Residency rules, sticky taxes, and first-year steps (2026)
2026.1 Edition · Revised 2026-07-25 · DomusDay Research
The move changes the rate; the record decides whether it sticks. Virginia keeps taxing until domicile actually changes, and its 183-day statutory test stays live while any Virginia abode is maintained. Below: what follows leavers, and the Georgia steps that build the record.
HB 463 lowered the flat individual income tax rate from 5.19% to 4.99% effective January 1, 2026 — crossing below 5% three years ahead of the original phase-down schedule that began at 5.39% in 2024.
Source ↗New residents title and register vehicles within 30 days of the move and pay Title Ad Valorem Tax at 3% of each vehicle's fair market value — the standard rate is 7.0%. A Georgia driver's license or ID comes first; the County Tag Office handles the rest.
Source ↗Georgia's resident definition counts 183 days or part-days, in the aggregate, of the 365 days preceding income tax day — no abode requirement, part-days count, and the window spans two calendar years, unlike a calendar-year test.
Source ↗Georgia is the easy half. Virginia decides whether the move counts, and it decides on evidence — the two tests below stay live until the record closes them out.
The full rules, the audit program, and every source: the complete Leaving Virginia guide →
Top-bracket rates differ by 0.76%: Virginia at 5.75%, Georgia at 4.99% — an illustration at the top marginal rate, not an effective-rate calculation.
The first weeks in Georgia matter more than they look: each step below produces a dated document, and dated documents are what answer a Virginia examiner years later. Do them early and the record starts on your side of the timeline.
DDS requires application for a Georgia driver's license within 30 days of becoming a Georgia resident; every Customer Service Center transfers an out-of-state license.
Source ↗Vehicles are registered with the state within 30 days of the move, at the County Tag Office, with a valid Georgia driver's license or ID in hand first. New residents pay Title Ad Valorem Tax at 3% of fair market value at first Georgia titling — the standard TAVT rate is 7.0%.
Source ↗Georgia voter registration is open to legal residents of the state and county, online with a DDS license or ID or by mailed application — a dated record tying residence to a Georgia county.
Source ↗A homestead exemption application is filed with the county tax commissioner or board of tax assessors — accepted any time of year, but filed by April 1 to take effect for the current tax year. The exemption requires occupancy as the primary residence treated as the legal residence for all purposes, making the grant a dated domicile marker.
Source ↗Registration requires proof of Georgia auto liability insurance, and continuous coverage is required while a registration is active. Minimum limits: $25,000 bodily injury per person, $50,000 per incident, and $25,000 property damage per incident.
Source ↗Georgia medical, dental, and professional relationships generate dated, located records on the arrival side of the facts-and-circumstances picture.
Participation in Georgia congregations, clubs, and civic organizations is conduct matching the avowed intention of remaining that O.C.G.A. §19-2-1 pairs with the physical move.
Source ↗Georgia's retirement income exclusion reaches $65,000 per taxpayer at age 65 and older ($35,000 at 62–64), covering pensions, annuities, interest, dividends, rental income, capital gains, royalties, and up to $5,000 of earned income — claimed on the Georgia return, per spouse when each qualifies.
Source ↗Part-year residents required to file federally file Georgia Form 500 for the arrival year and complete Schedule 3 to determine Georgia taxable income from the residency start date.
Source ↗The statutory test dates the arrival too: 183 days or part-days in Georgia over the 365 days preceding income tax day establish residency without any abode element, so arrival-year day records fix when Georgia residency began.
Source ↗Everything Georgia asks of a new resident, on its own plate: the Moving to Georgia guide →
Every rule on this page traces to a statute, regulation, or agency publication, listed in full on each state's own plate.
2026.1 Edition · Revised 2026-07-25 · DomusDay Research