Georgia Department of Revenue · Reviewed 2026-10-14
Georgia Tax Exemption for Military Retired Pay
Before 2027, Georgia allows taxpayers under 62 to exclude up to $17,500 of military retirement income, plus another $17,500 when Georgia earned income exceeds $17,500. The separate general retirement exclusion is up to $35,000 at ages 62–64 or under 62 when permanent disability prevents any gainful employment, and $65,000 at age 65 or older. Effective January 1, 2027, a military-retirement exclusion of up to $65,000 for those under 65 cannot be combined with the general exclusion. Use the correct tax-year rules.
An agency must make the actual eligibility decision.
The program is source-verified, but its eligibility rules are not automated in this record.
Program overview
- Administering agency
- Georgia Department of Revenue
- Source verification
- official document text
- Rating relationship
- No rating threshold is inferred; confirm any program-specific disability rule with the administering agency.
- P&T requirement
- P&T is not inferred from the program title or summary; verify the current official requirements.
- TDIU treatment
- Manual verification required.
- Temporary-rating treatment
- Manual verification required.
- Residency requirement
- This record does not automatically screen by state of residence. School, employment, property, service-entry, or other jurisdiction requirements may still apply; confirm with the agency.
Why this result appeared
No personal scenario was used. This neutral catalog view does not imply that you qualify.
Manual requirements
- The linked official source confirms that this program or service exists, but the app has not converted every requirement into automatic eligibility logic.
- Confirm current residency, service, discharge, disability, dependent or survivor status, deadlines, benefit amount, and required documents with the administering agency.
Suggested application steps
- Open the linked program source and review the current requirements.
- Contact the administering agency if any eligibility term, deadline, benefit value, or local procedure is unclear.
- Apply only through the administering agency’s process after confirming that the program fits your circumstances.
Documents to consider
- Military discharge or service record, when requested
- Proof of residence or other jurisdiction connection, when requested
- VA decision or benefit summary letter, when disability status is part of the program
- Dependent, survivor, vehicle, property, education, or income records relevant to the program
Limits and caveats
- The under-62 general exclusion uses DOR's permanent-disability and inability-to-perform-gainful-employment test; VA P&T status alone is not an automatic determination. Part-year and nonresident filing rules and Georgia-source earned-income limits require individual review. The $65,000 military-retirement change begins in 2027 and must not be applied to an earlier tax year.
- This is an official-source program record, not an agency eligibility decision.
- Program terms can change between review dates; use the linked official source before relying on a deadline, amount, waiver, exemption, or qualification path.
- The program description was checked against text from the linked official page or document.
Application, timing, and local administration
- Application requirement
- The administering agency may require an application, supporting records, or local filing.
- Filing deadline
- Confirm with the administering agency
- Renewal
- Confirm whether renewal, recertification, or annual filing is required.
- Benefit value or formula
- Varies under the official program rule
- Local warning
- Local administration may vary; manual verification may be required
- Source language
- en
Track this benefit
Source record and freshness
U.S. Department of the Army · Reviewed 2026-08-29
Georgia Department of Revenue · Reviewed 2026-10-14
Georgia Department of Revenue · Reviewed 2026-09-18
Data version 2026.10.14 · Record version effective 2026-08-29 · Next review due 2026-12-27