🇬🇪

Georgia

Corp Tax: 15%Setup: 200 GELIncorporate: 1 daysData Quality: 97%

Tax Rates

Corporate Tax

15%Verified Mar 2026

Small Business Rate

Capital Gains

20%Verified Mar 2026

Personal Income (Top)

20%Verified Mar 2026

VAT

18%Verified Mar 2026

Dividend Withholding

5%Verified Mar 2026

Tax System

System Type

worldwideVerified Mar 2026

Foreign Income Taxed

Yes

CFC Rules

NoVerified Mar 2026

Transfer Pricing

mediumVerified Mar 2026

TP Documentation Required

Yes

Incentives

IP Regime

AvailableVerified Mar 2026

IP Effective Rate

Crypto Tax

incomeVerified Mar 2026

Crypto Rate

20%

Participation Exemption

AvailableVerified Mar 2026

Covers Dividends

Yes

Covers Capital Gains

International

Total Treaties

56Verified Mar 2026

Double Tax Agreements

Key Partners

United Kingdom, France, Germany, Netherlands, Italy, Spain, China, Japan, India, Turkey, South Korea, Singapore, Switzerland, Austria, Poland, Czech Republic, Belgium, Sweden, Finland, Israel, Romania, Bulgaria, Estonia, Latvia, Lithuania, Norway, Ireland, Croatia, Hungary, Portugal, Luxembourg, Greece, Iceland, Cyprus, Saudi Arabia, UAE, Azerbaijan, Armenia, Ukraine, Russia, Kazakhstan

Exit Tax

NoVerified Mar 2026