchell County 4 ZIPs → Monroe County 5 ZIPs → Montgomery County 5 ZIPs → Morgan County 4 ZIPs → Murray County 2 ZIPs → Muscogee County 14 ZIPs → Newton County 7 ZIPs → Oconee County 3 ZIPs → Oglethorpe County 4 ZIPs → Paulding County 3 ZIPs → Peach County 2 ZIPs → Pickens County 2 ZIPs → Pierce County 5 ZIPs → Pike County 5 ZIPs → Polk County 3 ZIPs → Pulaski County 1 ZIPs → Putnam County 2 ZIPs → Rabun County 4 ZIPs → Randolph County 3 ZIPs → Richmond County 15 ZIPs → Rockdale County 3 ZIPs → Schley County 1 ZIPs → Screven County 4 ZIPs → Seminole County 2 ZIPs → Spalding County 4 ZIPs → Stephens County 2 ZIPs → Stewart County 2 ZIPs → Sumter County 6 ZIPs → Talbot County 5 ZIPs → Taliaferro County 2 ZIPs → Tattnall County 6 ZIPs → Taylor County 3 ZIPs → Telfair County 4 ZIPs → Terrell County 4 ZIPs → Thomas County 9 ZIPs → Tift County 4 ZIPs → Toombs County 3 ZIPs → Towns County 2 ZIPs → Treutlen County 1 ZIPs → Troup County 5 ZIPs → Turner County 3 ZIPs → Twiggs County 2 ZIPs → Union County 2 ZIPs → Upson County 3 ZIPs → Walker County 4 ZIPs → Walton County 6 ZIPs → Ware County 6 ZIPs → Warren County 3 ZIPs → Washington County 6 ZIPs → Wayne County 6 ZIPs → Wheeler County 2 ZIPs → White County 3 ZIPs → Whitfield County 7 ZIPs → Wilcox County 4 ZIPs → Wilkes County 3 ZIPs → Wilkinson County 4 ZIPs → Worth County 4 ZIPs →

❓ Frequently Asked Questions

Key questions and answers regarding sales tax rates, exemptions, and compliance.

The base statewide sales tax rate in Georgia is 4.00%. Depending on the city and county, local sales taxes can increase the total combined rate up to 9.00%.

Remote sellers and e-commerce merchants must register and collect sales tax once they surpass the economic nexus threshold of $100,000 in sales or 200 separate transactions. Tax calculations follow Destination-based sourcing rules.