Brian Kemp Income Tax Rebates 2026: Who Qualifies and How Much?

Georgia Governor Brian Kemp signed legislation in 2025 authorizing special income tax rebates for Georgia residents. If you filed a Georgia state tax return and met income requirements, you may be eligible for a rebate of up to $500. This guide explains exactly who qualifies, how much you'll receive, and when to expect your payment.

What Are the Brian Kemp Income Tax Rebates?

The Georgia income tax rebate is a one-time refund issued under House Bill 112 (signed by Governor Kemp in April 2025). It returns a portion of Georgia's budget surplus to taxpayers who filed state income tax returns for the 2023 and 2024 tax years.

The rebate is based on your filing status and tax liability — not your income level. Even if you owed just $1 in Georgia state income tax, you qualify for a partial rebate.

How Much Is the Brian Kemp Tax Rebate?

The rebate amount depends on your filing status:

Important: The Rebate Is Capped

You cannot receive more than your actual Georgia state income tax liability. For example:

• If your GA tax liability was $300 (Single): You receive $250 (the max for single)
• If your GA tax liability was $150 (Single): You receive $150 (capped at liability)
• If your GA tax liability was $0: You receive $0 (no liability = no rebate)

Who Qualifies for the Brian Kemp Tax Rebate?

To qualify, you must meet all of these requirements:

1. Georgia residency — You were a legal resident of Georgia for the tax year
2. Filed a GA tax return — You filed Form 500 (Georgia Individual Income Tax Return) for 2023 or 2024
3. Had tax liability — You owed at least $1 in Georgia state income tax
4. Not claimed as a dependent — You were not claimed as a dependent on someone else's return

Who Does NOT Qualify?

• Non-residents who worked in Georgia but live elsewhere
• Dependents claimed on another person's return
• Taxpayers with $0 Georgia tax liability
• Those who did not file a Georgia state tax return

When Will You Receive the Rebate?

The Georgia Department of Revenue began issuing rebates in October–November 2025 for eligible taxpayers. If you haven't received yours:

• Check your GA DOR account: https://dor.georgia.gov/
• Call: 877-423-6711 (Georgia Department of Revenue)
• Allow 6–8 weeks after filing for processing

If you filed your 2024 Georgia return by the April 15, 2025 deadline and were eligible, your rebate should have arrived by December 2025. Those who filed extensions or amended returns may see delays into early 2026.

How Will You Receive the Rebate?

The rebate is issued the same way you received your original refund:

• Direct deposit: If you provided bank info on your GA return, the rebate goes there
• Paper check: If you didn't use direct deposit, a check is mailed to your address on file

Is the Brian Kemp Rebate Taxable?

Federal: The rebate is generally not taxable on your federal return if it's a refund of state taxes you already paid. However, if you itemized deductions on your federal return and deducted state income taxes, you may need to report the rebate as income (up to the amount you deducted).

Georgia state: The rebate is not taxable on your Georgia state return.

How Brian Kemp's Tax Policy Has Evolved

Governor Kemp has implemented several tax relief measures since taking office:

Georgia's flat tax replaces the previous progressive bracket system, making it one of the lowest state income tax rates in the country.

Georgia Flat Tax Rate for 2026

In addition to the rebate, Georgia residents benefit from a flat income tax rate that has been gradually decreasing:

• 2024: 5.49%
• 2025: 5.39%
• 2026: 5.19% (scheduled, subject to revenue triggers)
• 2027+: Rate could drop further to 4.99% if revenue targets are met

Use our Georgia tax calculator to see your 2026 take-home pay at the new flat rate.

How to Check Your Rebate Status

1. Visit the Georgia Tax Center: https://dor.georgia.gov/
2. Click "Where's My Refund?" under the Individuals section
3. Enter your:

• Social Security number
• Filing status
• Tax year
• Expected refund/rebate amount

1. The system will show if your rebate has been issued

Alternatively, call the Georgia Department of Revenue at 877-423-6711.

What to Do If You Didn't Receive Your Rebate

If you believe you qualified but haven't received your rebate:

1. Verify eligibility — Confirm you had Georgia tax liability and filed Form 500
2. Check address/bank info — Ensure your contact info is current with GA DOR
3. Wait 8 weeks — Processing times vary, especially during peak season
4. Contact GA DOR — If it's been more than 8 weeks, call or visit a regional office
5. Check for offset — Your rebate may have been applied to unpaid debts (child support, state debts, federal debts)

Frequently Asked Questions

Do I need to apply for the Brian Kemp rebate? No. If you filed a Georgia tax return and met eligibility requirements, the rebate is issued automatically.

I moved out of Georgia. Do I still get the rebate? If you were a Georgia resident during the tax year you're receiving the rebate for, yes. Your current residency doesn't affect eligibility for past-year rebates.

Can I get the rebate if I didn't file taxes? No. You must have filed a Georgia state tax return to qualify. If you didn't file for 2023 or 2024, you can still file a late return to claim the rebate.

Is the rebate the same as the federal stimulus checks? No. The Brian Kemp rebate is a Georgia state tax refund, separate from any federal stimulus or IRS refund.

Will there be another rebate in 2026? As of July 2026, no additional rebate legislation has been signed. However, Governor Kemp may propose further tax relief if Georgia's budget surplus continues.

Related Resources

• Georgia Tax Calculator — 2026 take-home pay at 5.19% flat rate
• Tax Refund Calculator — Estimate your federal refund
• IRS Tax Refund Schedule — Federal refund timeline
• 2026 Tax Brackets — Federal income tax rates

Sources

1. Georgia Department of Revenue — Tax Rebate Information
2. Georgia General Assembly — House Bill 112 (2025)
3. Governor Brian Kemp Press Office — Tax Relief Announcements
4. Georgia Budget and Policy Institute — Tax Policy Analysis