Georgia tax refund to roll out. Who’s eligible for how much and when?

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Georgia Gov. Brian Kemp.

Credit: State of Georgia

Gov. Brian Kemp signed legislation Tuesday that will deliver more than $1 billion in tax relief to Georgia taxpayers, including a one-time special tax refund.

The Georgia General Assembly passed HB 111 and HB 112 in the last legislative session. HB 111 retroactively lowers the state income tax rate from 5.39% to 5.19% on Jan. 1, 2025.

HB 112 provides Georgians with a one-time special tax refund of up to $500 if they meet the following criteria:

• The filed individual income tax returns for tax years 2023 and 2024 by the May 1 deadline. Those who were granted an extension have until Oct. 15.

• They must have had a tax liability for tax year 2023

• They must be a Georgia resident or part-year resident. Nonresidents, who are legal residents of another state but worked in Georgia or received income from Georgia sources, also qualify.

Residents aren’t eligible if they have been claimed as a dependent by another taxpayer on federal or state taxes and any estates or trusts.

The amount taxpayers will receive depends on their filing status and tax liability. Individuals who are single or married filing separately may receive up to $250. Heads of household will receive up to $375. Married couples who filed jointly may receive up to $500.

If taxpayers didn’t owe this much in taxes, they will either not be eligible for the refund or they will not receive the full amount.

These measures were made possible by the state having a $16 billion budget surplus, according to an October 2024 news release from the Office of the Governor announcing plans for the one-time tax refund.

“As families fight through the impacts of high prices over the last several years, I want to thank our partners in the legislature for helping to make this possible and for supporting their fellow Georgians in this way,” Kemp said in an April 15 news release.

Refunds will be issued based on the regular refund instructions provided on the taxpayer’s return.

The Georgia Department of Revenue has begun implementing programming for this tax refund, Joe Snowden, director of external affairs and communications for the department, told the Ledger-Enquirer in an email.

“For timely filers, we anticipate surplus refunds to begin being issued in late May or early June,” Snowden said.

Residents can find more information about the refund on the department’s website.

This story comes to GPB through a reporting partnership with Macon Telegraph