A tax is a charge or levy of money made by a governmental entity (state, local, or federal) against a taxpayer—usually a U.S. citizen or a person living or working in the United States. There are many kinds of taxes, including income tax, capital-gains tax, property tax, franchise tax, gift tax, ad valorem tax, sales tax, use tax, inheritance tax, and estate tax.

In Georgia, as in other states, taxpayers are subject to various forms of taxation. Income tax is levied on individuals, corporations, and certain other entities, with rates and brackets determined by the Georgia Department of Revenue. Capital gains tax is applied to profits from the sale of assets and is taxed at the same rate as regular income. Property tax is administered at the local county level and is based on the assessed value of real and personal property. Georgia does not have a franchise tax. While there is no gift tax at the state level, taxpayers must consider federal gift tax rules. Ad valorem tax is a value-based tax applicable to personal property and motor vehicles. Sales tax is imposed on retail sales of goods and services, with a state base rate and additional local rates. Use tax applies to the use, storage, or consumption of goods in Georgia when sales tax has not been paid. Georgia does not impose an inheritance tax, but there is an estate tax that is linked to the federal estate tax; however, due to changes in federal law, Georgia's estate tax is effectively not applicable for individuals who died on or after January 1, 2005. It's important for taxpayers to consult with an attorney or tax advisor to understand their specific tax obligations and any potential legal implications.