# Full Statutory Corpus: GA

## O.C.G.A. § 48-7-1: Income Tax Definitions / Residency Rules
`O.C.G.A. > Title 48 > Chapter 7 > Article 1 > § 48-7-1`

### English
Defines Georgia resident as any individual who is a legal resident of Georgia on income tax day, who resides within the state for 183 days or more in the aggregate during the taxable year, or who maintains a permanent place of abode within the state.

### Español
Define residente de Georgia como todo individuo con residencia legal en Georgia el día de pago del impuesto, que resida en el estado al menos 183 días del año contributivo, o que mantenga una vivienda permanente.

## O.C.G.A. § 48-7-20: Individual Income Tax Rates (2024 Flat Rate: 5.49%)
`O.C.G.A. > Title 48 > Chapter 7 > Article 2 > § 48-7-20 (2024)`

### English
Imposes a flat individual income tax rate of 5.49% on Georgia taxable net income for tax year 2024 pursuant to HB 1023, eliminating previous graduated brackets.

### Español
Establece una tasa impositiva fija (flat tax) de 5.49% sobre el ingreso neto tributable de individuos para el año contributivo 2024 bajo HB 1023.

## O.C.G.A. § 48-7-20: Individual Income Tax Rates (2025 Flat Rate: 5.39%)
`O.C.G.A. > Title 48 > Chapter 7 > Article 2 > § 48-7-20 (2025)`

### English
Accelerates the reduction of the flat individual income tax rate to 5.39% for tax year 2025 pursuant to HB 1015.

### Español
Acelera la reducción de la tasa impositiva individual fija al 5.39% para el año contributivo 2025 bajo HB 1015.

## O.C.G.A. § 48-7-20: Individual Income Tax Rates (2026 Target Flat Rate: 4.99%)
`O.C.G.A. > Title 48 > Chapter 7 > Article 2 > § 48-7-20 (2026)`

### English
Imposes the target flat individual income tax rate of 4.99% for taxable years beginning on or after January 1, 2026 pursuant to HB 1023.

### Español
Establece la tasa impositiva fija objetivo de 4.99% sobre el ingreso neto tributable a partir del 1 de enero de 2026 bajo HB 1023.

## O.C.G.A. § 48-7-27: Computation of Georgia Taxable Net Income
`O.C.G.A. > Title 48 > Chapter 7 > Article 2 > § 48-7-27`

### English
Calculates Georgia taxable net income from Federal AGI, allowing standard deductions of $12,000 (single) or $24,000 (married filing jointly), and a retirement income exclusion of up to $65,000 for individuals age 65 or older ($35,000 for ages 62-64).

### Español
Dispone el cálculo del ingreso neto gravable a partir del AGI federal, deducción estándar de $12,000 (solteros) o $24,000 (casados), y exclusión de hasta $65,000 en ingresos de jubilación para mayores de 65 años.

## O.C.G.A. § 48-7-30: Taxation of Nonresidents
`O.C.G.A. > Title 48 > Chapter 7 > Article 2 > § 48-7-30`

### English
Taxes nonresidents on gross income derived from Georgia sources, including compensation for services performed within Georgia, property located in Georgia, and business conducted in the state.

### Español
Grava a personas no residentes sobre su ingreso bruto derivado de fuentes de Georgia, incluyendo compensación por servicios realizados en Georgia y actividades comerciales locales.

## Ga. Comp. R. & Regs. r. 560-7-3-.01: Residence and Domicile
`Ga. Comp. R. & Regs. > Chapter 560-7 > Subject 560-7-3 > Rule 560-7-3-.01`

### English
Georgia Department of Revenue rule governing residence and legal domicile. Domicile in Georgia is presumed to continue until the taxpayer establishes abandonment and acquisition of a permanent domicile elsewhere.

### Español
Reglamento del Departamento de Ingresos de Georgia sobre domicilio y residencia. El domicilio en Georgia se presume continuo a menos que el contribuyente demuestre abandono definitivo y adquisición de nuevo domicilio.
