Georgia Tax Guide
This page includes citations to the sources used for this entry. Always verify with official sources before making decisions.
Personal Income Tax
Tax Residency
Income Tax Rates
Foreign Income Treatment
Investment Income
No capital gains tax on securities for individuals
Wealth & Inheritance
Special Regimes
Practical Notes
Low cost of living. Simplified tax system. Various free trade agreements.
Business & Corporate Tax
Corporate Income Tax
Withholding Taxes
VAT / GST
Compliance & Substance
Notable Regimes
- Virtual Zone IT regime
- Free Industrial Zones
Data Sources
Last updated: January 2025. Always verify with official sources before making decisions.
FAQ
What is the personal income tax rate in Georgia?
Georgia has a top personal income tax rate of 20%. The tax structure is: Flat 20% on Georgian-sourced income. See the detailed breakdown above and verify with official sources.
Do I need to pay tax on foreign income in Georgia?
Georgia uses a territorial system for foreign income. Foreign-source income not taxed unless remitted to Georgia
What are the residency requirements for Georgia?
Tax residency in Georgia generally requires 183 days of physical presence. 183 days required for tax residency. Always verify current rules with official sources.
Is there a wealth tax in Georgia?
No, Georgia does not have a wealth tax. No wealth tax
What is the corporate tax rate in Georgia?
The corporate tax rate in Georgia is 15%. 15% corporate tax; virtual zone IT companies pay 0%