Atlanta Occupation Tax Estimator
Estimates based on the City of Atlanta Office of Revenue's "Estimating Your Business Tax" schedule: $191 admin fee for tax year 2026 and later ($75 for 2025 and prior), a $50 flat tax on the first $10,000 of gross receipts, a class rate on receipts above $10,000, and $25 per employee after the first. Atlanta raised its rates for the 2026 tax year; older guides showing $75 are stale.
Estimates use the City of Atlanta Office of Revenue's "Estimating Your Business Tax" schedule. Only the Class 5 rate is published on the city's public page; if your class is different, enter the rate from your certificate. The current year's tax is based on prior-year actual gross revenue and reconciled annually. We are not a government agency and are not liable for differences between these estimates and your final city tax bill. Rates current as of September 2026.
Business Taxes in Atlanta: The Honest 2026 Guide
Atlanta keeps it simple in one way and tricky in another. The simple part: the Occupational Tax Certificate is Atlanta's business license. There is no separate general license to buy. The tricky part: the tax has four moving pieces, and the city raised its rates for the 2026 tax year, so most online guides are already stale.
What Atlanta actually charges businesses
| Piece of the tax | 2026 tax year | 2025 and prior |
|---|---|---|
| Annual registration (admin) fee | $191 | $75 |
| Flat tax on first $10,000 of gross receipts | $50 | $50 |
| Class rate on receipts above $10,000 | Class 5: $1.88 per $1,000 | Class 5: $1.40 per $1,000 |
| Employee fee | $25 per employee, first exempt | $25 per employee, first exempt |
What that looks like in real numbers
- Class 5 business, $1,000,000 in receipts, 5 employees (2026): $191 + $50 + $1,861.20 + $100 = $2,202.20 a year.
- Same business under 2025 rates: $75 + $50 + $1,386 + $100 = $1,611. The 2026 increase is real.
- Tiny business, $8,000 in receipts, 1 employee (2026): $191 + $50 + $0 + $0 = $241.
- Three-attorney firm, $2,000,000 in receipts: gross-receipts math comes to $191 + $50 + $3,741.20 + $50 = about $4,032.20, but the professional flat election is 3 x $400 = $1,200. The election wins by a mile.
Your class is assigned, not chosen
Atlanta sorts businesses into six tax classes by NAICS code, but the city publishes only the Class 5 rate on its public page. Your class is assigned by the Office of Revenue when you register. The calculator above uses the published Class 5 rate by default and lets you enter your own rate from your certificate for the other classes.
Professionals get a flat-fee escape hatch
Physicians, dentists, attorneys, CPAs, engineers, architects, and similar licensed practitioners can elect a flat $400 per practitioner instead of the gross-receipts tax. For high-revenue practices it is almost always cheaper. The calculator compares both for you.
Where to register and file
- Office of Revenue, Estimating Your Business Tax: atlantaga.gov
- Email: biztax@atlantaga.gov, phone: 404-330-6270
Frequently asked questions
How much is a business license in Atlanta?
There is no separate license fee. The Occupational Tax Certificate is the license, and its cost is the tax: $191 registration plus $50 plus your class rate on receipts over $10,000 plus $25 per employee after the first.
Did Atlanta raise its business taxes?
Yes, for the 2026 tax year. The admin fee rose from $75 to $191 and the Class 5 rate from $1.40 to $1.88 per $1,000. Guides showing $75 are stale.
What is my tax class?
The Office of Revenue assigns it from your NAICS code at registration. Only the Class 5 rate is published on the city's public page.
Is there a small-business exemption?
No formal one, but the structure is gentle at the bottom: the first $10,000 of receipts is taxed flat at $50 and the first employee is exempt from the employee fee.
I am an attorney. Is there a better option?
Likely yes. Licensed professionals can elect $400 per practitioner instead of the gross-receipts tax, which is usually far cheaper for high-revenue practices.
Sources
Every figure on this page comes from an official city or state source, verified September 2026:
- Estimating Your Business Tax, Office of Revenue - atlantaga.gov
- FY2027 Proposed Budget (confirms 2026 rate and fee adjustments) - citycouncil.atlantaga.gov
- O.C.G.A. section 48-13-10 (occupation tax framework) - syfert.com
Rates shown are the City of Atlanta's 2026 tax year schedule. Only the Class 5 rate is published on the city's public page; confirm your class and rate with the Office of Revenue before finalizing your business budget. Last updated September 2026.