How much tax do athletes pay on NIL money in Georgia?

On $25,000 of NIL income in 2026, a single athlete in Georgia with no other income owes about $4,514 in total and keeps $20,486. On $100,000 the total is about $26,254. That covers self-employment, federal income and Georgia state tax.

Does Georgia tax NIL income?

Yes. Georgia taxes NIL income at a flat 4.99%, the same way it taxes other self-employment income. No Georgia law exempts NIL pay.

Is NIL income taxed like a paycheck?

No. NIL is usually paid on a 1099 with nothing withheld, so you pay both halves of Social Security and Medicare as self-employment tax (15.3%) and are responsible for paying your income tax during the year.

— NIL taxes · Georgia · 2026

Georgia NIL tax calculator

Georgia taxes NIL income at a flat 4.99%, on top of federal income tax and self-employment tax, and nothing is withheld from a 1099. Enter your earnings to see what you keep in 2026.

Figures last verified Oct 25, 2026 against the IRS and Georgia Department of Revenue

How Georgia taxes NIL income

Georgia taxes NIL income at a flat 4.99% for 2026, after a $15,000 standard deduction ($30,000 filing jointly). The rate was cut from 5.19% in May 2026, back to January 1. On $25,000 of NIL income a single athlete in Georgia owes about $411 in state tax and keeps about $20,486, or 81.9%.

Georgia starts from federal adjusted gross income, which is your NIL income minus the deductible half of self-employment tax, then subtracts its $15,000 standard deduction for a single filer.

That state tax is on top of federal self-employment tax (15.3% on 92.35% of your net earnings, with the Social Security part capped at $184,500 in 2026) and federal income tax.

What athletes keep in Georgia: three examples

At $5,000, $25,000 and $100,000 of NIL income, a single athlete in Georgia keeps 85.9%, 81.9% and 73.7%. Self-employment tax is the biggest bill at the low end; income tax grows with earnings.

Georgia, 2026, single filer, NIL as the only income
NIL income	Self-employment tax	Federal income tax	Georgia tax	Take-home	You keep
$5,000	$706	$0	$0	$4,294	85.9%
$25,000	$3,532	$571	$411	$20,486	81.9%
$100,000	$14,130	$8,235	$3,889	$73,746	73.7%

These assume no other income, no business expenses and the 2026 federal standard deduction. Business expenses (travel to a shoot, an agent's fee, equipment you need for the deal) lower every line. Run your own numbers above.

Georgia rules that change the bill

Estimates you paid early in 2026 at the old 5.19% rate will come out a little high on the return.

A 2025 bill (SB 71) would have excluded student-athletes' NIL pay from Georgia income. It died without a vote, so NIL income is taxed like any other.

Quarterly estimated tax in Georgia

Nothing is withheld from NIL pay, so the IRS expects estimated payments once you'll owe $1,000 or more for the year: April 15, June 15 and September 15, 2026, and January 15, 2027. For Georgia's own tax, estimates are required when you expect more than $1,000 of income with no withholding beyond your deductions and exemptions. Due April 15, June 15, September 15 and January 15.

A first-year athlete who owed no federal tax the year before doesn't have to make federal estimates. Setting aside a share of every payment as it arrives is the simplest way to cover the bill either way; the NIL taxes guide explains how.

Georgia NIL rules

Taxes are one half of a deal; the other is whether the deal is allowed. Georgia's NIL rules cover the state law, what high-school athletes can do, and whether collectives can operate there.

Frequently asked questions

How much tax do athletes pay on NIL money in Georgia?: On $25,000 of NIL income in 2026, a single athlete in Georgia with no other income owes about $4,514 in total and keeps $20,486. On $100,000 the total is about $26,254. That covers self-employment, federal income and Georgia state tax.
Does Georgia tax NIL income?: Yes. Georgia taxes NIL income at a flat 4.99%, the same way it taxes other self-employment income. No Georgia law exempts NIL pay.
Do I have to pay estimated taxes on NIL income in Georgia?: Usually. Federal estimates are due once you expect to owe $1,000 or more for the year (unless you owed nothing the year before). For Georgia's own tax, estimates are required when you expect more than $1,000 of income with no withholding beyond your deductions and exemptions. Due April 15, June 15, September 15 and January 15.
Is NIL income taxed like a paycheck?: No. NIL is usually paid on a 1099 with nothing withheld, so you pay both halves of Social Security and Medicare as self-employment tax (15.3%) and are responsible for paying your income tax during the year.

Sources

HB 463 (2026), signed May 11, 2026: 4.99% rate and standard deduction — Office of the Governor of Georgia
Important Tax Updates: 2026 income tax changes — Georgia Department of Revenue
Form 500-ES, Estimated Tax for Individuals — Georgia Department of Revenue
Rev. Proc. 2025-32: 2026 tax brackets, standard deduction and QBI thresholds — IRS
Form 1040-ES (2026): Social Security wage base and estimated tax dates — IRS
Self-Employment Tax (Social Security and Medicare Taxes) — IRS