| Rate | |
|---|---|
| state rate | 4.00% |
| avg local rate | 3.49% |
| avg combined rate | 7.49% |
| max combined rate | 9.00% |
Georgia has one of the higher average local sales tax rates at 3.49%.
exemptions
| Category | Status |
|---|---|
| groceries | state exempt, local taxable |
| clothing | taxable |
| prescription drugs | exempt |
| non-prescription drugs | taxable |
notes
- groceries are exempt from the 4% state tax but subject to local sales taxes
- Floating Local Option Sales Tax (FLOST) may add up to 1% in some counties for property tax relief
- many counties saw rate increases in 2026 due to FLOST adoption
- combined rates can reach up to ~9%
source: GA DOR. data from deepcalc.com