O.C.G.A. § 48-7-26: [Effective January 1, 2024. See note.] Personal exemptions.

(a) As used in this Code section, the term “dependent” shall have the same meaning as in the Internal Revenue Code of 1986; provided, however, that any unborn child with a detectable human heartbeat, as such terms are defined in Code Section 1-2-1, shall qualify as a dependent minor.

(b) Each taxpayer shall be allowed as a deduction in computing his or her Georgia taxable income a personal exemption in an amount as follows:

(1) For each married couple filing a joint return:

(A) For taxable years beginning on or after January 1, 2024, $18,500.00;

(B) For taxable years beginning on or after January 1, 2026, $20,000.00;

(C) For taxable years beginning on or after January 1, 2028, $22,000.00; or

(D) For taxable years beginning on or after January 1, 2030, $24,000.00;

(2) For each married taxpayer filing a separate return, one-half of the amount of the personal exemption allowed under paragraph (1) of this subsection for the given year;

(3) For each single taxpayer or head of household, $12,000.00; and

(4) For each dependent of a taxpayer, $3,000.00.

(c) No exemption shall be allowed under this Code section for any dependent who has made a joint return with such dependent’s spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.

(d) A deduction in lieu of a personal exemption deduction shall be allowed an estate or a trust as follows:

(1) An estate — $2,700.00; and

(2) A trust — $1,350.00.