🇬🇪 Georgia Tax Guide - Income Tax, Corporate Tax & Special Regimes
🇬🇪 Georgia
GE / GEO #119
Nomad Score
61.0
Cities
14
🇬🇪 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.
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.
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
Territorial Exemption
Nomad Tax Regime
📊 INCOME TAX BRACKETS
Personal income
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| GEL 0 | and above | 20.0% | -- |
⭐ SPECIAL REGIMES (2)
| 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 |
|
Small Business Status (1% Tax)
1% turnover-based tax for individual entrepreneurs with Small Business Status, r... |
Flat rate | 1.0% | -- | Active |
🏠 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