Georgia Sales Tax Penalties 2026

Late Filing Penalty

If you file your Georgia sales tax return late, you'll face a penalty of 5% of the tax due for each month (or partial month) the return is late, up to a maximum of 25%. The minimum penalty is $25.

Late Payment Penalty

If you file on time but pay late, the penalty is 5% of the unpaid tax per month, up to 25%. Both penalties can apply if you file and pay late.

Interest

Interest accrues on unpaid tax from the original due date. The rate is set annually by the Georgia Department of Revenue and compounds on the unpaid balance.

Failure to Collect

If you have nexus and fail to collect Georgia sales tax, you may be liable for the full amount of uncollected tax plus penalties and interest. Georgia can assess back taxes for multiple years.

How to Avoid Penalties

1. Register promptly when you establish nexus
2. File all returns by the 20th of the month following the period
3. Pay in full with each return
4. Use the correct tax rates for each jurisdiction
5. Keep detailed records of all transactions