Georgia has made the following changes to the tax laws for the 2022 tax year:
Changes to credits
Teacher Recruitment and Retention Credit - Beginning with tax year 2022, this credit is available to teachers chosen by the Department of Education who take part in the teacher recruitment and retention program.
Historic Rehabilitation Tax Credits - These credits have been revised for tax year 2022. For more information regarding these credits, please see Georgia's Tax Credit Summary.
Changes that affect military members
Military Retirement Exclusion - Beginning January 1, 2022, $17,500 of military retirement income can be excluded for taxpayers under 62 years of age and an additional $17,500 can be excluded for such taxpayers with more than $17,500 of earned income in Georgia. Exclusion is available for both taxpayer and spouse, however, each must qualify individually.
Changes to exemptions
Dependent Personal Exemption for Unborn Children with Detectable Human Heartbeat - Taxpayers are eligible to claim this exemption if they have an unborn child with a detectable heartbeat at any time between 7/30/2022 and 12/31/2022. The exemption is $3,000 for each unborn child. See the 2022 Georgia Instructions for more details.
Changes to the Standard Deduction
Georgia has increased the standard deduction for the 2022 tax season. Georgia's standard deduction for 2022 is as follows:
Single, Head of Household or Qualifying Surviving Spouse
- Under 65, not blind - $8,100
- Under 65, and blind - $9,400
- 65 or older, not blind - $9,400
- 65 or older, and blind - $10,700
Married Filing Jointly
- Both under 65, not blind - $14,500
- One 65 or over, not blind - $15,800
- Both under 65, both blind - $17,100
- Both under 65, one blind - $15,800
- Both 65 or over, not blind - $17,100
- One 65 or over, and blind - $17,100
- One 65 or over, and both blind - $18,400
- Both 65 or over, and blind - $19,700
Married filing Separate
- Under 65, not blind - $7,250
- Under 65, and blind - $8,550
- 65 or over, not blind - $8,550
- 65 or over, and blind - $9,850