Georgia sales tax at a glance
| Type of tax | Sales and use tax |
|---|---|
| State rate | 4% |
| Local rates | Average 3.56%, highest 5.00% |
| Average combined rate | 7.56% |
| Groceries | No state tax; local tax appliesFood for off-premises consumption is exempt from the 4% state tax but remains subject to local sales taxes (except a SPLOST where a homestead tax replaces it). |
| Prescription drugs | ExemptPrescription drugs, insulin and prescription eyeglasses and contact lenses are exempt. Over-the-counter drugs are taxable. |
| Clothing | Taxed (no holiday)Clothing is taxed at the full combined rate. Georgia did not hold a sales tax holiday in 2026. |
Local averages are population-weighted figures from the Tax Foundation: State and Local Sales Tax Rates, Midyear 2026 (rates as of 1 July 2026). They are a guide, not the rate at any one address. For the exact rate where you buy, use the Georgia Department of Revenue sales tax rate charts.
Worked examples
A $400 phone at the average combined rate (7.56%)
| Rate | 4% state + 3.56% local = 7.56% |
|---|---|
| Price before tax | $400.00 |
| Sales tax | $30.24 |
| Total | $430.24 |
Working: $400.00 × 7.56% = $30.24. Phones are taxed at the full state and local rate. In a county with four 1% local taxes, use 4 as the local rate for an 8% total.
Working back from a $108.00 total in an 8% county
| Rate | 4% state + 4% local = 8% |
|---|---|
| Price before tax | $100.00 |
| Sales tax | $8.00 |
| Total | $108.00 |
Working back: $108.00 ÷ 1.08 = $100.00, so the tax was $8.00. With 4% state and 4% local, divide by 1.08 to get the price before tax. Check the county chart, because many counties changed rates in 2026.
How Georgia local taxes stack
Georgia counties build their local rate from separate 1% taxes, each approved for a purpose: a LOST for general operations, a SPLOST for capital projects, an ESPLOST for schools, transportation taxes and, increasingly, a FLOST that funds property tax relief. In 2026 many counties added or raised a FLOST, pushing local rates up. A county with four of these taxes charges 8% in total, and the highest local rate is 5%. The Department of Revenue publishes the rate for every county in quarterly charts.
Groceries and medicine
Food bought for home use is exempt from the 4% state sales tax, but it is still subject to local sales taxes, apart from a SPLOST in counties that levy a homestead option tax in its place. In practice, a grocery bill in Georgia is usually taxed at 2% to 4%. Prescription drugs, insulin and prescription glasses and contacts are exempt from all sales tax. Over-the-counter medicines are taxed at the full combined rate.
Georgia vs. neighboring states
| State | State rate | Avg. combined | Groceries |
|---|---|---|---|
| Georgia | 4% | 7.56% | No state tax; local tax applies |
| Florida | 6% | 6.98% | Exempt |
| Alabama | 4% | 9.46% | 2% state + local |
| Tennessee | 7% | 9.61% | 4% state + local |
| North Carolina | 4.75% | 7.10% | 2% local food rate |
| South Carolina | 6% | 7.49% | No state tax; some local tax |
Average combined rates are from the Tax Foundation, midyear 2026 report. See sales tax rates for every state for the full table.