How Georgia withholds on a bonus
Georgia withholds a separately paid bonus at its flat income tax rate, 5.19% for 2026. Some payroll tables show 5.09%, the rate that would have applied had Georgia's scheduled 0.10-point cut triggered for 2026; it did not, and the Department of Revenue's employer guide uses 5.19%. On a $10,000 bonus the percentage method withholds $2,200 federal, $620 Social Security, $145 Medicare and $519 Georgia, leaving $6,516. There are no local income taxes in Georgia.
Because Georgia's tax is flat, the aggregate method changes the state line very little; the federal line rises to about $2,700 for a $60,000 earner paid every two weeks, since the combined paycheck annualises into higher brackets. The $12,000 standard deduction has usually been consumed by regular salary, so a bonus is taxed at the full 5.19% on the return, and the state withholding settles close to even.
What the withholding means for your Georgia return
The refund or balance on a Georgia bonus comes from the federal side. A $60,000 single filer's marginal federal rate is 12% up to $50,400 of taxable income and 22% above, so a $10,000 bonus is really taxed at about $1,450 federal against $2,200 withheld, and roughly $750 returns. The Georgia paycheck calculator shows the marginal rates for any salary, and the Georgia retirement income exclusion does not apply to a bonus. Georgia's Form G-4 allowances do not change the flat 5.19% withheld from a separately paid bonus; they matter only under the aggregate method, where the bonus is combined with the period's regular wages.