Georgia — Pass-Through Entity (PTE) Tax Elections (State Tax Charts)
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Pass-Through Entity (PTE) Tax Elections
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Georgia (GA) — Pass-Through Entity (PTE) Tax Elections: Yes — PTE election at the flat individual rate (5.19% for 2025). Georgia's HB 149 election lets Scorporations and partnerships pay entity-level tax at the individual flat rate (5.19% in 2025, stepping down with the general rate); owners exclude the income. Election is made on a timely filed return. Authority: O.C.G.A. §48-7-23(b); GA DOR HB 149 FAQ. CPA-verified 2026-07-11.
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