Tax Exemptions

Tax Exemptions

The GDVS makes no guarantees regarding the awarding of tax exemptions.

The administration of tax exemptions is as interpreted by the tax commissioners of Georgia’s 159 counties.

GDVS personnel will assist veterans in obtaining the necessary documentation for filing. The actual filing of documents is the veteran’s responsibility.

To obtain verification letters of disability compensation from the Department of Veterans Affairs, please call 1-800-827-1000 and request a Summary of Benefits letter.

Any questions pertaining to tax exemptions at the local level should be asked to and answered by your County Tax Commissioner’s office. The GDVS can only verify the status of a veteran’s or surviving spouse’s eligibility.

Abatement of Income Taxes for Combat Deaths

Georgia law provides that service personnel who die as a result of wounds, disease, or injury incurred while serving in a combat zone as a member of the U.S. armed forces are exempt from all Georgia income taxes for the taxable year of death. Additionally,  such taxes shall not apply for any prior taxable year ending on or after the first day served in the combat zone.

 

Ad Valorem Tax on Vehicles
This exemption applies to either the annual property tax or the title tax, whichever is applicable. 

This exemption is for veterans who are verified by VA to be 100 percent totally and permanently service-connected disabled and veterans rated unemployable who are receiving or who are entitled to receive statutory awards from VA for: (1) loss or permanent loss of use of one or both feet; (2) loss or permanent loss of use of one or both hands; (3) loss of sight in one or both eyes; or (4) permanent impairment of vision of both eyes to a prescribed degree. 

The exemption is granted on ONLY one vehicle the veteran owns and upon which the free Disabled Veteran (DV) license plate is attached. Veterans who qualify for the Purple Heart or Medal of Honor specialty license plates are also exempt.

For more information on vehicle tax exemptions, contact your local County Tax Office.  

 

Extension of Filing Deadline for Combat Deployment

The tax filing deadline for combat deployed military personnel (those who served on active duty as members of the U.S. armed forces in combat activities during a period designated by the President) is extended until 180 days after such deployment ends. 

 

Sales Tax Exemption for Vehicle Purchase/Adaptation

A disabled veteran who receives a VA grant for the purchase and special adapting of a vehicle is exempt from paying the state sales tax on the vehicle (only on the original grant).

Business Certificate of Exemption

Business Certificate of Exemption

Georgia veterans are eligible for a certificate granting exemption from any occupation tax, administrative fee, or regulatory fee imposed by local governments for peddling, conducting business, or practicing a profession or semi-profession for a period of ten years, if they meet these conditions:  

  • discharged under honorable conditions, and
  • a service-connected disability rating of 10 percent or more. 

To apply for this exemption, you will need a completed  Download this pdf file. VS Form 40-025 Application for a Veterans Business Certificate of Exemption . Once completed, bring the form, an ID card, your DD-214, and your VA Summary of Benefits letter to your County Probate Court. 

The Clerk of the Probate Court will provide a notarized letter/affidavit from the Judge to register your business with the Office of the Secretary of State and County Tax Commissioner.

Some counties may request a VS Form 40-026 Veteran's Certificate of State License/Tax Exemption. If requested, please contact a GDVS field office near you for additional assistance. They will need a copy of your DD-214 and the letter/affidavit from the Probate Court to issue the certificate. 

Disabled Veteran Homestead Tax Exemption

Disabled Veteran Homestead Tax Exemption

Regarding Tax Exemptions

The administration of tax exemptions is as interpreted by the tax commissioners of Georgia’s 159 counties.

Any questions pertaining to tax exemptions at the local level should be asked to and answered by your County Tax Commissioner’s office.

This exemption is available to honorably discharged Georgia veterans who are considered disabled according to any of several criteria.

Veterans will need to file an Download this pdf file. Application for Homestead Exemption with their county tax officials. 

In order to qualify, the disabled veteran must own the home and use it as a primary residence. This exemption is extended to the un-remarried surviving spouse or minor children as long as they continue to occupy the home as a residence.

Available to:

  • Honorably discharged Georgia veterans considered disabled by any of these criteria:
    • VA-rated 100 percent totally disabled
    • VA-rated less than 100 percent disabled but entitled as 100 percent rate due to unemployability   
    • Entitled to receive a statutory award from VA for:
      • Loss or permanent loss of use of one or both feet
      • Loss or permanent loss of use of one or both hands
      • Loss of sight in one or both eyes
      • Permanent impairment of both eyes *
  • Surviving, un-remarried spouses of qualified deceased veterans
  • Surviving minor children of qualified deceased veterans

* – Central visual acuity of 20/200 or less in the better eye (with corrective glasses) or central visual acuity of more than 20/200 if there is a field defect in which the peripheral field has contracted to such an extent that the widest diameter of visual field subtends on angular distance no greater than 20 degrees in the better eye.

Any qualifying disabled veteran may be granted an exemption of up to $121,812 for 2025, according to an index rate set by the United States Secretary of Veterans Affairs. The amount is set per 38 U.S.C. 2102.

The value of the property in excess of this exemption remains taxable.

For more information on tax exemptions, visit dor.georgia.gov, call 404-724-7000, contact your county tax commissioner’s office, or consult a tax professional.

Military Retirement Income Tax Exemption

Military Retirement Income Tax Exemption

Veterans who retired from the military and are under 62 years of age are eligible for an exemption of up to $17,500 of military retirement income. An additional exemption of up to $17,500 is available for veterans under 62 who have at least $17,500 of earned income. 

Veterans ages 62 to 64 are eligible for Georgia's existing retirement income tax exemption for up to $35,000.

Those over the age of 65 are eligible for an exemption of up to $65,000.