42.20° N · 43.50° E
Georgia Tax Guide
EuropeLast verified June 2026Territorial system
- Top income tax
- 20%
- Capital gains
- 0%
- Corporate
- 15%
- VAT / GST
- 18%
- Residency test
- 183 days
Flat 20% on Georgian-sourced income; Small Business Status (SBS) reduces this to 1% on turnover up to 500,000 GEL/year (~USD 180,000) for individual entrepreneurs in qualifying activities — 3% on excess turnover
In short
- Tbilisi is cheap, welcoming and visa-free for a year, and the 1% small-business regime makes it a favourite for freelancers and small founders.
- Small Business Status (1% regime): 1% tax on turnover up to 500,000 GEL/year, 3% on the excess (indefinite).
- Watch out: Healthcare outside private Tbilisi clinics is basic, winter air pollution is poor, and political tension with Russia is a background risk.
Verified June 2026 · 3 sources
Recent changes
- 2026-10-27 correctionForeign-source income of resident individuals is exempt whether or not it is brought into Georgia.
Best for
- Zero capital gains
No CGT on investment, property, or crypto disposals (subject to "investor" classification).
- Foreign income exempt
Territorial system — overseas income generally outside the local tax net.
- No wealth tax
No annual tax on net worth or assets.
- No inheritance tax
Estate and lifetime transfers not subject to inheritance tax.
- Crypto-friendly
0% CGT plus favorable foreign-income treatment make this strong for crypto holders.
Personal Income Tax
Residency, rates, foreign income, capital gains, wealth and inheritance, special regimes+
Personal Income Tax
Residency, rates, foreign income, capital gains, wealth and inheritance, special regimesTax 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. SBS is one of the most attractive freelancer/solopreneur regimes globally — effective rate ~1% up to USD 180K/year. Various free trade agreements.
Business & Corporate Tax
Corporate rate, withholding, VAT, substance, Pillar Two and treaties+
Business & Corporate Tax
Corporate rate, withholding, VAT, substance, Pillar Two and treatiesCorporate Income Tax
Withholding Taxes
VAT / GST
Compliance & Substance
Notable Regimes
- Virtual Zone IT regime
- Free Industrial Zones
OECD Pillar Two (15% global minimum tax)
No Pillar Two legislation enacted.
See full implementation trackerTax Treaty Network
No US tax treaty. UK and Germany treaties in force. Treaty network covers most CIS and major EU partners.
See full treaty matrixBeyond tax
Living in Georgia
Tbilisi is cheap, welcoming and visa-free for a year, and the 1% small-business regime makes it a favourite for freelancers and small founders.
- Expat hub
- Tbilisi
- Monthly budget
- ~$1,500
- Climate
- Continental, 13°C
- Time zone
- UTC+4
- Tax82 → 95
- Cost of living$
- Safety72
- Healthcare62
- English50
- Internet60 Mbps
- Warm climate40
- Residency access90
- Scores 0-100, higher is better. Editorial composite ratings; see method.
Newcomer tax regime
Small Business Status (1% regime): 1%
1% tax on turnover up to 500,000 GEL/year, 3% on the excess. indefinite. Who qualifies: Registered individual entrepreneurs in eligible (non-restricted) activities.
Ways to get residency
- Visa-free stayCitizens of around 95 countries may stay 1 year without a visa
- Residence permit by propertyNon-agricultural property worth at least US$100,000
- Individual Entrepreneur registrationRegister with the Revenue Service; commonly paired with Small Business Status
Watch out: Healthcare outside private Tbilisi clinics is basic, winter air pollution is poor, and political tension with Russia is a background risk.
See how Georgia ranks for remote workers, retirees and familiesData Sources
Last verified: June 2026. Always check official sources before making a decision.
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; Small Business Status (SBS) reduces this to 1% on turnover up to 500,000 GEL/year (~USD 180,000) for individual entrepreneurs in qualifying activities — 3% on excess turnover. 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. Resident individuals are exempt on foreign-source income, whether or not it is brought into Georgia (PwC Worldwide Tax Summaries)
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%
US citizen moving to Georgia? Read this first.
Georgia uses a territorial system for foreign income. For US citizens this often combines well with FEIE.
- •Foreign-source income may be exempt or only taxed on remittance in Georgia, but the US still taxes US citizens worldwide. FEIE (~$130k earned income) plus FTC on any Georgia tax paid is the standard combination.
- •Self-employment tax (15.3%) is owed in full — Georgia has no totalization agreement with the US.
- •Carefully document whether income is "Georgia-source" or foreign-source. The classification drives both Georgia and US tax outcomes; getting it wrong is the #1 audit risk in this category.
- •Residency requires 183 days. Special regimes may further reduce Georgia tax — check the country page for current options.
The Atlas · membership by intake
Is Georgia right for you? Get a plan built around you.
Answer 12 quick questions and the Atlas builds your personal dossier: whether Georgia actually fits you, where your company should sit, the regimes you could qualify for and the traps for your situation.
Want Georgia rate alerts?
Get the 2026 cheat sheet (all jurisdictions, one page) plus an email when Georgia changes its tax rates or residency rules.
No spam. One email when rates materially change. Unsubscribe in one click.
Related on TaxAtlas
- Is this the right country for you?4-question quiz scores 53 countries against your situation
- 2026 Global Tax Cheat SheetSide-by-side comparison of all 53 jurisdictions
- 2026 international tax changesRecent updates affecting jurisdictions like this one
- Get help with a Georgia moveRequest a response within 1–2 business days