Research - Taxes & Fees

Doing business in Georgia is affordable. Doing business in Rabun County is especially affordable!

Our state has one of the lowest income tax rates for both corporations and individuals. Rabun County has one of the lowest property tax rates in Georgia and no impact fees.

Corporate Income Taxes

Georgia taxes all corporate income at a flat 6.0% rate. However, financial institutions are taxed an additional 0.25% on their gross receipts in Georgia. State taxes are not deductible from a company’s federal tax liability.



In comparison to our neighbors, Georgia’s corporate income tax rate is lower than Alabama, Tennessee, and North Carolina. However, the corporate tax rate is lower in South Carolina and Florida.

Personal Income Taxes

Like most states in the Southeast, Georgia taxes personal income on a sliding scale between 1% and 6%. The first $5,000 to $5,250 of income (depending on your income tax filing status) is taxed at 1% to 5%. Income above this level is taxed at 6% with the threshold determined by income tax filing status as outlined below.



Georgia compares favorably with our neighboring states. Other than Florida (which has no personal income tax) and Alabama, Georgia represents one of the lowest personal income tax rates in the Southeast.



All personal income tax rates shown are the maximum rate in the highest bracket.

County Property Taxes

Most counties in Georgia levy some form of property tax to raise funds. The property tax amount is calculated by a formula that takes 40% of the fair market value (determined by an appraiser) of property, equipment, and inventory and applies a millage rate (to apply 1 mil you would multiply by 0.001). Many incorporated towns will have an additional millage rate tax on top of the unincorporated county tax millage.

Companies and individuals will both pay some form of property tax. This property tax always includes a state tax portion (0.25 mils) and usually includes an additional portion for schools and for the county. If a business or home is within a city limits, that incorporated area will usually (but not always) add on its own millage to the tax bill.



Combined property taxes in unincorporated Rabun County are currently at 17.46 mils, which represents the sixth lowest county tax rate in Georgia. Rabun County also has one of the lowest tax rates in Northeast Georgia.



The state of Georgia does not include inventory in its calculation of property tax. However, Rabun County (and a number of other counties in Georgia) does include inventory as part of the total taxable property value.

County Tax Digest

Tax revenues in Rabun County come primarily from homes and utilities. This information gives insight into where a community’s wealth resides and where its government revenues come from.



As in most communities, there are differences in the tax base among the county and cities. This information is available below if you would like to know more about the differences in tax revenue sources in various parts of Rabun County.

Sales Tax

Georgia has the lowest state sales tax rate in the Southeast. However, most counties charge an additional sales tax percentage. This tax applies to all retail sales.



Most counties in Georgia levy additional local sales taxes in addition to the state rate. Rabun County levies an additional 3.0% sales tax (consisting of a 1% local option, 1% SPLOST, and 1% school special use tax) for a combined 7% state and local sales tax rate.



The 7% tax rate is common in Georgia and is the same sales tax rate found in Rabun County’s Georgia neighbors – Habersham County, Stephens County, Towns County, and White County.

Impact Fees

Rabun County does not charge an impact fee for new development.

If you would like more information on the taxes and fees for doing business in Rabun County, Georgia and could not find it here, please do not hesitate to contact us. We’re here to help you grow your business in our community – and we are open for business!