Georgia Tax & Investment Guides
16 guides covering Georgian taxation, flat 20% IIT on local income (0% foreign under territorial system), CIT 15% standard (0% small business under GEL 500K turnover), VAT 18% standard (0% exports), abolished social contributions, 0% CGT on shares and property, 0% dividend tax (up to GEL 100K), crypto 0%, and key investment topics for 2026.
Personal Tax & Residency
Flat 20% IIT on local income, 0% on foreign income (territorial), 183-day residency, no personal allowance
Georgia Personal Tax Guide 2026 — Flat 20% IIT on Local Income, Territorial System
Georgian personal income tax. Flat 20% rate on local-source income. Foreign income is tax-exempt under the territorial system. No personal allowance. No social contributions. Filing by April 1 for 2026.
Georgia Tax Residency Guide 2026 — 183-Day Rule, Territorial System, DTTs with 55+ Countries
Georgian tax residency. 183-day physical presence test, permanent home criterion, territorial taxation for residents, source rules, and double tax treaties with over 55 countries for 2026.
VAT & Indirect Tax
VAT 18% standard rate, 0% exports, registration threshold GEL 100K
Georgia Tax Filing Guide 2026 — Annual Filing by April 1, GRS Online Portal, TIN
filing taxes in Georgia. GRS online portal, annual filing deadline April 1, self-assessment, quarterly instalments, Taxpayer Identification Number (TIN), penalties for late filing, and compliance for 2026.
Georgia VAT Guide 2026 — 18% Standard Rate, 0% Exports, Registration Threshold GEL 100K
Georgian VAT. Standard rate 18%, zero-rate for exports, registration threshold GEL 100,000 annual turnover, electronic filing, VAT refunds, and compliance for 2026.
Business & Corporate Tax
CIT 15% standard, 0% small business (turnover < GEL 500K), LLC (SRL), JSC registration, DTTs with 55+ countries
Georgia Business Registration Guide 2026 — LLC (SRL), JSC, NAPR, GRS TIN
registering a business in Georgia. National Agency of Public Registry (NAPR), company types including LLC (SRL) and JSC, GRS TIN registration, timelines, costs, and compliance requirements for 2026.
Georgia Corporate Tax Guide 2026 — CIT 15% Standard, 0% Small Business (Under GEL 500K Turnover)
Georgian corporate income tax. Standard CIT 15% for resident companies, 0% for small business with turnover under GEL 500,000, LLC (SRL) and JSC structures, capital allowances, and compliance for 2026.
Georgia Cross-Border Tax Guide 2026 — DTTs with 55+ Countries, Transfer Pricing, WHT
Georgian cross-border taxation. Double tax treaties with 55+ countries, transfer pricing rules, withholding tax rates on dividends (0%/5%), interest (5%), royalties (0%), and permanent establishment rules for 2026.
Investment & Savings
Dividends 0% (up to GEL 100K) then 5%, interest 5% WHT, CGT 0% on shares and property, crypto 0% under new rules
Georgia Capital Gains Tax Guide 2026 — 0% CGT on Shares & Property Disposals
Georgian capital gains tax. Capital gains are taxed as ordinary income at 15% (companies) or 20% (individuals), but gains on shares and property are effectively 0% under the territorial system or specific exemptions for 2026.
Georgia Crypto Tax Guide 2026 — Crypto as Asset, 0% Under New Rules for Individuals
Georgian cryptocurrency taxation. Crypto treated as an asset, 0% tax on crypto gains for individuals under the 2024 amendments. Mining, staking, and trading of crypto are tax-exempt for individuals. Corporate crypto gains taxed at 15% CIT.
Georgia Investment Income Guide 2026 — Dividends 0%/5%, Interest 5% WHT, Territorial Exemption
Georgian investment income taxation. Dividends 0% for individual residents (up to GEL 100K), then 5%. Interest 5% WHT. Foreign investment income exempt under territorial system for 2026.
Georgia Pension Guide 2026 — No State Pension System, Voluntary Funded Pension Scheme
Georgian pensions. No state pension system. Voluntary funded pension scheme with 2% employee contribution, state match, and private fund management. Retirement planning for 2026.
Property & Wealth Tax
Annual property tax 0.1–1% self-assessed, rental flat 20%, no wealth tax, no inheritance tax
Georgia Inheritance & Gift Tax Guide 2026 — No Inheritance Tax, No Gift Tax
Georgian inheritance and gift tax. Georgia does not impose inheritance tax, estate duty, or gift tax. Heirs inherit at the deceased's cost base. Wills, probate, and succession law for 2026.
Georgia Property Tax Guide 2026 — 0.1–1% Annual Self-Assessed Property Tax
Georgian property tax. Annual self-assessed tax at 0.1–1% of property value depending on location and use. No stamp duty, no transfer tax. Registration fees and compliance for 2026.
Georgia Rental Income Guide 2026 — Flat 20% on Net Rental Income, Deductions for Expenses
Georgian rental income taxation. Flat 20% rate on net rental income, allowable deductions for expenses and depreciation, self-assessment, and compliance for 2026.
Georgia Wealth Tax Guide 2026 — No Wealth Tax, No Net Worth Tax
Georgian wealth tax. Georgia does not impose an annual net wealth tax, net worth tax, or any wealth-based levy. Property tax at 0.1–1% is the only recurring asset-based tax. No tax on financial assets, shares, or bank deposits for 2026.
Employment & Social Security
No social security contributions (abolished), no state pension system
Georgia Calculators (6)
Free calculators for Georgian salary, tax, and personal finance.
Georgia Salary
Net pay after flat 20% IIT, territorial exemption.
Georgia VAT
VAT 18% standard, 0% exports.
Georgia Corporate Tax
CIT 15% standard, 0% small business.
Georgia Property Tax
0.1–1% annual self-assessed.
Georgia Income Tax
Flat 20% IIT calculator.
Georgia Social Insurance
No contributions (abolished).