Updated October 16, 2026. Quick answer: Yes, unless you opt out. The Department of Revenue’s employer guide says: “Periodic payments are subject to withholding” The same guide says this applies “unless the recipient elects not to have tax withheld”.
Georgia pension withholding at a glance
| Item | What the documents say |
|---|---|
| Is state withholding required on regular pension payments? | Yes for periodic payments (a series over the participant’s life expectancy or a set period of ten years or more), unless you elect on Form G-4P not to have tax withheld |
| Default rate if you give the payer no form | No default rate stated; the payer uses the same withholding tables as for wages, with the allowances and marital status you give on Form G-4P |
| Lump sum or one-time payment | A nonperiodic payment is withheld only on your election, in the amount you specify (not less than the wage-table amount) |
| Form to start, change or stop it | Form G-4P (Rev. 06/03/26), given to the payer |
| Changed for 2026? | The G-4P was revised in June 2026; its Schedule A lists a $15,000 standard deduction for a single filer, against $12,000 in the 2025 employer guide |
What the Georgia documents say
Georgia requires withholding from periodic pension and annuity payments unless the recipient elects out. For the amount, the Department says: “Payors should use the same withholding tables that are used for wages”.
On Form G-4P, line 1 elects no Georgia withholding, line 2 withholds by allowances and marital status, and line 3 adds an extra amount. For a nonperiodic payment the employer guide says the “payor shall withhold from such payment the amount specified by the payee”, which is not less than the wage-table amount. The employer guide cites O.C.G.A. 48-7-101(h) and Reg 560-7-4-.32 for periodic payments and O.C.G.A. 48-7-101 for nonperiodic payments.
What a mover should know
This page is about Georgia as a state of residence. An instruction line written for a nonresident or part-year filer is not the rule for a resident, and none of the documents read settles a part-year or two-state case, so check each state’s own rule. The federal side is the same everywhere; CMG’s federal 20% withholding on a pension lump sum page covers it, state tax withholding on IRA and 401(k) withdrawals in Georgia covers the account side, and state withholding on retirement withdrawals lists the other states checked.
What the documents do not say
- The documents read publish no default rate for a payee who gives no form, and say nothing about how a direct rollover is treated for Georgia withholding.
Common mistakes
- Giving the payer a federal W-4P and assuming it also settles the state; check whether the state’s own form is needed.
- Assuming the answer for one state applies to another, or that state withholding settles the state tax owed at filing.
Related: state tax withholding on IRA and 401(k) withdrawals in Georgia, Georgia retirement taxes, whether Georgia taxes pensions, state withholding on retirement withdrawals, and retirement withholding calculator.
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Answer againSources
- Employer’s Withholding Tax Guide 2025 (updated June 2025): https://dor.georgia.gov/document/document-document/2025-employers-tax-guide-updated-june-2025/download
- Form G-4P Withholding Certificate for Pension or Annuity Payments (Rev. 06/03/26): https://dor.georgia.gov/document/form/withholdingcertificateforpensionorannuitypaymentsg-4ppdf/download
- IRS Tax Topic 413, Rollovers from retirement plans: https://www.irs.gov/taxtopics/tc413
Sources: the primary documents linked above, read on October 16, 2026. General information, not tax advice. Your own facts decide the outcome, and a tax professional or the state agency itself is the right place to confirm anything consequential.