2024 Rank: 22
2023 Rank: 20
Georgia is the 22nd-best state on the ROAM Index. The state’s 23-day filing thresholds for filing and withholding should score much higher, but they are undermined by parallel wage thresholds. Georgia would become the 3rd-highest scoring state on the ROAM Index solely by removing these parallel thresholds.
Category | Current Law | Score | Total Possible |
Filing threshold | Lesser of 23 days, $5,000, OR 5% of an employee’s income | 4 | 10 |
Reciprocity agreements | None | 0 | 10 |
Convenience of the employer rule | None | 0 | 0 |
Individual Income Tax Code | 2.32 | 5 | |
Withholding threshold | Lesser of 23 days, $5,000, OR 5% of an employee’s income | 4 | 10 |
Total Score | 10.32 | 35 |
Ways to Improve:
- Raise filing and withholding thresholds to greater than 30 days, and remove other thresholds of $5,000 or 5 percent of overall income
- Seek reciprocity agreements with:
- Alabama: 35.36 percent of incoming commuters
- South Carolina: 21.47 percent
For further ideas for how your state could improve, see our Example Remote Work Provision.
Read the report here, or click below to read how your state performs on the remote worker index.
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