Updated August 18, 2026. Quick answer (2026): Moving from the District of Columbia to Georgia in retirement changes four separate taxes, not one. The District taxes retirement withdrawals on a seven-bracket schedule topping out at 10.75% and levies an estate tax; Georgia taxes them too, but at a flat 4.99% and with a $65,000-per-person retirement exclusion at 65+, and levies no tax at death at all. Most comparisons price the income tax and stop there, which is the smaller half of the answer for anyone with an estate near the District’s threshold.
The District of Columbia vs Georgia: every tax that changes
| What changes | the District of Columbia (leaving) | Georgia (arriving) |
|---|---|---|
| State income tax | graduated, 7 brackets from 4% to 10.75%; the top rate bites above $1,000,000 of taxable income (D.C. Code §47-1806.03(a)(11)) | flat 4.99% for tax years beginning on or after 1 January 2026 (HB 463/AP, the Georgia Economic Growth and Tax Relief Act of 2026, amending O.C.G.A. §48-7-20(a.1)(1)); scheduled to fall 0.125 points a year from 1 January 2027 toward 3.99%, subject to the Act’s revenue conditions |
| Social Security | not taxed — Social Security and tier 1 railroad retirement are excluded from District gross income (D.C. Code §47-1803.02(a)(2)(L)) | not taxed — taxable Social Security and Railroad Retirement from the federal return are subtracted on Schedule 1 of Form 500 (Georgia Department of Revenue) |
| Pension / 401(k) / IRA | fully taxable, no retirement-income exclusion. The old $3,000 exclusion for District and federal pensions at 62+ applies only to tax years beginning before 1 January 2015 (D.C. Code §47-1803.02(a)(2)(N)(i)) | retirement income exclusion: $35,000 per person at ages 62–64 (or under 62 and permanently and totally disabled), $65,000 per person at 65+ for 2026, rising to $70,000 at 65+ from tax year 2027 (O.C.G.A. §48-7-27(a)(5)(A)(xiii)–(xiv), as amended by HB 463/AP). It covers pensions, annuities, interest, dividends, capital gains, net rental and royalty income, plus a capped amount of earned income, and each spouse qualifies separately |
| Estate tax | yes. The 2026 zero-bracket amount is $4,988,400 (Office of Tax and Revenue, Notice of 1 October 2025 tax changes). The statutory ladder tops out at 16%, and because the 2026 zero bracket sits just under $5 million the first taxed dollar lands in the 11.2% band (D.C. Code §47-3702(a-1)) | none. The former estate tax reaches only deaths before 1 January 2005 and the law was repealed on 1 January 2014 (Georgia Department of Revenue) |
| Inheritance tax | none — an inheritance-tax return is required only for deaths before 1 April 1987 (Office of Tax and Revenue) | none — “Georgia has no inheritance tax” (Georgia Department of Revenue) |
| Probate fee model | a personal representative is entitled to reasonable compensation for services, with no percentage schedule (D.C. Code §20-751) | a default statutory personal-representative commission of 2.5% of sums received plus 2.5% of sums paid out where no will or agreement sets the fee (O.C.G.A. §53-6-60), with attorney fees reasonable and unscheduled. (quoted from our own statute-cited dataset; Georgia’s official code is not served from a free primary host we could read today.) |
| Probate filing fee | not published here. The District has a single Superior Court probate division rather than county courts, so the “varies by county” answer that fits 50 states does not apply. (we could not read a current District filing-fee schedule at source this session.) | $175 base for the initial petition for letters (O.C.G.A. §15-9-60), commonly around $205–$210 once county surcharges are added, plus roughly $65 to publish notice to debtors and creditors. (quoted from our own dataset; not re-verified at a Georgia source this pass.) |
| Small-estate limit | $80,000 — small-estate administration, D.C. Code §20-351, as amended by D.C. Law 25-302 effective 21 March 2025 (previously $40,000) | no general small-estate affidavit and no dollar threshold. What exists instead: a “no administration necessary” order for intestate estates with no debts and unanimous heir agreement, with no dollar cap; and a bank release of up to $15,000 of deposits to family for intestate decedents (O.C.G.A. §7-1-239). (quoted from our own dataset; not re-verified at a Georgia source this pass.) |
1. What changes on your annual tax bill
The District taxes retirement withdrawals as ordinary income: graduated, 7 brackets from 4% to 10.75%; the top rate bites above $1,000,000 of taxable income (D.C. Code §47-1806.03(a)(11)). Georgia charges a single flat rate rather than a ladder, so the comparison is a rate change and not an exemption — but the retirement-income exclusion is large enough that many retirees pay nothing on the first tranche of withdrawals.
fully taxable, no retirement-income exclusion. The old $3,000 exclusion for District and federal pensions at 62+ applies only to tax years beginning before 1 January 2015 (D.C. Code §47-1803.02(a)(2)(N)(i)) In Georgia, by contrast: retirement income exclusion: $35,000 per person at ages 62–64 (or under 62 and permanently and totally disabled), $65,000 per person at 65+ for 2026, rising to $70,000 at 65+ from tax year 2027 (O.C.G.A. §48-7-27(a)(5)(A)(xiii)–(xiv), as amended by HB 463/AP). It covers pensions, annuities, interest, dividends, capital gains, net rental and royalty income, plus a capped amount of earned income, and each spouse qualifies separately.
2. What changes at death: state estate tax
This is usually the larger number. The District levies an estate tax — yes. The 2026 zero-bracket amount is $4,988,400 (Office of Tax and Revenue, Notice of 1 October 2025 tax changes). The statutory ladder tops out at 16%, and because the 2026 zero bracket sits just under $5 million the first taxed dollar lands in the 11.2% band (D.C. Code §47-3702(a-1)) — and Georgia levies none. The former estate tax reaches only deaths before 1 January 2005 and the law was repealed on 1 January 2014 (Georgia Department of Revenue). Establishing domicile in Georgia removes that exposure for everything except assets that remain District property, which is the subject of the last section on this page.
3. What changes at death: state inheritance tax
Neither jurisdiction levies an inheritance tax, so this line does not move. The District: none — an inheritance-tax return is required only for deaths before 1 April 1987 (Office of Tax and Revenue). Georgia: none — “Georgia has no inheritance tax” (Georgia Department of Revenue).
Price the move against the rest of your money
A state-to-state comparison shows you which taxes change, not what to do about the accounts, the house and the timing sitting behind them, and an adviser can look at those together before a move is set in motion.
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4. The one nobody prices: what probate costs your heirs
The District: a personal representative is entitled to reasonable compensation for services, with no percentage schedule (D.C. Code §20-751). Georgia: a default statutory personal-representative commission of 2.5% of sums received plus 2.5% of sums paid out where no will or agreement sets the fee (O.C.G.A. §53-6-60), with attorney fees reasonable and unscheduled. (quoted from our own statute-cited dataset; Georgia’s official code is not served from a free primary host we could read today.). On filing fees, the District is not published here. The District has a single Superior Court probate division rather than county courts, so the “varies by county” answer that fits 50 states does not apply. (we could not read a current District filing-fee schedule at source this session.); Georgia charges $175 base for the initial petition for letters (O.C.G.A. §15-9-60), commonly around $205–$210 once county surcharges are added, plus roughly $65 to publish notice to debtors and creditors. (quoted from our own dataset; not re-verified at a Georgia source this pass.).
The small-estate route matters more than the fee schedule for most families, because clearing it avoids the proceeding altogether. The District: $80,000 — small-estate administration, D.C. Code §20-351, as amended by D.C. Law 25-302 effective 21 March 2025 (previously $40,000). Georgia: no general small-estate affidavit and no dollar threshold. What exists instead: a “no administration necessary” order for intestate estates with no debts and unanimous heir agreement, with no dollar cap; and a bank release of up to $15,000 of deposits to family for intestate decedents (O.C.G.A. §7-1-239). (quoted from our own dataset; not re-verified at a Georgia source this pass.).
Full detail: probate cost by state and small-estate limits by state.
How many people actually make this move
The Census Bureau’s 2024 one-year migration table counts 802 people making this move in a single year (±673), the 12th-largest destination out of the District. The IRS, which counts tax returns rather than survey responses, records 554 returns carrying $55,345 thousand of adjusted gross income moving from the District to Georgia across filing years 2022 and 2023 — the 11th-largest destination on that measure.
Both counts are all ages. No official source publishes state-to-state migration crossed by age, so nothing here is a retiree count and we will not present it as one. Sources: US Census Bureau, ACS 1-year state-to-state migration flows, 2024; IRS Statistics of Income state-to-state outflow file, filing years 2022–2023.
Will the District still tax me after I move to Georgia?
Not on your retirement withdrawals, once you genuinely change domicile — but that is a harder test than a change of address, and what you leave behind stays in reach.
- Domicile is a test, not a mailing address. A departing jurisdiction can and does examine residency. Days present, voter registration, driver’s licence, where your doctors and advisers are, and where you keep what you value all count.
- Real property left behind stays taxable. Keeping a home in the District can keep part of the estate within reach of District rules even after Georgia becomes your legal home.
- A Roth conversion is taxed where you live in the year you convert. Sequencing a conversion after the new domicile is established is often worth more than the annual saving — see how all 51 jurisdictions tax Roth conversions.
If you keep a home in the District, what happens at death?
Changing domicile moves you. It does not move the house. a tax is imposed on the transfer of every nonresident’s taxable estate having its taxable situs in the District, computed by multiplying the resident tax by the District-situs fraction of the gross estate (D.C. Code §47-3703(a), (b-1)) The practical consequence is the part most summaries skip: the District applies a straight situs fraction rather than taxing the whole estate, and the house also stays within the District’s probate jurisdiction, so the estate faces a separate ancillary proceeding there on top of the probate where you live. The ancillary probate calculator prices that second proceeding.
Full state detail
Every figure above is summarised. The complete statute-cited breakdown for each: District of Columbia retirement taxes and Georgia retirement taxes. The other District corridors, and what each is worth: leaving the District of Columbia in retirement. To compare any other pair, start at the retirement tax relocation hub.
Talking this through
Relocation timing, Roth conversion sequencing and estate exposure interact, and the order you do them in changes the total. If you want a second opinion, understand what it should cost first — see our advisor cost guide, or what to look for in an advisor who knows both jurisdictions.
Cite or share this comparison
Suggested citation: Clear Money Guide, “District of Columbia to Georgia Retirement Taxes (2026),” statute-cited; clearmoneyguide.com/district-of-columbia-to-georgia-retirement-taxes/. Free to cite with attribution. Download the full dataset as CSV.
Primary sources read for this page
- D.C. Code §47-1806.03(a)(11) (seven-bracket rate schedule)
- D.C. Code §47-1803.02(a)(2)(L), (N) (Social Security exclusion; the repealed pension exclusion)
- D.C. Code §47-3702(a-1) and §47-3703 (estate tax; nonresident situs)
- District of Columbia Office of Tax and Revenue, Notice of 1 October 2025 tax changes (2026 zero-bracket amount)
- D.C. Code §20-351 and §20-751 (small estate; personal-representative compensation)
- HB 463/AP, the “Georgia Economic Growth and Tax Relief Act of 2026”, amending O.C.G.A. §48-7-20(a.1)(1) and §48-7-27(a)(5)(A)(xiii)–(xiv)
- Georgia Department of Revenue, Retirees FAQ and Estate Tax FAQ
- Georgia Form IT-511 individual income tax booklet (retirement income exclusion)
Methodology: every figure on this page is quoted from the statute, session law or revenue-department publication named beside it, each of which was fetched and read on August 18, 2026. Where we could not read a current figure at source, the cell says so rather than estimating. Nothing here is personalised tax or legal advice. Confirm your own facts with a qualified adviser before you move.