Georgia sales tax, and who sets it
Tax year 2026
Set by the state
4%
Set locally
3.56%
statewide average
Combined
7.56%
Local share
47.09%
of what you pay
Work out the tax on a purchase in Georgia
Add the tax on
7.56% effectiveThe general rate applies here: 7.56%, state and local combined. “Statewide average” is a comparison estimate. Named locations use the stored local rate; city and special-district coverage varies, so an address may differ. Rate source · as of 2026-07-01.
How Georgia's sales tax is put together
- Read Georgia's state rate on its own and you will get the wrong idea. It is about 4%. Local government adds about 3.56% more on average across Georgia, which is the larger piece, and the total lands at about 7.56%. Your county has more say over your receipt than the state capital does.
- Georgia does something in between on food. Groceries are not exempt, and they are not charged the full rate either — they land at about 3.56%. On a thousand dollars of shopping that works out at $36. Any list that sorts states into "taxes food" and "doesn't" puts Georgia in the wrong column whichever way it chooses.
- Clothing is taxed at the ordinary rate in Georgia — $76 on a thousand dollars of it. That is the usual arrangement nationally, though a small group of states exempt apparel entirely. Prescription medicine, by contrast, is exempt here, as it is almost everywhere.
- Rate-setting in Georgia is majority-delegated. Against a state rate of about 4%, the local add-on on average across Georgia is about 3.56% and the combined figure is about 7.56%, so more than half the charge originates with a county or municipal body rather than the legislature. Delegation at this level also means the rate moves on a local electoral timetable, independent of any state tax legislation.
- Georgia applies a reduced rather than zero rate to groceries: food is charged at about 3.56%, against $36 per thousand dollars of grocery spending. This is precisely the case a binary exempt-or-taxed model cannot represent, which is why this site stores exemption treatment as a rate multiplier. Summaries built on the binary classify Georgia incorrectly in one direction or the other by construction.
- Georgia applies its full combined rate to clothing, adding $76 to a thousand dollars of apparel. This is the majority treatment; a small group of states exempts clothing outright, and those exemptions are a larger source of variation in real household burden than the rate differences that dominate published comparisons. Prescription drugs are exempt in Georgia, consistent with essentially every sales-taxing state.
Sales tax on this purchase
A $75,000 salary
| Tax added | $7.56 |
|---|---|
| Rate appliedStatewide average | 7.56% |
Uses this location’s stored combined rate and category rule. Clothing is one item; address-level coverage varies.
Rates across this state
A $75,000 salary
| Counties in this state | 159 |
|---|---|
| Different rates among them | 5 |
| Lowest county rate | 6% |
| Highest county rate | 9% |
Most counties here share a rate with many others. The county line rarely changes what you pay.
County floors only — city, transit and special-district taxes are excluded where applicable.
At the register
A $75,000 salary
| Tax added | $7.56 |
|---|---|
| You hand over | $107.56 |
| Rate here | 7.56% |
Uses this location’s stored combined rate and category rule. Clothing is one item; address-level coverage varies.
How much of that was tax
A $75,000 salary
| Goods before tax | $99.48 |
|---|---|
| Rate applied | 7.56% |
Uses the selected combined rate for ordinary goods. Exempt items or a mixed receipt change the split.
Every county here
A $75,000 salary
| Lowest | 6% |
|---|---|
| Highest | 9% |
| Gap between them | 3% |
County floors only — city, transit and special-district taxes are excluded where applicable.
What gets taxed, in each
A $75,000 salary
Georgia
Statewide average
Texas
Harris County (Houston)
- Sales tax
- Fuel
- Tobacco
| Category | Georgia | Texas |
|---|---|---|
| Groceries | 3.56% | Exempt |
| Clothing at $100 | 7.56% | 8.25% |
| Fuel | 33.3¢ | 20¢ |
| Tobacco | $0.37 | $1.41 |
Grocery and general rates use the locations named here. Clothing is one item priced at $100; a more expensive garment may be taxed differently. Fuel and tobacco have separate units and scales.
The split, county by county
The state rate is the same everywhere in Georgia. Anything beyond it was decided by a county or a city. These counties are a sample chosen to show the range, not a complete list.
| County | State | Local | Combined |
|---|---|---|---|
| Statewide average | 4% | 3.56% | 7.56% |
| Fulton County (Atlanta) | same | 4.9% | 8.9% |
| Gwinnett County | same | 2% | 6% |
What it costs on a thousand dollars
The same purchase in four categories, priced on average across Georgia. A flat thousand dollars is used deliberately — this is Georgia's own rate restated in money, not a claim about what anyone spends.
| What you're buying | Tax as share of price | Tax on $1,000 |
|---|---|---|
| General goods | 7.56% | $76 |
| Groceries | 3.56% | $36 |
| Prescription drugs | 0% | $0 |
| Clothing | 7.56% | $76 |
Every county in Georgia
This is the whole state, not a sample — 159 counties, from 6% in Cobb County up to 9% in Wilkes County. These are county floors. City, transit and special-district taxes can add to them, so an address may pay more.
Complete county coverage for Georgia: 159 counties spanning 6% (Cobb County) to 9% (Wilkes County), across 5 distinct rates. Figures are county floors: the state rate plus the county's own levy, excluding municipal, transit and special-district taxes. The representative location figures earlier in the page may include additional local layers.
| County | State portion | County levy | Floor (state + county) |
|---|---|---|---|
| Appling County | 4% | 4% | 8% |
| Atkinson County | 4% | 4% | 8% |
| Bacon County | 4% | 4% | 8% |
| Baker County | 4% | 4% | 8% |
| Baldwin County | 4% | 4% | 8% |
| Banks County | 4% | 5% | 9% |
| Barrow County | 4% | 4% | 8% |
| Bartow County | 4% | 3% | 7% |
| Ben Hill County | 4% | 4% | 8% |
| Berrien County | 4% | 5% | 9% |
| Bibb County | 4% | 4% | 8% |
| Bleckley County | 4% | 4% | 8% |
| Brantley County | 4% | 4% | 8% |
| Brooks County | 4% | 4% | 8% |
| Bryan County | 4% | 5% | 9% |
| Bulloch County | 4% | 5% | 9% |
| Burke County | 4% | 3% | 7% |
| Butts County | 4% | 4% | 8% |
| Calhoun County | 4% | 4% | 8% |
| Camden County | 4% | 3% | 7% |
| Candler County | 4% | 5% | 9% |
| Carroll County | 4% | 3% | 7% |
| Catoosa County | 4% | 3% | 7% |
| Charlton County | 4% | 3% | 7% |
| Chatham County | 4% | 3% | 7% |
| Chattahoochee County | 4% | 5% | 9% |
| Chattooga County | 4% | 5% | 9% |
| Cherokee County | 4% | 3% | 7% |
| Clarke County | 4% | 4% | 8% |
| Clay County | 4% | 5% | 9% |
| Clayton County | 4% | 4% | 8% |
| Clinch County | 4% | 4% | 8% |
| Cobb County | 4% | 2% | 6% |
| Coffee County | 4% | 4% | 8% |
| Colquitt County | 4% | 5% | 9% |
| Columbia County | 4% | 4% | 8% |
| Cook County | 4% | 5% | 9% |
| Coweta County | 4% | 4% | 8% |
| Crawford County | 4% | 4% | 8% |
| Crisp County | 4% | 4% | 8% |
| Dade County | 4% | 3% | 7% |
| Dawson County | 4% | 4% | 8% |
| Decatur County | 4% | 5% | 9% |
| DeKalb County | 4% | 3% | 7% |
| Dodge County | 4% | 4% | 8% |
| Dooly County | 4% | 4% | 8% |
| Dougherty County | 4% | 4% | 8% |
| Douglas County | 4% | 3% | 7% |
| Early County | 4% | 4% | 8% |
| Echols County | 4% | 4% | 8% |
| Effingham County | 4% | 4% | 8% |
| Elbert County | 4% | 5% | 9% |
| Emanuel County | 4% | 5% | 9% |
| Evans County | 4% | 5% | 9% |
| Fannin County | 4% | 3% | 7% |
| Fayette County | 4% | 3% | 7% |
| Floyd County | 4% | 3% | 7% |
| Forsyth County | 4% | 3% | 7% |
| Franklin County | 4% | 3% | 7% |
| Fulton County | 4% | 3% | 7% |
| Gilmer County | 4% | 3% | 7% |
| Glascock County | 4% | 4% | 8% |
| Glynn County | 4% | 3% | 7% |
| Gordon County | 4% | 4% | 8% |
| Grady County | 4% | 4% | 8% |
| Greene County | 4% | 4% | 8% |
| Gwinnett County | 4% | 2% | 6% |
| Habersham County | 4% | 3% | 7% |
| Hall County | 4% | 3% | 7% |
| Hancock County | 4% | 4% | 8% |
| Haralson County | 4% | 4% | 8% |
| Harris County | 4% | 4% | 8% |
| Hart County | 4% | 3% | 7% |
| Heard County | 4% | 3% | 7% |
| Henry County | 4% | 4% | 8% |
| Houston County | 4% | 3% | 7% |
| Irwin County | 4% | 4% | 8% |
| Jackson County | 4% | 4% | 8% |
| Jasper County | 4% | 4% | 8% |
| Jeff Davis County | 4% | 4% | 8% |
| Jefferson County | 4% | 5% | 9% |
| Jenkins County | 4% | 4% | 8% |
| Johnson County | 4% | 4% | 8% |
| Jones County | 4% | 3% | 7% |
| Lamar County | 4% | 5% | 9% |
| Lanier County | 4% | 4% | 8% |
| Laurens County | 4% | 4% | 8% |
| Lee County | 4% | 4% | 8% |
| Liberty County | 4% | 5% | 9% |
| Lincoln County | 4% | 5% | 9% |
| Long County | 4% | 5% | 9% |
| Lowndes County | 4% | 4% | 8% |
| Lumpkin County | 4% | 4% | 8% |
| Macon County | 4% | 4% | 8% |
| Madison County | 4% | 3% | 7% |
| Marion County | 4% | 4% | 8% |
| McDuffie County | 4% | 5% | 9% |
| McIntosh County | 4% | 4% | 8% |
| Meriwether County | 4% | 4% | 8% |
| Miller County | 4% | 5% | 9% |
| Mitchell County | 4% | 4% | 8% |
| Monroe County | 4% | 4% | 8% |
| Montgomery County | 4% | 4% | 8% |
| Morgan County | 4% | 4% | 8% |
| Murray County | 4% | 5% | 9% |
| Muscogee County | 4% | 5% | 9% |
| Newton County | 4% | 3% | 7% |
| Oconee County | 4% | 4% | 8% |
| Oglethorpe County | 4% | 5% | 9% |
| Paulding County | 4% | 3% | 7% |
| Peach County | 4% | 5% | 9% |
| Pickens County | 4% | 3% | 7% |
| Pierce County | 4% | 4% | 8% |
| Pike County | 4% | 3% | 7% |
| Polk County | 4% | 3% | 7% |
| Pulaski County | 4% | 4% | 8% |
| Putnam County | 4% | 4% | 8% |
| Quitman County | 4% | 4% | 8% |
| Rabun County | 4% | 4% | 8% |
| Randolph County | 4% | 4% | 8% |
| Richmond County | 4% | 4.5% | 8.5% |
| Rockdale County | 4% | 3% | 7% |
| Schley County | 4% | 5% | 9% |
| Screven County | 4% | 4% | 8% |
| Seminole County | 4% | 4% | 8% |
| Spalding County | 4% | 3% | 7% |
| Stephens County | 4% | 3% | 7% |
| Stewart County | 4% | 4% | 8% |
| Sumter County | 4% | 4% | 8% |
| Talbot County | 4% | 4% | 8% |
| Taliaferro County | 4% | 4% | 8% |
| Tattnall County | 4% | 4% | 8% |
| Taylor County | 4% | 4% | 8% |
| Telfair County | 4% | 4% | 8% |
| Terrell County | 4% | 4% | 8% |
| Thomas County | 4% | 4% | 8% |
| Tift County | 4% | 4% | 8% |
| Toombs County | 4% | 4% | 8% |
| Towns County | 4% | 4% | 8% |
| Treutlen County | 4% | 4% | 8% |
| Troup County | 4% | 3% | 7% |
| Turner County | 4% | 5% | 9% |
| Twiggs County | 4% | 4% | 8% |
| Union County | 4% | 3% | 7% |
| Upson County | 4% | 5% | 9% |
| Walker County | 4% | 4% | 8% |
| Walton County | 4% | 3% | 7% |
| Ware County | 4% | 4% | 8% |
| Warren County | 4% | 5% | 9% |
| Washington County | 4% | 5% | 9% |
| Wayne County | 4% | 4% | 8% |
| Webster County | 4% | 4% | 8% |
| Wheeler County | 4% | 4% | 8% |
| White County | 4% | 4% | 8% |
| Whitfield County | 4% | 3% | 7% |
| Wilcox County | 4% | 4% | 8% |
| Wilkes County | 4% | 5% | 9% |
| Wilkinson County | 4% | 3% | 7% |
| Worth County | 4% | 4% | 8% |
Streamlined Sales Tax member rate files plus individual state Department of Revenue rate tables — county-level rows only; city, transit and special-district levies excluded — as of 2026-01-01, last verified 2026-08-29.
What this page does not cover
- Only sampled locations appear in the first Georgia county table and calculator list. Covering every one would mean maintaining thousands of rates that change on their own local timetables, so this site samples instead. The consequence is simple: treat the figures as the shape of the thing, and your receipt as the truth.
- This page covers Georgia's general sales tax and nothing else. Fuel, alcohol and tobacco carry their own separate taxes, usually built into the shelf price where you never see them. Cars, hotel rooms and restaurant meals are often taxed at their own rates too. The general rate is the floor, not the ceiling.
- An exemption is a category, not a promise. Georgia decides for itself where each category stops — hot food is usually outside the grocery exemption, and accessories are often outside the clothing one. That boundary work is where the real difference between two states with the same rate turns up.
- Georgia's first county table and calculator location list are curated samples rather than an exhaustive address dataset, a deliberate trade against maintaining several thousand independently-revised local rates. The figures characterise the distribution of local add-ons; they do not establish a minimum or maximum for the state. Address-level accuracy requires either the state revenue authority's lookup or a recent transaction record.
- The figures here describe Georgia's general sales tax only. Selective excise taxes on motor fuel, alcohol and tobacco operate separately and are typically embedded in the displayed price rather than added at the register. Vehicle purchases, lodging and prepared food frequently attract their own rates or additional local levies. The general rate should therefore be treated as a floor for a given transaction rather than a complete account of what it is taxed.
- Exemption treatment in Georgia is recorded here at category level; the operative detail is where the state's statute terminates each category. Heated and prepared foods generally revert to the full rate despite a grocery exemption, and clothing exemptions are typically bounded by price threshold or by use. These definitional boundaries account for much of the divergence between states that appear equivalent on rate and exemption list alone.
Questions people ask
Why is the tax at the register higher than the state rate?
Because the state rate is only the first layer. Counties, cities and special districts add their own on top, which takes about 4% up to about 7.56% — and it changes as you cross town lines rather than staying put.
Is food taxed at a lower rate here?
Food gets a lower rate rather than an exemption here. That is a deliberate middle path, and it means groceries still carry tax every week.
Is clothing exempt here?
It is not. Clothing takes the standard rate here — only a small group of states exempt it, and Georgia is outside that group.
Who actually decides what I pay at the register — the state or my town?
Local government, for the larger part. about 47.09% of what you hand over is decided below state level, so the rate follows the address rather than the state line.
What composes the combined rate in this state?
The combined rate is the state levy plus every local levy sourced to the point of sale. Georgia sets about 4%; the representative combined rate is about 7.56%, of which about 47.09% is decided locally. A single statewide figure is therefore an approximation.
What reduced rate applies to groceries in this state?
Georgia applies a preferential reduced rate to groceries rather than a full exemption. Local add-ons may or may not follow the reduced rate depending on state law, so the effective grocery rate is not always the state reduced rate alone.
How is apparel classified for sales tax in this state?
Georgia applies the standard rate to apparel with no general exemption. Only a small minority of states exempt clothing, and among those several impose per-item caps or exclude athletic and formal wear, so cross-state assumptions about apparel are unreliable.
What share of the combined rate is locally determined here?
about 47.09% of the representative combined rate in Georgia is levied below state level. Rates are sourced to the point of sale, so liability varies within the state and the statewide figure is a weighted representative rather than a statutory rate.