2027 Georgia Tax Deadlines

Last updated: July 29, 2026

Key Georgia tax dates at a glance

This block is the single date reference for 2027 Georgia filing, payment, and extension planning.

• April 15, 2027: First Individual estimated payment.
• June 15, 2027: Second Individual estimated payment.
• September 15, 2027: Third Individual estimated payment.
• January 18, 2028: Fourth Individual estimated payment.
• March 15, 2028: S Corporation and Partnership returns; file and pay required entity-level amounts.
• April 18, 2028: C Corporation and Individual returns and payments, including the weekend and District of Columbia Emancipation Day roll-forward.
• September 15, 2028: Extended S Corporation and Partnership returns (file only).
• October 16, 2028: Extended C Corporation and Individual returns (file only).

When are Georgia taxes due in 2027?

Georgia's 2027 calendar-year S Corporation and Partnership returns are generally due March 15, 2028, while Individual and C Corporation returns and payments are due April 18, 2028. Estimated payments and filing-only extensions should be tracked separately by taxpayer type.

When is the Georgia C Corporation return due?

Georgia C Corporations must file Form 600 and pay corporate income tax by April 18, 2028. Georgia follows the federal deadline for calendar-year corporations, including the weekend and District of Columbia Emancipation Day roll-forward.

• Complete Form 600, Georgia Corporation Tax Return.
• File electronically through supported software and use Georgia Tax Center for account services and payments.
• Pay the balance due by April 18, 2028; an extension does not extend the payment deadline.
• Postmark any mailed return by the applicable due date when paper filing is permitted.

What are Georgia C Corporation extension rules?

The extended filing deadline for a calendar-year Georgia C Corporation return is October 16, 2028. Georgia generally accepts a valid federal extension for the same period; if no federal extension applies, file Form IT-303 for a Georgia extension. The extension is to file only, so payment remains due April 18, 2028.

When are Georgia S Corporation and Partnership returns due?

Georgia S Corporations and Partnerships with calendar tax years must file their Georgia returns by March 15, 2028. Entity-level elections, nonresident withholding, or owner payment obligations can create additional filing and payment work beyond the annual return.

Which Georgia pass-through forms are required?

• Form 600S: Georgia S Corporation Tax Return.
• Form 700: Georgia Partnership Tax Return.

What are Georgia pass-through extension rules?

The extended filing deadline for calendar-year Georgia S Corporation and Partnership returns is September 15, 2028. Georgia generally accepts a valid federal extension for the same period; otherwise, use Form IT-303 when a state-only extension is needed. The extension adds only filing time, and tax or required entity-level payments remain due March 15, 2028.

When is the Georgia Individual income tax return due?

Georgia Individuals generally must file if they are required to file a federal income tax return, have income subject to Georgia tax but not federal tax, or have income above the applicable Georgia standard deduction and personal deductions. Calendar-year Individual returns and balances due are due April 18, 2028. Use Form IT-511 instructions when confirming Georgia Individual filing details; DOR currently lists a $15,000 standard deduction for single filers and a $30,000 standard deduction for married filing jointly, and final 2027 amounts should be confirmed in IT-511.

• Form 500: Georgia Individual Income Tax Return.
• Form 500-ES: Individual and Fiduciary Estimated Tax Payment Voucher.

What Georgia Individual rates and thresholds apply for 2027?

Georgia DOR currently confirms a 4.99% flat rate for tax year 2026. HB 463 authorizes conditional annual reductions of 0.125 percentage point beginning in 2027 toward 3.99%; if the statutory conditions are met, the 2027 rate would be 4.865%. As of July 20, 2026, Georgia DOR has not published a final 2027 rate, so do not treat 4.865% as final until DOR issues the 2027 rate schedule.

When are Georgia estimated payments due?

Calendar-year Georgia Individual estimated tax payments are due on the following schedule:

• April 15, 2027: First estimated payment.
• June 15, 2027: Second estimated payment.
• September 15, 2027: Third estimated payment.
• January 18, 2028: Fourth estimated payment.

Who must make Georgia estimated payments?

Under current Form 500-ES instructions, an Individual or fiduciary subject to Georgia income tax generally must make estimated payments when reasonably expected gross income exceeds applicable exemptions, estimated deductions, and $1,000 of income not subject to withholding. Confirm the threshold language in the 2027 instructions when released.

What are Georgia extension deadlines?

Georgia extension deadlines are September 15, 2028 for S Corporations and Partnerships and October 16, 2028 for C Corporations and Individual returns. The extension is to file only. Tax due should be paid by March 15, 2028 or April 18, 2028, depending on return type.

What Georgia-specific rules should tax professionals watch for 2027?

• Georgia's 2027 Individual and Corporate flat rate is conditional until DOR confirms the filing-year rate; 4.865% should not be treated as final before state publication.
• Georgia generally accepts valid federal extensions, but Form IT-303 applies when a Georgia-only extension is needed.
• Taxpayers who remit by electronic funds transfer must file associated returns electronically, and preparers must e-file Georgia returns when the federal counterpart is required to be e-filed.
• Georgia may provide disaster relief for specific taxpayers, counties, tax types, and dates after federally declared disasters.
• Retirement income and military retirement exclusions require filing-year eligibility review.
• Georgia credits and incentives may affect 2027 planning, including job tax credits, research credits, low-income housing credits, and historic rehabilitation credits.

Tax-professional context: Georgia's deadline rules often align with federal filing dates, but Georgia-specific forms, pass-through elections, nonresident withholding, electronic mandates, and payment rules still require a separate state review. For 2027 planning, the largest open item is the final flat rate because DOR has confirmed 4.99% for 2026, while any 2027 reduction under HB 463 remains conditional until the state publishes the target-year rate.

Electronic filing requirements:

• Georgia supports electronic filing for both corporate and Individual filers and uses the Georgia Tax Center for account access, correspondence, and payments.
• Taxpayers who remit by electronic funds transfer must file associated returns electronically.
• A preparer must e-file a Georgia return when the federal counterpart is required to be e-filed.
• Use approved software for supported corporate, pass-through, and Individual returns.
• Use Georgia Tax Center for account management, notices, and eligible payments.
• Review Georgia electronic-filing mandates separately from federal requirements.
• Keep proof of timely electronic submission and payment with the workpapers.

Declining flat income tax rate: Georgia's personal and corporate income tax rates are moving through a conditional flat-tax reduction path under HB 463. The latest DOR-published rate for 2026 is 4.99%; the possible 2027 step is 4.865%, subject to statutory conditions and DOR confirmation.

Special disaster-relief extensions: Georgia may provide relief for filing and payment for taxpayers affected by federally declared disasters. Relief is announcement-specific, so confirm the covered counties, tax types, and postponed deadline rather than assuming every obligation moves.

Retirement and military income exclusions: Georgia provides retirement income exclusions for qualifying taxpayers and a separate military retirement income exclusion. Eligibility and maximum amounts depend on age, disability, earned income, and the filing-year instructions.

Business incentives and credits:

• Job tax credits.
• Research credits.
• Low-income housing credits.
• Historic rehabilitation credits.
• Qualification, carryforward, preapproval, and reporting requirements vary by program.

Multi-state tax planning:

• Residency can change the Georgia filing result.
• Georgia-source income can trigger state reporting.
• Apportionment can change business income results.
• Nonresident owner reporting may be required.
• Credits for taxes paid to other states should be reviewed separately.

What sources support these Georgia dates?

• Georgia DOR Tax Due Dates.
• Georgia DOR Requesting an Extension.
• Georgia DOR Residency Filing Requirements.
• Georgia DOR Form 500-ES.

Georgia tax deadlines for rates and credits

Georgia teams need to watch rate-change guidance, entity calendars, credits, and estimate obligations without separating tax research from filing execution. Instead's AI-driven tax platform keeps those pieces tied to the client record.

Use filing for Georgia return execution, research for state-rule verification, and entity-agent support to keep repeated compliance steps moving. Built for tax professionals who want a better tax operation system to manage compliance and advisory work for clients.