Georgia recently revised its 2025 Employer’s Withholding Tax Guide, introducing several significant changes to withholding obligations. Key updates include a reduced income tax withholding rate and an extended appeal period. Employers should also review the guide for revised due dates and mailing addresses.
Beginning July 1, 2025, employers and the Georgia Lottery Commission must withhold at a flat rate of 5.19% (down from the current 5.39% flat rate). Withholding must remain at 5.39% through June 30, 2025. Although withholding at 5.19% begins on July 1, 2025, the 5.19% income tax rate will apply retroactively to income earned after January 1, 2025.
Additionally, recent Georgia Code changes extend the tax assessment appeal period from 30 to 45 days.
Georgia’s updated 2025 Employer’s Tax Guide can be found here.
