Top income tax
20.0%
Territorial system
Corporate tax
15.0%
distributions only
VAT
18.0%
standard rate
Tax residency
183 days
56 tax treaties
Georgia tax profile
Data year: 2025
- Tax system
- Territorial Territorial for individuals since 2020: only Georgia-source income taxed (with some exceptions). Estonian-style CIT on distributions only.
- Top PIT rate
- 20.0%
- Corporate tax rate
- 15.0% (distributions only)
- VAT
- 18.0%
- Capital gains tax
- 20.0% 20% flat (5% for property held >2 years). Listed shares exempt.
- Social security (employee)
- 2.0%
- Social security (employer)
- 2.0%
- Dividend withholding
- 5.0%
- Interest withholding
- 5.0%
- Royalty withholding
- 10.0%
- Treaty count
- 56
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| GEL 0 | and above | 20.0% |
Special regimes (2)
| Name | Rate/amount | Duration | Status |
|---|---|---|---|
| Virtual Zone IT Company 0% corporate tax on profits from IT services exported outside Georgia. 5% tax on... | 0.0% | -- | Active |
| Small Business Status (1% Tax) 1% turnover-based tax for individual entrepreneurs with Small Business Status, r... | 1.0% | -- | Active |
Tax flags
Territorial Exemption
Nomad Tax Regime
Tax residency
- Days threshold
- 183 days
- Residency rules
- Resident if present 183+ days in any 12-month period. Non-residents taxed only on Georgia-source income.
- Exit tax
- No
- CFC rules
- No
- Nomad regime
- "Remotely from Georgia" program. Territorial taxation means foreign-source income untaxed.
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- April 1
Sources
- PwC Worldwide Tax Summaries - Georgia (accessed Mar 23, 2026) PIT, CIT, VAT, withholding rates
- PwC Georgia Tax Summary (accessed Mar 23, 2026) PIT, CIT, VAT, small business status