Bonus Tax in Georgia (2026)

A bonus is supplemental pay, and it is usually withheld at a flat federal rate rather than your normal bracket. Employers apply 22% to supplemental wages up to a yearly threshold, and a higher rate on the part above it. FICA comes out on top, and then the Georgia state layer applies.

Georgia withholds supplemental wages (bonuses, commissions) at 4.99% on top of the federal 22% and FICA. Georgia does not set a separate supplemental/bonus withholding rate; employers apply the current flat rate (4.99% for 2026) to supplemental wages.

Worked example: a $5,000 bonus in Georgia

Federal withholding (22%)$1,100
FICA (Social Security + Medicare)$383
Georgia withholding$250
Total withheld$1,733
You keep about$3,267

Assumes year-to-date wages under the $184,500 Social Security wage base. Withholding, not final tax — it reconciles on your return.

Bonus tax calculator (2026)

Federal withholding (flat 22%)$1,100
FICA (Social Security + Medicare)$383
Georgia withholding (4.99%)$250
You keep about$3,267

Assumes your year-to-date wages are under the $184,500 Social Security wage base. Withholding, not your final tax — it reconciles on your return.

See what your regular paycheck keeps in Georgia: Georgia paycheck calculator.

Frequently asked questions

Why is my bonus taxed so high?

What you see is withholding, not your final tax. Federal rules withhold supplemental pay like a bonus at a flat 22%, which is often more than your normal rate, so the bonus looks heavily taxed. It squares up when you file, where your real rate is applied to your total income.

Does Georgia have a flat bonus withholding rate?

It depends on the state. The breakdown above shows Georgia's supplemental rate if it has one, or notes when the aggregate method applies instead.

Federal: IRS 2026 brackets (Rev. Proc. 2025-32) · FICA: IRS Topic 751 · Wage base: SSA · Georgia: Georgia Department of Revenue - Important Tax Updates / 2026 Employer's Withholding Tax Guide. Rates current as of July 16, 2026. Annual-liability estimates, not payroll withholding — see methodology.