Georgia Mileage and Vehicle Tax Records (2026): Bonus Depreciation, Rideshare Trip Tax and AV Law
General information, not tax or legal advice. Talk to your tax preparer or attorney about your situation.
Georgia starts from federal adjusted gross income, and itemizers start from federal Schedule A, so there's no separate deduction for unreimbursed employee mileage. Georgia doesn't allow federal bonus depreciation, so a vehicle often needs its own Georgia Form 4562. Rideshare companies register with the Department of Public Safety and collect a per-trip tax.
Georgia mostly follows federal income figures, with depreciation as the main exception for a work vehicle. This guide covers what the Georgia Department of Revenue, the Department of Public Safety and the General Assembly publish as of October 16, 2026.
The federal baseline every Georgia driver starts from
Most vehicle deductions begin on your federal return. If you're self-employed, you can generally use the standard mileage rate or actual expenses for the business share of your car (IRS Topic 510). For 2026 the business rate is 72.5¢ per mile for January 1 to June 30 (IR-2025-128 / Notice 2026-10) and 76¢ per mile for July 1 to December 31 (IR-2026-29 / Announcement 2026-11) (IRS standard mileage rates). EVs use the same rates; see the 2026 EV mileage rate guide. Most employees can't deduct unreimbursed car expenses federally (Topic 510). IRS Publication 463 asks for each business trip's miles, date, destination and purpose, plus total miles. Commuting stays personal (commuting vs business miles).
How Georgia treats vehicle deductions
For a self-employed driver, the Schedule C vehicle deduction is part of federal adjusted gross income, which is where the Georgia return starts. The 2025 IT-511 instruction booklet computes tax at 5.19% and has itemizers enter the itemized deductions from their federal Schedule A. Most employees can't deduct unreimbursed car expenses on federal Schedule A (IRS Topic 510), so Georgia doesn't add a separate deduction for them.
Depreciation: no bonus, Georgia's own Section 179 figures
The Department's 2025 Georgia Form 4562 instructions say Georgia hasn't adopted the 30%, 50% and 100% bonus depreciation rules of IRC Section 168(k). Georgia also hasn't adopted the increased ($8,000) first-year depreciation limit for passenger automobiles that are qualified property. The same instructions list Georgia's Section 179 deduction for 2025 as $2,500,000, with a $4,000,000 phase-out threshold. Georgia's annual conformity updates are tracked on the Department's federal tax changes page.
If you took federal bonus depreciation on a work vehicle, your preparer will usually figure a separate Georgia depreciation amount. Keep the cost, placed-in-service date and business-use percentage. See why business-use percentage matters.
Rideshare rules in Georgia
Georgia calls rideshare companies "ride share network services". They register with the Georgia Department of Public Safety, whose For-Hire Transportation Services program covers taxi services and ride share network companies defined under O.C.G.A. 40-1-190.
Georgia also has a per-trip transportation services tax. Providers collect it, including ride share network services, taxi services, limousine carriers and transportation referral services. The Department's April 2026 bulletin sets the rate from April 1, 2026 through March 31, 2027 at $0.64 per for-hire trip and $0.32 per shared trip, adjusted each year for inflation under O.C.G.A. 48-13-141. You may see it on platform statements; it's a trip tax, not a deduction.
The IRS doesn't publish a rideshare-specific list of which miles count; see which rideshare miles count.
Robotaxis and automated driving systems in Georgia
Under O.C.G.A. 40-8-11, added by SB 219 in 2017, a person may operate a fully autonomous vehicle with the automated driving system engaged and no human driver present if the vehicle meets conditions set in the statute, including federal safety certification, the ability to reach a minimal risk condition, required insurance, and registration identifying it as a fully autonomous vehicle. "Automated driving system" and "fully autonomous vehicle" are defined in O.C.G.A. 40-1-1. This is a summary; check the current code text with an attorney. For what a fleet would track, see robotaxi fleet tax basics.
What to keep in your Georgia records
- Each business trip's date, start, destination, purpose and miles, plus total miles for the year (Pub 463); a weekly log counts as timely kept.
- Separate Business, Commute and Personal totals for Form 4562 Part V.
- Keep records until the period of limitations runs out, generally 3 years federally (IRS); ask your preparer about the state period.
- If you took Section 179 or bonus depreciation federally: the vehicle's cost and placed-in-service date for Georgia Form 4562.
- For rideshare: keep annual summaries and statements that show trip counts and any transportation services tax.
For the full list of log fields, see what the IRS asks you to record.
Example: 1,000 hypothetical business miles driven in September 2026 × 76¢ (IR-2026-29) = $760 at the federal standard rate. Miles driven in March 2026 would use 72.5¢ (IR-2025-128) instead, so keep each trip's date. Estimates, not tax advice.
One log for both returns
A Georgia return doesn't call for a second mileage log; your preparer works from the same business, commuting and personal miles. CyberDeduct builds a mileage log around IRS Pub 463 from your Tesla's own trip and odometer data (Model S, 3, X, Y and Cybertruck). You connect your Tesla account once through Tesla's standard account sign-in (OAuth); CyberDeduct never sees or stores your password. Home/work rules and route templates label most trips Business, Commute or Personal; you tap to change any label and confirm the purpose. The dashboard shows your business-use percentage and warns you on the 28th if you're under 50%. You export a PDF or CSV log plus a Form 4562 Part V worksheet for your preparer. See how the log is built or see plans.
Sources (checked October 16, 2026)
- Georgia DOR, 2025 IT-511 booklet
- Georgia DOR, 2025 Form 4562 instructions
- Georgia DOR, Income Tax Federal Tax Changes
- Georgia DOR, Transportation Services Tax
- Georgia DOR, Transportation Services Tax bulletin, April 2026
- Georgia DPS, For-Hire Transportation Services
- Georgia General Assembly, SB 219 (2017)
- IRS, Standard mileage rates; IRS Publication 463; IRS Topic 510
Frequently asked questions
Can Georgia employees deduct unreimbursed mileage?
Generally not separately. Georgia itemizers use the itemized deductions from federal Schedule A (IT-511), and most employees can't deduct unreimbursed car expenses federally (IRS Topic 510).
Does Georgia allow bonus depreciation on a work vehicle?
No. Georgia hasn't adopted the IRC Section 168(k) bonus depreciation rules (2025 Georgia Form 4562 instructions).
What is Georgia's Section 179 limit for 2025?
$2,500,000, with a $4,000,000 phase-out threshold, per the 2025 Georgia Form 4562 instructions.
What is Georgia's rideshare trip tax?
From April 1, 2026 through March 31, 2027, $0.64 per for-hire trip and $0.32 per shared trip, collected by providers (Georgia DOR bulletin).
Are self-driving cars allowed in Georgia?
O.C.G.A. 40-8-11 allows a fully autonomous vehicle to operate without a human driver if it meets the statute's conditions. Check the current code text with an attorney.
This article is general information, not tax or legal advice. Talk to your tax preparer or attorney about your situation. State laws and bill status change; check the linked sources for the current text.
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