SCorpDesk / 2026 S-Corp & QBI Guides / Georgia (GA) 2026 S-Corp Tax Calculator, PTET Election & Franchise Tax Guide
Georgia (GA) 2026 S-Corp Tax Calculator, PTET Election & Franchise Tax Guide
What are the 2026 S-Corp tax and PTET rules in Georgia?
In Georgia (GA), the 2026 S-Corporation election rule is: Recognizes Federal Form 2553 (Form 600S). For the Pass-Through Entity Tax (PTET) deduction: 5.19% Flat Georgia HB 149 PTET Election. Entity-level franchise/minimum tax: Net Worth Tax Graduated ($0 if net worth <= $100,000).
In Georgia (GA), the 2026 S-Corporation election rule is: Recognizes Federal Form 2553 (Form 600S). For the Pass-Through Entity Tax (PTET) deduction: 5.19% Flat Georgia HB 149 PTET Election. Entity-level franchise/minimum tax: Net Worth Tax Graduated ($0 if net worth <= $100,000).
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2026 Georgia (GA) S-Corporation Statutory Tax Matrix
| Georgia S-Corp Compliance Area | 2026 Statutory Rule |
|---|---|
| State S-Corp Election Recognition | Recognizes Federal Form 2553 (Form 600S) |
| Pass-Through Entity Tax (PTET) Election | 5.19% Flat Georgia HB 149 PTET Election |
| Annual Minimum / Franchise Tax | Net Worth Tax Graduated ($0 if net worth <= $100,000) |
| Federal Section 199A QBI Deduction | Up to 23% of qualified K-1 income under Public Law 119-21 |
| Home Office & Mileage Deduction Method | Must use an IRC Section 62(c) Corporate Accountable Plan |
Frequently Asked Questions
Does Georgia require a separate state S-Corp election in 2026?
For Georgia (GA): Recognizes Federal Form 2553 (Form 600S).
What is the Georgia S-Corp franchise or minimum tax for 2026?
In Georgia: Net Worth Tax Graduated ($0 if net worth <= $100,000).