US-GA
Georgia tax residency rules
Threshold: 183 days · Day Count · Calendar year (Jan 1 – Dec 31)
Georgia's flat 5.39% rate (set to drop further) is moderate, but Atlanta-area finance and tech moves to Florida or Tennessee remain popular. Domicile + 183 days is the standard framework, with a 23-day de minimis for non-resident state-source wages.
- 23-day de minimis: GA non-residents working under 23 days in GA generally aren't GA-taxed on wages.
- ATL airport layovers may count if you cleared TSA on a GA-origin flight.
Rules tracked by Tax Days
GA 183-Day Rule
- Type
- Day Count
- Threshold
- 183 days
- Period
- Calendar year (Jan 1 – Dec 31)
Tax residency triggers if you're physically present for more than the threshold number of days in a calendar year.
Georgia statutory residency: domicile or 183 days with a permanent place of abode.
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