Georgia charges a flat 4.99% on federal AGI less a $15,000 standard deduction ($30,000 joint). It did not adopt the federal exemptions, but does exempt up to $1,750 of overtime and $1,750 of tips from Georgia taxable income — real relief, though far below the federal caps.
What it means on a real paycheck
Take a single filer earning $50,000 a year, $8,000 of it in tips. Against the same person with no tips to declare, the federal deduction is worth $960.
In Georgia it is worth $87 more, because the state follows the federal deduction. Together that is $1,047.
How Georgia works out the tax
Georgia charges a flat 4.99%, after a standard deduction of $15,000 single or $30,000 filing jointly. It begins from your federal adjusted gross income and applies its own reliefs from there.