The State of Georgia’s net tax collections during the month of September totaled $3.34 billion for an increase of roughly $76.7 million, or 2.3 percent, compared to FY 2026 when net tax collections approached $3.27 billion for the month. Year to date, net tax revenue collections totaled $8.41 billion for an increase of $240.2 million, or 2.9 percent, compared to September 2025, when net tax collections totaled $8.17 billion through three months.
The changes within the following tax categories account for September’s overall net tax revenue increase:
Individual Income Tax: Individual Income Tax collections during the month of September totaled roughly $1.42 billion, for a decrease of $61.3 million, or 4.1 percent, compared to last year’s total approaching $1.49 billion.
The following notable components within Individual Income Tax combine for the net decrease:
- Individual Income Tax refunds issued (net of voided checks) increased by $21.6 million or 28.1 percent
- Income Tax Withholding payments for September declined by $62 million, or 5.1 percent, from FY 2026
- Individual Income Tax Estimated payments increased by $29 million, or 15.3 percent, over September 2025
- All other Individual Tax categories, including Income Tax Return payments, were down a combined $6.7 million
Sales and Use Tax: Gross Sales and Use Tax collections for the month totaled $1.73 billion, for an increase of $136.8 million, or 8.6 percent, over September 2025. Net Sales and Use Tax increased by $98.8 million, or 13.3 percent, compared to FY 2026, when net Sales Tax revenue totaled almost $741 million. The adjusted Sales Tax distribution to local governments totaled $880.4 million, which was an increase of $100.2 million, or 12.8 percent, from last year’s adjusted distribution total of $780.2 million. Sales Tax refunds decreased by $62.2 million from FY 2026.
Corporate Income Tax: Corporate Income Tax collections for September increased by nearly $37.9 million, or 5.9 percent, compared to last year, when net Corporate Tax revenues totaled $642.7 million.
The following notable components within Corporate Income Tax make up the net increase:
- Corporate Income Tax refunds issued (net of voids) were up $33.1 million, or 66.7 percent, from FY 2026
- Corporate Income Tax Estimated payments increased by $126.6 million, or 32 percent, over September 2025
- Corporate Income Tax Return payments decreased by $48.2 million, or 45.3 percent, compared to FY 2026
- All other Corporate Tax payments, including S-Corp Return payments, were down a combined $7.4 million
Motor Fuel Taxes: Motor Fuel Tax collections for September declined by $0.4 million, or 0.2 percent, compared to FY 2026, when motor fuel tax collections totaled $203.7 million.
Motor Vehicle – Tag & Title Fees: Motor Vehicle Tag & Title Fee collections for the month increased by $8.4 million, or 22.1 percent, while Title Ad Valorem Tax (TAVT) collections decreased by $8.5 million, or 11.9 percent, compared to the previous fiscal year.
Financial Comparative Summary – September 2026
State General Fund Receipts
(unaudited – numbers in thousands)
| Monthly State Net Tax Revenues: | Month Ended September FY ’27 | Month Ended September FY ’26 | Change in Dollars | Percentage Change |
|---|---|---|---|---|
| Individual Income Tax | $1,423,906 | $1,485,177 | ($61,271) | -4.1% |
| Corporate Income Tax | $680,559 | $642,701 | $37,858 | 5.9% |
| Gross Sales and Use Tax | $1,730,027 | $1,593,230 | $136,797 | 8.6% |
| Local Distribution of Sales Tax | ($880,446) | ($780,201) | ($100,245) | -12.8% |
| Adjustments \ Refunds | ($9,832) | ($72,058) | $62,226 | 86.4% |
| Net Sales and Use Taxes | $839,750 | $740,970 | $98,779 | 13.3% |
| Motor Fuel Taxes | $203,298 | $203,720 | ($422) | -0.2% |
| Tobacco Taxes | $17,779 | $19,275 | ($1,496) | -7.8% |
| Alcoholic Beverages Tax | $17,352 | $17,406 | ($54) | -0.3% |
| Property Tax | $1,033 | $1,000 | $34 | 3.4% |
| Motor Vehicle – Highway Impact Fees | $4,410 | $3,657 | $753 | 20.6% |
| Motor Vehicle – Tag, Title and Fees | $46,289 | $37,915 | $8,374 | 22.1% |
| Motor Vehicle – Title Ad Valorem Tax | $63,181 | $71,683 | ($8,502) | -11.9% |
| Motor Vehicle – Taxes and Fees Total | $113,880 | $113,255 | $625 | 0.6% |
| Subtotal of State Taxes and Fees | $3,297,557 | $3,223,505 | $74,053 | 2.3% |
| State Hotel \ Motel Fees | $17,124 | $16,778 | $345 | 2.1% |
| Other Interest, Fees & Payments | $28,393 | $26,133 | $2,260 | 8.6% |
| Monthly Total of State Revenues | $3,343,074 | $3,266,416 | $76,658 | 2.3% |
Year-to-Date State Net Tax Revenues
(unaudited – numbers in thousands)
| Year-to-Date State Net Tax Revenues: | Fiscal Year 2027 | Fiscal Year 2026 | Change in Dollars | Percentage Change |
|---|---|---|---|---|
| Individual Income Tax | $3,862,550 | $3,910,903 | ($48,352) | -1.2% |
| Corporate Income Tax | $771,115 | $736,228 | $34,887 | 4.7% |
| Gross Sales and Use Tax | $5,296,519 | $4,867,888 | $428,630 | 8.8% |
| Local Distribution of Sales Tax | ($2,686,875) | ($2,418,785) | ($268,090) | -11.1% |
| Adjustments \ Refunds | ($28,191) | ($90,312) | $62,121 | 68.8% |
| Net Sales and Use Taxes | $2,581,452 | $2,358,791 | $222,661 | 9.4% |
| Motor Fuel Taxes | $580,139 | $597,723 | ($17,583) | -2.9% |
| Tobacco Taxes | $50,623 | $57,464 | ($6,841) | -11.9% |
| Alcoholic Beverages Tax | $55,538 | $54,517 | $1,022 | 1.9% |
| Property Tax | $1,039 | $1,004 | $35 | 3.5% |
| Motor Vehicle – Highway Impact Fees | $13,777 | $11,009 | $2,767 | 25.1% |
| Motor Vehicle – Tag, Title and Fees | $120,284 | $105,650 | $14,634 | 13.9% |
| Motor Vehicle – Title Ad Valorem Tax | $210,954 | $216,698 | ($5,743) | -2.7% |
| Motor Vehicle – Taxes and Fees Total | $345,015 | $333,357 | $11,658 | 3.5% |
| Subtotal of State Taxes and Fees | $8,247,472 | $8,049,986 | $197,486 | 2.5% |
| State Hotel \ Motel Fees | $60,824 | $53,682 | $7,142 | 13.3% |
| Other Interest, Fees & Payments | $104,374 | $68,775 | $35,599 | 51.8% |
| Year-to-Date Total of State Revenues | $8,412,671 | $8,172,443 | $240,228 | 2.9% |
