How to pay Georgia estimated taxes.

Georgia collects its own estimated tax through the Georgia Department of Revenue, separate from the IRS. Here’s who needs to pay, when, and how to pay online.

Do you need to pay?

You must pay estimated tax if you reasonably expect gross income that exceeds your exemptions, plus estimated deductions, plus $1,000 of income not subject to withholding.

Form 500 UET measures each installment against the lesser of 100% of your prior-year tax (prior return must cover 12 months) or 70% of your current-year tax. Georgia has no 110% high-income rule on the form.

If you underpay: Georgia charges 9% a year on each underpaid installment, figured on Form 500 UET.

For how to pick a safe amount, see how much to pay in estimated taxes.

Deadlines

Pay in full with the first installment or in equal installments by April 15, June 15, and September 15, 2026, and January 15, 2027. This matches the federal schedule.

Payment	Due
1st	April 15
2nd	June 15
3rd	September 15
4th	January 15 of the next year

A date on a weekend or holiday moves to the next business day. Pay at least two business days early.

Paying Georgia, step by step

What you need

Nothing to set up. Georgia Tax Center (GTC) takes payments without an account.
Your Social Security number and a copy of last year's Georgia return.
Your bank routing and account numbers.

Start at Georgia Tax Center (GTC), Georgia's official payment site.

Go to the Georgia Tax Center (gtc.dor.ga.gov) and, under Tasks, click Make a Quick Payment. You do not need a GTC login.
Review the request details and click Next.
For Customer Type, select Individual. For ID Type, select Social Security # or Individual Taxpayer ID #, then click Next.
Select No if you do not have a payment number, complete your ID and payor information, and click Next.
Complete the payment information for your 2026 estimated payment, click Next, then Submit and OK.
Write down or print the confirmation number.

Other ways to pay: Credit card and PayPal payments through GTC carry a 2.31% convenience fee ($1.00 minimum) charged by a third-party vendor. You can also mail a check or money order payable to Georgia Department of Revenue with the Form 500-ES voucher to Processing Center, PO Box 740319, Atlanta, GA 30374-0319.

Georgia will not fill these payments in for you. Your preparer has to enter each estimated payment on your Georgia return. Keep your own record of the date, amount, and confirmation number.

Extension payments

Georgia accepts your federal extension automatically for six months; attach a copy of Form 4868 or the IRS confirmation when you file. If you have no federal extension, mail Form IT-303 before the due date. It does not extend the time to pay. Pay what you expect to owe by April 15 through GTC or with the Form IT-560 voucher.

Make this year's first estimated payment as a separate transaction, marked as an estimate for the current year.

Good to know

Georgia's current-year safe harbor is 70%, lower than the federal 90%.
Willful failure to pay estimated tax is a misdemeanor under Georgia law, per the 500-ES instructions.
Fiduciaries of an estate or testamentary trust do not have to pay estimates for tax years ending within two years of the decedent's death.
Moved this year? You may owe estimates to both Georgia and your other state for the part of the year you lived or earned income in each.
Paying the IRS too? Follow the federal walkthrough. Other states each have a guide of their own.

Official sources

Checked October 2026 against the Georgia Department of Revenue's own publications.

This guide is for general education and reflects rules as of October 2026. Tax law and agency websites change, and your situation may have details that change the answer. Please talk with your tax professional before acting on it.