(The Center Square) – The Georgia Department of Revenue is making progress on distributing Georgia’s surplus refunds, sending out $488 million to taxpayers as of Friday, according to the department.
The money is part of the $1 billion tax cut approved by Georgia lawmakers.
The tax refunds are capped at $250 for single filers and married individuals filing separately, $375 for head of household filers, and $500 for married individuals filing jointly.
Some taxpayers will get less than the maximum, as it is based on tax liability, Joe Snowden, director of external communications for the department, said in an email to The Center Square.
“For example, a single filer may be eligible for the full $250 refund; however, if their state tax liability in 2023 was only $100, they will receive a refund of $100,” Snowden said.
The revenue department has set up a Surplus Tax Eligibility Tool for Georgians who want to know more about their refund.
Georgia lawmakers passed three other tax breaks during the 2025 session of the General Assembly.
House Bill 111 reduces the flat income tax rate from 5.39% to 5.19%, which returns $880 million to Georgia taxpayers, Gov. Brian Kemp said previously. The flat tax is being reduced until it reaches 4.99%.
A new child tax credit was also passed and signed by the governor. Taxpayers with children under the age of six can claim an additional $250 a year. Employers who cover at least $1,000 in child care costs can claim a $1,000 credit in the initial year and $500 credit in future years. The tax breaks begin with the 2026 tax year, according to the bill.
Kemp also signed House Bill 266, which exempts up to $65,000 of military retirement income from taxes beginning with the 2026 tax year, according to the bill’s text.
