Georgia Guide for Canadians

Quick Facts

State Income Tax	5.39% flat rate (2025), decreasing to 5.19% in 2026, ultimately 4.99% by 2027
Sales Tax	4% state + local (average 7% total, up to 9% in some areas)
Driver's License Grace Period	30 days for residents
Residency Requirement for Tax	Legal resident of Georgia on December 31st of tax year
Vehicle Registration Deadline	30 days for residents
REAL ID Deadline	May 7, 2025 for domestic flights

First 90 Days Checklist

Week 1-2: Essential Documents

• Gather required documents for driver's license
• Open US bank account
• Set up temporary mailing address

Week 3-4: Official Registration

• Apply for Georgia driver's license (within 30 days)
• Register vehicle if brought from Canada (within 30 days)
• Register to vote

Month 2-3: Establishing Residency

• Update address with Canadian financial institutions
• Establish Georgia ties
• Consider Georgia vehicle insurance

Driver's License & Vehicle Requirements

For Canadian Citizens

Required Documents:

• Original valid Canadian passport
• Proof of Social Security Number (if applicable)
• Two proofs of Georgia residential address

Testing Requirements:

• Written test required for Canadian citizens
• Road test required - Georgia does not recognize foreign licenses
• Vision screening required

Important Notes:

• 30-day limit to get Georgia license after residency
• REAL ID required by May 7, 2025 for air travel
• All tests (written, road, vision) required for Canadians

Vehicle Registration

• Register within 30 days of establishing residency
• Safety inspection required annually
• Emissions testing required in metro Atlanta counties
• Georgia insurance required for registration

Tax & Residency Considerations

Georgia State Tax Benefits

• **Low flat income tax** 5.39% in 2025, dropping to 4.99% by 2027
• **No inheritance tax**
• **Reasonable property taxes** (0.72% effective rate)
• **Moderate sales tax** 4% state rate

Establishing Georgia Tax Residency

Georgia residency is based on legal residence:

• Legal resident of Georgia on December 31st of tax year
• Intent to make Georgia your permanent home
• Physical presence supporting residence intent

Documentation to Establish Residency

• Georgia driver's license and voter registration
• Bank accounts and utility bills in Georgia
• Employment or business activities in Georgia
• Professional licenses, club memberships

US Federal Tax Implications for Canadians

Important: Under the Substantial Presence Test, you may be considered a U.S. resident for tax purposes.
Recommendation: Consult a cross-border tax professional.

Healthcare Considerations

Insurance Options

• Georgia has no public health insurance for non-citizens
• Travel insurance strongly recommended
• Consider US health insurance if staying permanently
• Quality medical facilities in Atlanta, Augusta, Columbus

Prescription Medications

• Bring adequate supply from Canada
• Understand prescription transfer requirements
• US prices often higher than Canadian prices
• Research pharmacy options and discount programs

Special Considerations for Snowbirds

Maintaining Canadian Ties

• Keep principal residence in Canada
• Monitor days in U.S. for tax reasons
• Maintain Canadian insurance & banking relationships
• Georgia residence-based tax system requires careful planning

Property Considerations

• Competitive property values in the Southeast
• Homestead exemption available ($2,000 standard)
• Impact on Canada's principal residence exemption
• Hurricane insurance needed for coastal areas

Climate & Lifestyle Benefits

• Mild winters with hot, humid summers
• Mountains to coast within state boundaries
• Lower cost of living than northeastern states
• Growing Canadian expat community in Atlanta area

Travel Documentation

• Ensure passport validity (6+ months remaining)
• Consider Global Entry/NEXUS for easier border crossings
• Track residence establishment carefully
• No Enhanced Driver's License available in Georgia

Tax Advantage

Georgia offers significant tax advantages with its low flat income tax rate continuing to decrease, making it increasingly attractive for retirees and snowbirds.

Key Contacts & Resources