The Short Answer
Active-duty pay is taxed as Georgia income (flat 5.19% for 2025), though combat-zone-excluded pay is also exempt for the state. Your base pay is set by the federal pay table — identical to every other state for your rank and years of service. What actually changes in Georgia is your BAH (averaging $1,400/mo without dependents and $1,700/mo with dependents) and how Georgia treats the taxable portion of your pay.
State tax status: ~ PARTIAL EXEMPT
2026 Worked Example — E-5, 6 Years, With Dependents in Georgia
Here is how the math actually lands for a mid-career enlisted member stationed in Georgia, built the way I read my own LES. Base pay and BAS are federal; the Georgia BAH figure is the state average.
| Monthly line item | Amount | Taxable? |
|---|---|---|
| Base pay (E-5, over 6 yrs) | $3,874 | Yes (federal + state) |
| BAH with dependents (Georgia avg) | $1,700 | No — tax-free |
| BAS (enlisted) | $476.95 | No — tax-free |
| Gross monthly entitlements | $6,050.95 | — |
| Taxable income (base pay only) | $3,874 | — |
| Est. Georgia state income tax | varies — see notes | — |
Only the $3,874 of base pay is taxable — the $2,176.95 of BAH + BAS is completely tax-free. Run your exact rank, ZIP, and dependency status in the Military Pay Calculator for a precise estimate.
How Georgia Taxes Each Type of Military Pay
Active-Duty Base Pay
Active-duty pay is taxed as Georgia income (flat 5.19% for 2025), though combat-zone-excluded pay is also exempt for the state.
Guard & Reserve Drill Pay
Georgia Guard and Reserve drill pay is generally taxable; verify combat-zone treatment with the GA DOR.
Military Retirement Pay
Military retirement is partially exempt by age: up to $17,500 (under 62, plus up to $17,500 more with earned income), up to $35,000 (ages 62-64), and up to $65,000 (age 65+) per recent legislation.
VA Disability Compensation
VA disability compensation is exempt federally and is not taxed by Georgia.
SCRA & Residency in Georgia
A soldier at Fort Moore who is a legal resident of another state pays no Georgia income tax on military pay under SCRA.
This is the single most misunderstood rule in military pay. Your home of record / state of legal residence — not your duty station — generally determines who can tax your military pay. Changing it is a deliberate act, not something that happens automatically when you PCS.
Major Military Installations in Georgia
- Fort Moore (formerly Benning)
- Fort Stewart / Hunter Army Airfield
- Robins Air Force Base
- Naval Submarine Base Kings Bay
BAH is set by the Military Housing Area covering your duty ZIP. Verify your exact rate at the official DoD BAH lookup.
Official Sources
FAQ — Military Pay in Georgia
Does Georgia tax my military base pay?
Active-duty pay is taxed as Georgia income (flat 5.19% for 2025), though combat-zone-excluded pay is also exempt for the state.
Is my BAH taxed in Georgia?
No. BAH is federally tax-free and is never counted as income for Georgia state income tax, regardless of how Georgia treats base pay.
Does Georgia tax military retirement pay?
Military retirement is partially exempt by age: up to $17,500 (under 62, plus up to $17,500 more with earned income), up to $35,000 (ages 62-64), and up to $65,000 (age 65+) per recent legislation.
I'm stationed in Georgia but my home of record is elsewhere — who taxes me?
A soldier at Fort Moore who is a legal resident of another state pays no Georgia income tax on military pay under SCRA.