Georgia Residency When Moving to Florida
Domicile, the 183-day rule, the retirement exclusion, and border-area scrutiny
Reviewed by the Fairlight Accounting cross-border tax team — U.S. & Canadian Tax Desks
Georgia taxes residents' worldwide income at a flat 4.99% rate (2026). You remain a resident if Georgia is your domicile, or if you reside in Georgia 183 days or more during the year. Georgia already excludes a large share of retirement income for older residents, so the move's tax benefit is mostly for working-age earners, business owners, and investment income.
On this page
The residency tests
| Test | Rule |
|---|---|
| Domicile | Your permanent home — requires establishing Florida |
| Statutory residency | Residing in Georgia 183 days or more (part-days count) in the year ending December 31 |
| Part-year | Form 500 with Schedule 3 allocation for the move year |
Retirement exclusion and border moves
Georgia excludes up to US$65,000 of retirement income per person aged 65 or older (US$35,000 for ages 62 to 64, or under 62 and permanently disabled), so retirees gain less from moving than high earners. People who move across the Florida–Georgia line while keeping a Georgia business, home, or family ties should expect domicile questions.
After the move
Georgia-source income stays taxable to a nonresident: wages for work performed in Georgia, rental property there, and business income from Georgia operations. Retirement income from qualified plans, IRAs, and pensions is protected from nonresident taxation by federal law (the pensions after moving guide). The move year is a part-year return (the part-year guide), and the date your domicile changed is the dividing line (the domicile change guide).
Frequently asked questions
How do I stop being a Georgia resident?
Change your domicile to Florida and spend fewer than 183 days in Georgia.
Does Georgia tax retirement income?
It excludes a large portion for residents 62 and older.
Does Georgia have an estate tax?
No.
Do I file in Georgia the year I move?
Yes — a part-year return allocating income.
Official sources
The Georgia Department of Revenue explains: “If you are a legal resident of Georgia for only a portion of the tax year and are required to file a federal income tax return, you are required to file a Georgia Form 500 Individual Income Tax Return.” — Georgia Department of Revenue, Residency Filing Requirements, https://dor.georgia.gov/residency-filing-requirements
Federal law provides: “No State may impose an income tax on any retirement income of an individual who is not a resident or domiciliary of such State (as determined under the laws of such State).” — U.S. Government Publishing Office, United States Code, 2024 Edition, Title 4, Sec. 114 — Limitation on State income taxation of certain pension income, https://www.govinfo.gov/content/pkg/USCODE-2024-title4/html/USCODE-2024-title4-chap4-sec114.htm
Next step
Fairlight Accounting is a cross-border accounting and tax practice with a U.S. Tax Desk and a Canadian Tax Desk. Our U.S. Tax Desk handles Georgia part-year and nonresident returns and domicile planning. See pricing or book a call.
Cross-border taxes, handled in one place
U.S. and Canadian filings prepared together by our U.S. and Canadian Tax Desks.
Book a free fit call