Georgia has one of the most generous retirement tax exemptions in the South — a $65,000 retirement income exclusion for residents aged 65 and older. This means a Georgia retiree with $65,000 or less in non-Social Security retirement income pays essentially zero state income tax, just like Florida. Social Security is also fully exempt. The situation changes above $65,000 in retirement income: Georgia's 5.39% flat rate applies to the excess. A Georgia retiree earning $100,000 from pensions and IRA withdrawals pays approximately $1,900 in state tax — still relatively modest. Florida continues to charge zero regardless of income level. Georgia's appeal for retirees is strong: Atlanta's world-class healthcare system (including the CDC-affiliated Emory healthcare network), milder summers than Florida in the northern half of the state, lower property insurance costs, and a significant retirement community. For retirees with retirement income under $65,000, Georgia and Florida are virtually identical on state income tax. Above that threshold, Florida's advantage grows — reaching $10,000+ per year for high-income retirees. Georgia also has no estate tax, matching Florida on that front. The choice between Georgia and Florida often comes down to personal preference: Georgia offers four seasons, lower insurance costs, and proximity to the Southeast; Florida offers year-round warmth and zero tax at all income levels.

By Daniel

Daniel has spent 5+ years researching tax systems across 95+ countries and all US states to make tax comparison accessible to everyone. For corrections, contact us.

Last Updated: April 2026

The Big Picture

🍑 Georgia

5.39% flat

$65K Retirement Exclusion for 65+

5.39% flat rate; Social Security exempt; $65,000 retirement income exclusion for retirees 65+

🌴 Florida

0%

No Income Tax

Zero state income tax on all retirement income sources

Typical Annual Savings

At $100,000 income:

~$1,900

Florida saves ~$1,900/year vs Georgia at $100K retirement income (excluding Social Security). Below $65K, both states are essentially equal — Georgia's $65,000 exclusion for 65+ means zero tax on the first $65K of retirement income.

Tax Savings by Income Level

IncomeGA TaxFL TaxSavings10-Year
$50,000 retirement $0 (fully covered by $65K exclusion)$0Equal — both $0$0
$75,000 retirement ~$539$0FL saves ~$539/yr$5,390
$100,000 retirement ~$1,887$0FL saves ~$1,887/yr$18,870
$150,000 retirement ~$4,582$0FL saves ~$4,582/yr$45,820
$250,000 retirement ~$9,972$0FL saves ~$9,972/yr$99,720
💡

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Georgia Pros and Cons

✅ Pros

  • $65,000 retirement income exclusion for retirees 65+ — first $65K is effectively tax-free
  • Social Security fully exempt from Georgia state income tax
  • Military retirement pay fully exempt from Georgia state income tax
  • No state estate or inheritance tax
  • Lower property insurance costs than coastal Florida (no hurricane exposure)
  • World-class healthcare in Atlanta metro (Emory, Piedmont, Northside health systems)

❌ Cons

  • 5.39% flat rate on retirement income above the $65,000 exclusion
  • High-income retirees face meaningful state tax — $250K income = ~$10,000/year
  • Exclusion phases out for higher income levels (verify current threshold)
  • Retirement income from 401(k) and IRA withdrawals taxed above the exclusion

Florida Pros and Cons

✅ Pros

  • Zero state income tax at all income levels — no exclusion threshold to track
  • No tax on pensions, IRAs, 401(k), or RMDs regardless of amount
  • No estate or inheritance tax
  • Homestead Exemption up to $50,000 on primary residence
  • Warm weather year-round eliminates winter costs

❌ Cons

  • Property insurance crisis: $4,000–$8,000+/year for homeowners, significantly higher than Georgia
  • Hurricane and tropical storm risk — requires ongoing preparation
  • High summer heat and humidity across the entire state
  • Some areas have very high property tax rates without the benefits of Georgia's lower insurance

Frequently Asked Questions

Q: What is Georgia's $65,000 retirement income exclusion?

Georgia allows residents aged 65 and older to exclude up to $65,000 in retirement income from state income tax ($130,000 for married couples filing jointly). This exclusion applies to pension income, IRA and 401(k) withdrawals, and annuity payments. Social Security is separately exempt on top of this exclusion. Retirees aged 62–64 receive a smaller exclusion of $35,000 per person. This makes Georgia one of the most retiree-friendly states in the Southeast for moderate income levels.

Q: At what income level does Florida become significantly better than Georgia for retirees?

For retirees 65+ with retirement income (excluding Social Security) of $65,000 or less, Georgia and Florida are essentially identical on state income tax — both charge zero. The gap starts above $65,000. At $100K, Florida saves you about $1,900/year. At $150K, the saving is $4,600/year. At $250K, Florida saves roughly $10,000/year. If your retirement income is modest and mostly Social Security, the tax difference between Georgia and Florida may not justify the disruption of moving.

Q: Is Social Security taxed in Georgia?

No. Georgia fully exempts Social Security benefits from state income tax. The $65,000 retirement exclusion is an additional benefit on top of the Social Security exemption. A Georgia retiree receiving $30,000 in Social Security and $65,000 in pension income pays zero Georgia state tax — the Social Security is exempt, and the pension is covered by the $65,000 exclusion. Only income above the exclusion is taxed at 5.39%.

Q: How do Georgia and Florida compare on property insurance?

This is where Georgia has a significant advantage over Florida. Georgia's property insurance costs are substantially lower — typically $1,200–$2,500/year for a mid-range home compared to Florida's $4,000–$8,000+ average. Florida's insurance crisis (caused by hurricane exposure and litigation issues) means some homeowners pay more in insurance annually than they would in Georgia income taxes. For retirees on fixed incomes, the $2,000–$5,000 annual insurance difference can outweigh the state income tax advantage Florida offers at moderate income levels.

Q: Does Georgia have an estate tax?

No. Georgia abolished its state estate tax in 2014. There is also no Georgia inheritance tax. Both Georgia and Florida allow wealth to transfer to heirs without state-level estate taxes, following only the federal threshold ($13.61 million per person in 2024). This puts both states in the same category for estate planning purposes — significantly better than states like Massachusetts ($1M threshold) or Maryland (which has both estate and inheritance taxes).

Q: What is Georgia's flat income tax rate in 2026?

Georgia transitioned to a flat income tax rate as part of a multi-year reform. The rate was 5.49% in 2024, stepping down to 5.39% in 2025 and continuing to reduce toward a long-term target. For 2026, the rate is approximately 5.39%. This applies to income above any applicable deductions and exclusions, including the $65,000 retirement income exclusion for retirees 65+. This flat-rate reform benefits high earners more than the previous progressive system.

Q: Is Georgia or Florida better for military retirees?

Both states fully exempt military retirement pay from state income tax. Georgia exempts military pensions entirely, separate from the general retirement income exclusion. Florida exempts all income including military pensions due to having no state income tax. For military retirees with pension income as their primary source, both states are equal on state tax. Florida's edge comes if you have additional non-military retirement income above $65,000, or if you value zero tax on investment income and RMDs above the Georgia exclusion threshold.

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