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Georgia

Corp Tax: 15%Setup: 100 GELIncorporate: 1 daysData Quality: 61%

Tax Rates

Corporate Tax

15%Verified Aug 58067

Effective Corporate Rate

15%

Capital Gains

Personal Income (Top)

20%Verified Aug 58067

VAT

18%Verified Aug 58067

VAT Reduced Rates

Dividend Withholding

5%Verified Aug 58067

Tax System

System Type

territorialVerified Aug 58067

Foreign Income Taxed

CFC Rules

NoVerified Aug 58067

Transfer Pricing

mediumVerified Aug 58067

TP Documentation Required

Yes

Incentives

IP Regime

AvailableVerified Aug 58067

IP Effective Rate

Crypto Tax

exemptVerified Aug 58067

Participation Exemption

Available

Covers Dividends

Yes

Covers Capital Gains

Yes

International

Total Treaties

58Verified Aug 58067

Double Tax Agreements

Key Partners

EU member states, UK, Turkey, UAE, China, Hong Kong, South Korea, Japan, India, Qatar

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