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Georgia 529 Plan Tax Deduction 2026: $4,000 ($8,000 Joint)

Updated October 4, 2026. Quick answer: Yes, for Georgia’s Path2College plan. The Georgia Department of Revenue says “you may deduct up to $4,000” per beneficiary, and “you may deduct up to $8,000” for married couples filing jointly.

What Georgia allows for 529 contributions

ItemWhat the documents say
TreatmentDeduction from Georgia income
Limit$4,000 per beneficiary (single or married filing separately); $8,000 per beneficiary married filing jointly
Plans that qualifyPath2College 529 only, for Georgia taxpayers
Not-qualified withdrawalsEarnings are subject to federal and state income tax and a 10% additional federal tax
SourceGeorgia Department of Revenue; Path2College FAQ

A $10,000 contribution by a married couple

A married couple filing jointly who put $10,000 into a Path2College account for one child can deduct $8,000, the joint limit. The other $2,000 is above the limit.

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Only Path2College

The plan’s FAQ describes the deduction as “only available to Georgia taxpayers through the Path2College 529 plan”.

Nonqualified withdrawals

The plan’s FAQ says earnings on a nonqualified withdrawal are “subject to federal and state income tax and a 10% additional” federal tax.

What the documents do not say

  • Whether the $2,000 above the joint limit carries forward to a later year.
  • Whether a Georgia taxpayer who takes a nonqualified withdrawal must add back the deduction itself; the FAQ addresses earnings.
  • The Department’s page carries no date.

What changes in 2026

No change for tax year 2026 appears in the documents read for this page.

Federal rules

A state break sits beside the federal rules for 529 plans: the statute is 26 U.S.C. 529 and the IRS explains it in Publication 970, Tax Benefits for Education.

Common mistakes

  • Expecting a deduction for a contribution to a different state’s 529 plan.

Related: how Georgia taxes retirement income, whether Georgia taxes pensions, the five questions behind any 529 state tax break, and the state-by-state table of 529 deductions.

Sources

Sources: the primary documents linked above, read on October 4, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the plan administrator or the agency itself is the right place to confirm anything consequential.

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