Columbia Country, Georgia

Corporate Income Tax

Georgia Corporate Income Tax is a set flat 6% rate.  Taxable income is determined by a weighted, 3-factor formula: Property (25%), Payroll (25%), and Gross Receipts (50%). 

  • 6% is applied only toward the portion of income earned in Georgia
  • No unitary tax
  • Columbia County does not have a local income or payroll tax
GEORGIA APPORTIONMENT FORMULA