Quick answers
Does Georgia have a state estate tax?
State estate tax: No. The pinned estate-tax dataset (2026.v2) has no row for Georgia, so it cites no state statute; the state page records no state estate or inheritance tax.
Does Georgia have an inheritance tax?
Inheritance tax: No. The pinned estate-tax dataset (2026.v2) has no row for Georgia, so it cites no state statute; the state page records no state estate or inheritance tax.
Can you use a transfer-on-death deed in Georgia?
Transfer-on-death deed for real estate: Available — Transfer-on-death deed (O.C.G.A. Title 44, Ch. 17 — Transfer on Death (enacted by SB 420, 2024; amended by HB 413, Act 379, 2026); effective July 1, 2024; amended effective April 22, 2026).
What is the Medicaid look-back period in Georgia?
Look-back period: 60 months for transfers on or after February 8, 2006 (Georgia Medicaid Policy 2342: Transfer of Assets; Policy 2342 effective April 2020; reviewed in Manual Transmittal 59).
Does Georgia tax Social Security benefits?
Social Security benefits: Exempt (2025 IT-511 Individual Income Tax Instructions; tax year 2025).
State estate tax
Estate-tax dataset 2026.v2
- State estate tax
- NoNo dataset row
The pinned estate-tax dataset (2026.v2) has no row for Georgia, so it cites no state statute; the state page records no state estate or inheritance tax.
· Checked July 20, 2026
Full detail: Georgia estate and inheritance tax page
Inheritance tax
Estate-tax dataset 2026.v2
- Inheritance tax
- NoNo dataset row
The pinned estate-tax dataset (2026.v2) has no row for Georgia, so it cites no state statute; the state page records no state estate or inheritance tax.
· Checked July 20, 2026
Full detail: Georgia estate and inheritance tax page
Transfer-on-death deed
- Transfer-on-death deed for real estate
- Available — Transfer-on-death deedVerified
Source: O.C.G.A. Title 44, Ch. 17 — Transfer on Death (enacted by SB 420, 2024; amended by HB 413, Act 379, 2026) · Effective: effective July 1, 2024; amended effective April 22, 2026 · Checked November 14, 2026
- Controlling statute
- O.C.G.A. ch. 44-17 (§§ 44-17-1 to 44-17-7)Verified
Source: O.C.G.A. Title 44, Ch. 17 — Transfer on Death (enacted by SB 420, 2024; amended by HB 413, Act 379, 2026) · Effective: effective July 1, 2024; amended effective April 22, 2026 · Checked November 14, 2026
Full detail: Georgia transfer-on-death deed page
Small-estate procedure
- Procedure at a glance
- No dollar cap; intestate estates only; unanimous heir agreement; personal and real property; creditor consent or notice; 30-day direct notice or four-week publicationVerified
Source: Georgia Probate Court Standard Form 9 · Effective: form revision July 2021 · Checked August 23, 2026
Full detail: Georgia small-estate procedure page
Medicaid long-term-care eligibility
Medicaid dataset 2026.v16
- Institutional and waiver income limit
- $2,982 per month ($35,784 per year)Verified
- Applies to: single applicant.
Source: Georgia Medicaid 2026 financial limits · Effective: Effective January 1, 2026; revised March 5, 2026 · Checked September 5, 2026
- Institutional and waiver income limit
- $5,964 per month ($71,568 per year)Verified
- Applies to: married couple when both spouses apply.
Source: Georgia Medicaid 2026 financial limits · Effective: Effective January 1, 2026; revised March 5, 2026 · Checked September 5, 2026
- Applicant resource limit
- $2,000Verified
- Applies to: single applicant.
Source: Georgia Medicaid 2026 financial limits · Effective: Effective January 1, 2026; revised March 5, 2026 · Checked September 5, 2026
- Couple resource limit
- $3,000Verified
- Applies to: married couple when both spouses apply.
Source: Georgia Medicaid 2026 financial limits · Effective: Effective January 1, 2026; revised March 5, 2026 · Checked September 5, 2026
- Maximum community-spouse resource allowance
- $162,660; combined eligibility threshold is $164,660 including the applicant's $2,000 allowanceVerified
- Applies to: institutionalized applicant with a community spouse.
Source: Georgia Medicaid Appendix A1: 2026 ABD limits · Effective: CSRA and MMMNA rows effective January 2026; penalty-divisor row effective April 2026 · Checked September 5, 2026
- Monthly maintenance-needs allowance
- $4,066.50 per monthVerified
- Applies to: institutionalized applicant with a community spouse.
Source: Georgia Medicaid Appendix A1: 2026 ABD limits · Also: CMS 2026 minimum maintenance-needs standards · Effective: CSRA and MMMNA rows effective January 2026; penalty-divisor row effective April 2026 · Checked September 5, 2026
- Home-equity limit
- $752,000Verified
- Applies to: applicant subject to Georgia's minimum federal election.
Source: Georgia Medicaid State Plan, Attachment 2.6-A · Also: CMS 2026 SSI and January spousal-impoverishment standards · Effective: State home-equity election effective October 1, 2006 · Checked September 5, 2026
Full detail: Georgia Medicaid eligibility page
Medicaid look-back
Medicaid dataset 2026.v16
- Look-back period
- 60 months for transfers on or after February 8, 2006Verified
Source: Georgia Medicaid Policy 2342: Transfer of Assets · Effective: Policy 2342 effective April 2020; reviewed in Manual Transmittal 59 · Checked September 5, 2026
- Transfer-penalty divisor
- $11,122 per monthVerified
Source: Georgia Medicaid Appendix A1: 2026 ABD limits · Effective: CSRA and MMMNA rows effective January 2026; penalty-divisor row effective April 2026 · Checked September 5, 2026
- How the state administers the penalty
- Georgia develops possible transfers at application and review, divides uncompensated value by the current monthly rate without dropping fractional months, and starts the penalty on the later date specified by Policy 2342.Verified
Source: Georgia Medicaid Policy 2342: Transfer of Assets · Effective: Policy 2342 effective April 2020; reviewed in Manual Transmittal 59 · Checked September 5, 2026
Full detail: Georgia Medicaid look-back page
Medicaid estate recovery
Medicaid dataset 2026.v16
- Recovery scope
- Expanded estate recovery reaches probate property and specified nonprobate interests, including survivorship interests, life estates, trusts, annuities, retirement accounts, and other arrangements in which the recipient held an interest at death.Verified
Source: Georgia Rules 111-3-8: Medicaid Estate Recovery · Effective: Medicaid Estate Recovery Program effective May 3, 2006 · Checked September 5, 2026
- Controlling authority
- O.C.G.A. § 49-4-147.1, Title 53, 42 U.S.C. § 1396p, and Georgia Rules 111-3-8 govern the program.Verified
Source: Georgia Rules 111-3-8: Medicaid Estate Recovery · Effective: Medicaid Estate Recovery Program effective May 3, 2006 · Checked September 5, 2026
- Exemptions and deferrals
- Recovery is deferred for a surviving spouse and protected children. Estates valued at $25,000 or less are exempt; for deaths on or after July 1, 2018, the first $25,000 is waived.Verified
Source: Georgia Medicaid Estate Recovery frequently asked questions · Effective: Updated September 25, 2025 · Checked September 5, 2026
- Hardship waiver
- An affected person may request a full or partial hardship waiver or deferral within 30 days of notice; the Department applies the criteria in Rule 111-3-8-.05 and issues a decision under the rule's review process.Verified
Source: Georgia Rules 111-3-8: Medicaid Estate Recovery · Effective: Medicaid Estate Recovery Program effective May 3, 2006 · Checked September 5, 2026
- Lien practice
- Georgia may impose a TEFRA lien after determining a permanently institutionalized recipient is not expected to return home, subject to protected-occupant notice rules; a lien attaches to net sale proceeds and must be released if the recipient returns home.Verified
Source: Georgia Rules 111-3-8: Medicaid Estate Recovery · Effective: Medicaid Estate Recovery Program effective May 3, 2006 · Checked September 5, 2026
Full detail: Georgia Medicaid estate-recovery page
State income tax on retirement income
Retirement-income tax dataset 2026.v4
- Social Security benefits
- ExemptVerified
- Georgia subtracts the federally taxable portion of Social Security benefits.
Source: 2025 IT-511 Individual Income Tax Instructions · Effective: tax year 2025 · Checked July 9, 2025
- Public pensions
- Exempt when conditions are metVerified
- Taxable public-pension income may be included in Georgia's age- or disability-based retirement-income exclusion.
- Maximum retirement-income exclusion: $35,000 per qualifying taxpayer.
- Maximum retirement-income exclusion: $65,000 per qualifying taxpayer.
- A taxpayer younger than 62 may qualify for the $35,000 retirement-income exclusion when permanently and totally disabled.
- The retirement-income exclusion includes no more than $5,000 of earned income; taxable pensions, taxable IRA distributions, and other qualifying unearned retirement income use the remaining cap.
Source: 2025 IT-511 Individual Income Tax Instructions · Effective: tax year 2025 · Checked July 9, 2025
- Private pensions
- Exempt when conditions are metVerified
- Taxable private-pension income may be included in Georgia's age- or disability-based retirement-income exclusion.
- Maximum retirement-income exclusion: $35,000 per qualifying taxpayer.
- Maximum retirement-income exclusion: $65,000 per qualifying taxpayer.
- A taxpayer younger than 62 may qualify for the $35,000 retirement-income exclusion when permanently and totally disabled.
- The retirement-income exclusion includes no more than $5,000 of earned income; taxable pensions, taxable IRA distributions, and other qualifying unearned retirement income use the remaining cap.
Source: 2025 IT-511 Individual Income Tax Instructions · Effective: tax year 2025 · Checked July 9, 2025
- IRA and 401(k) distributions
- Exempt when conditions are metVerified
- Taxable IRA and qualifying employer-plan distributions may be included in Georgia's age- or disability-based retirement-income exclusion.
- Maximum retirement-income exclusion: $35,000 per qualifying taxpayer.
- Maximum retirement-income exclusion: $65,000 per qualifying taxpayer.
- A taxpayer younger than 62 may qualify for the $35,000 retirement-income exclusion when permanently and totally disabled.
- The retirement-income exclusion includes no more than $5,000 of earned income; taxable pensions, taxable IRA distributions, and other qualifying unearned retirement income use the remaining cap.
- The exclusion worksheet expressly includes taxable IRA distributions and taxable pensions; it does not turn a federally nontaxable distribution into taxable income.
Source: 2025 IT-511 Individual Income Tax Instructions · Effective: tax year 2025 · Checked July 9, 2025
- Military retirement pay
- Exempt when conditions are metVerified
- A taxpayer under age 62 may exclude up to $17,500 of military retirement income, plus up to another $17,500 when matched by sufficient Georgia earned income; taxpayers 62 or older use the regular retirement-income exclusion.
- The separate military-retirement exclusion applies before age 62.
- Base military-retirement exclusion for a qualifying taxpayer under age 62.
- An additional exclusion of up to $17,500 is limited by Georgia earned income above the base amount.
- At age 62 or older, military retirement is evaluated under the regular retirement-income exclusion instead of the under-62 military schedule.
Source: 2025 IT-511 Individual Income Tax Instructions · Effective: tax year 2025 · Checked July 9, 2025
Full detail: Retirement-income tax dataset, all states (JSON)
About this page
This page assembles entries from datasets the site already publishes; it adds no figure of its own. Entries marked “Not yet verified” or “Pending” have no primary-source value in the underlying dataset yet. Rules change, so confirm anything you plan to act on with the source, the state agency, or a licensed attorney.