🇬🇪 Georgia Tax Guide - Income Tax, Corporate Tax & Special Regimes

Top income tax 20.0% Territorial system

Corporate tax 15.0% distributions only

VAT 18.0% standard rate

Tax residency 183 days 58 tax treaties

Georgia tax profile

Data year: 2026

Tax system: Territorial Territorial for individuals: residents are exempt from tax on income without a Georgian source. Legal entities use an Estonian-style corporate income tax — retained profits are not taxed until distribution (15% on distributions and certain deemed distributions; 20% for banks and certain financial institutions).
Top PIT rate: 20.0%
Corporate tax rate: 15.0% (distributions only)
VAT: 18.0%
Capital gains tax: 20.0% General capital gains taxed at 20%. A 5% rate applies to gains from selling a residential apartment (with attached land) or a vehicle. Monthly filing and payment by the 15th of the month following the transaction month.
Social security (employee): 2.0%
Social security (employer): 2.0%
Dividend withholding: 5.0%
Interest withholding: 5.0%
Royalty withholding: 5.0%
Treaty count: 58

Personal income

Personal income brackets
Bracket min	Bracket max	Rate	USD equivalent
GEL 0	and above	20.0%	--

Special regimes
Name	Type	Rate/amount	Duration	Status
Virtual Zone IT Company 0% corporate tax on profits from IT services exported outside Georgia. 5% tax on...	Free zone	0.0%	--	Active
Micro Business Status (0% Tax) 0% tax on business income for individual entrepreneurs with annual turnover up t...	Exemption	0.0%	--	Active
Small Business Status (1% Tax) 1% turnover-based tax for individual entrepreneurs with Small Business Status, r...	Flat rate	1.0%	--	Active

Territorial Exemption Nomad Tax Regime

Days threshold: 183 days
Residency rules: Tax resident if physically present in Georgia for 183 or more days in any continuous 12-month period ending in the current tax year. Residency is determined per calendar tax year without carrying prior-year days forward.
Exit tax: No
CFC rules: No
Nomad regime: No dedicated nomad income-tax regime. Foreign-source salary and freelance income of Georgian tax residents is generally outside the territorial base. The “Remotely from Georgia” program was a temporary entry initiative, not a tax exemption statute.

PwC Worldwide Tax Summaries — Georgia (accessed Oct 9, 2026) PIT, CIT (Estonian model), VAT, withholding, residency, filing, small business and micro business, pension contributions
Ministry of Finance of Georgia — double taxation treaties (accessed Oct 9, 2026) 58 income-tax treaties in force
Revenue Service of Georgia (accessed Oct 9, 2026) National tax authority; e-filing and special-regime administration

Oct 9, 2026
- Brackets updated
- Special regimes updated
Refreshed for 2026 — `verified`, `data_year`, brackets source year; `treaty_count` 56→58 (https://www.mof.ge/en/doubleTaxation); `royalty_withholding_rate` 10→5 (https://taxsummaries.pwc.com/georgia/corporate/withholding-taxes); `filing_deadline` April 1→March 31 (https://taxsummaries.pwc.com/georgia); added Micro Business regime; expanded small-business 3% rule; deduped sources (PwC, MoF, rs.ge).

AL Albania Unique Permit for Digital Mobile Workers	$610/mo
EC Ecuador Digital Nomad Visa (Visa Nómada)	$1,446/mo
ME Montenegro Digital Nomad Residence Permit	$1,460/mo
MU Mauritius Premium Visa	$1,500/mo

GE Georgia Small Business Status (1% Tax)	1%
JE Jersey High Value Resident (HVR)	1%
UZ Uzbekistan IT Park Resident Status	1%
SO Somalia Presumptive Tax Regime (PTR)	1.5%