Deal, a former congressman who is running against Democrat and former Gov. Roy Barnes, has come under intense scrutiny in recent weeks because debt that is forcing him to sell his home and because he didn't initially disclose some business loans.
Deal and his wife, Sandra, paid 2.95 percent -- or $5,575 in federal taxes -- on $188,904 in adjusted gross income in 2006, an Associated Press review of tax records shows.
The next year he paid 1 percent -- or $2,068 -- on $205,433 in income.
The average taxpayer in Deal's tax bracket pays about 17 percent in taxes, IRS data shows.
"I have paid the taxes that the law requires of me," Deal said at a recent debate.