Georgia taxes capital gains as ordinary income (5.39%), and that stacks on federal capital gains and the 3.8% NIIT. Here's how to spread the gain across years and keep more of it.
Georgia taxes capital gains as ordinary income, a flat 5.39%. On its own that may sound modest, but stacked on the federal rate (up to 20%) and the 3.8% Net Investment Income Tax, a one-year sale of a business, building, or appreciated asset still takes a serious bite. With Atlanta's booming business and real estate market, Georgia sellers regularly face large gains taxed at the full state rate plus federal.
Send me the sale price and rough basis and I'll email you the actual number within one business day — plus the Seller's Guide to §453. If it doesn't fit your deal, I'll tell you that plainly.
No retainer · no obligation · the carrier compensates the broker, not you.
The federal tax, the 3.8% surtax, and your Georgia tax are all driven by recognizing the gain in a single year. A §453 structured installment sale lets you receive the proceeds, and pay the tax, over a schedule of future years, keeping more of the gain in lower brackets, reducing the 3.8% surtax, and lowering the Georgia tax in the deferred years. Payments are backed by an A-rated carrier, and because it's a federal statute it works fully in Georgia.
Wherever you are in Georgia, the move is the same: estimate your number on the calculator, then plan the structure before you sign.
Georgia taxes capital gains as ordinary income, a flat 5.39%. This is on top of the federal rate (up to 20%) and the 3.8% NIIT.
Yes. A §453 structured installment sale spreads the proceeds and gain over multiple years, lowering the federal and state tax in the deferred years. It's a federal strategy that works in Georgia.
A 1031 works for like-kind real estate if you reinvest on schedule. A structured installment sale fits if you want to exit real estate, are selling a business or stock, or can't find a replacement property.
Yes, prior depreciation is recaptured at sale (ordinary income or up to 25% federally) and is generally recognized in the year of sale even in an installment sale. The capital-gain portion is what gets spread.
Use the free capital gains tax calculator, select Georgia, and it estimates federal + state + NIIT + recapture, then shows the savings from deferring.
Before you sign anything, run your numbers with someone who structures the deal to be tax-smart and audit-ready from day one.
Call 213-340-2018 Run the Numbers →
A plain-English guide for sellers: how a structured installment sale defers the tax when you sell a business, practice, or property — the math, the alternatives, and how to know if your deal fits.
Drop your info — instant PDF download + within 1 business day Hans will email a preliminary read on which structure fits your deal. No retainer. Carrier compensates the broker — not you.
📞 Hans Goldstein · 213-340-2018 · CA Insurance License #4322192 · Independent §453 specialist · Goldstein & Co. LLC
