Georgia Sales Tax Calculator (2026 Rates)
Current Georgia sales tax rates, city examples, economic nexus thresholds, exemptions, and FAQ.
State Rate
4.00%
Avg Combined
11.39%
Max Combined
9.00%
Nexus Threshold
$100K
Example: $100 purchase in Georgia
Tax to collect (avg)
$11.39
Total from customer
$111.39
About Georgia Sales Tax
Georgia charges a 4% state sales tax, but Local Option Sales Taxes (LOST) and Special Purpose Local Option Sales Taxes (SPLOST) add significantly more. Atlanta has one of the highest combined rates in the Southeast at 8.9%, while other cities like Savannah and Macon are at 7.0%. The statewide average combined rate is 7.39%.
Georgia is an origin-based state for in-state sales. Sellers located in Georgia collect based on their business location's rate. Remote sellers shipping into Georgia collect at the destination rate.
The economic nexus threshold in Georgia is $100,000 in annual gross sales OR 200 separate transactions into the state. Either condition triggers nexus. Once triggered, you must register with the Georgia Department of Revenue.
Georgia taxes groceries at a reduced 4% state rate (local taxes do not apply to groceries). Prescription drugs are fully exempt. Georgia also hosts an annual back-to-school sales tax holiday, typically in early August, on clothing, footwear, school supplies, computers, and accessories.
Georgia Sales Tax by City
| City | Combined Rate |
|---|---|
| Atlanta | 8.90% |
| Savannah | 7.00% |
| Augusta | 8.00% |
| Columbus | 8.00% |
| Macon | 7.00% |
Rates shown are combined state + local rates for representative cities. Actual rates may vary by specific address, district, or zone. Verify with the Georgia Department of Revenue.
Georgia Sales Tax Facts
Tax Structure
- State rate
- 4.00%
- Average local rate
- 7.39%
- Maximum local rate
- 5.00%
- Avg combined rate
- 11.39%
- Sourcing method
- Origin + LOST
Economic Nexus
- Threshold
- $100K
- Includes transactions
- No
Once you exceed this threshold in annual sales into Georgia, you must register and collect sales tax.
Georgia Sales Tax Exemptions
- Groceries (subject to reduced 4% state rate)
- Prescription drugs
- Medical devices and equipment
- Agricultural inputs and equipment
- Manufacturing machinery
Georgia Sales Tax FAQ
What is the Georgia sales tax rate in 2026?
Georgia's state sales tax rate is 4%. With local option sales taxes (LOST, SPLOST), combined rates range from 6% to 9%. Atlanta has a combined rate of 8.9% — one of the highest in the Southeast. The statewide average combined rate is 7.39%.
What is the economic nexus threshold for Georgia?
Georgia's economic nexus threshold is $100,000 in annual gross sales OR 200 separate transactions into the state. Either condition triggers the requirement to register with the Georgia Department of Revenue and begin collecting sales tax.
Are groceries taxed in Georgia?
Yes, but at a reduced rate. Georgia applies a 4% state sales tax to food for home consumption, but local taxes do not apply to groceries. This means the grocery rate is a flat 4% statewide, compared to the average combined rate of 7.39% for other purchases. Prescription drugs are fully exempt.
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Data Sources & Disclaimer
Sales tax rates are based on data from the Sales Tax Institute and Avalara, effective for 2026 (updated annually). State and local sales tax rates are approximate averages. Actual rates vary by city, county, and district. Economic nexus thresholds are simplified. Always verify with the Georgia Department of Revenue or a tax professional.