What high deductible health plan premiums can I subtract from Georgia income?

It is uncommon to subtract health insurance premiums on your Georgia return, especially if you have health insurance through your employer. This is because those premiums are paid with pre-tax money and are not included in your wages. Therefore, the premiums are already deducted from your income, and you can't include them here.

You can only include the premiums you paid out of pocket during 2025 for your high deductible health plan (HDHP) if all of the following conditions apply:

1. You haven't already deducted this amount from your federal adjusted gross income.
2. The payment for the premium was not provided from a health reimbursement arrangement (HRA).
3. The payment for the premium was not used as an itemized deduction on your federal return. If it was an itemized deduction, you may be able to subtract a portion of the premiums using this calculation.