Central & South Asia
Georgia: tax at a glance
A territorial system: foreign-source personal income is exempt, local income carries a flat 20% tax, and small entrepreneurs can elect a 1% turnover regime instead.
Ways to relocate to Georgia
The residency and citizenship routes that lead here, weighed against the tax picture above.
HNWI Tax Residency
Tax regime
Georgia Investment Residence
Residency by investment
1% Small Business Status
Tax regime
365-Day Visa-Free
Digital nomad
Georgian Naturalisation
Citizenship by naturalisation
The taxes
- Personal income (top)
- 20%A flat 20% applies to Georgian-source income, while foreign-source personal income is exempt. Small Business Status brings that down to just 1% of turnover, rising to 3% above the threshold.
- Corporate income
- 15%
- Capital gains
- Exempt once the asset, whether residential property or shares, has been held for over 2 years. Held for less, and it is taxed at 5%/20%.
- VAT
- 18%
- Dividends (WHT)
- 5%
- Interest (WHT)
- 5%
- Royalties (WHT)
- 5%
- Social security (employee)
- 2%
- Social security (employer)
- 2%
- Wealth tax
- None
- Inheritance / estate
- None
- Property tax
- Property tax runs up to 1%, and only applies to households above an income threshold.
- Other
- Corporate tax follows the Estonian model: 15% applies only to distributed profit. There is a funded pension of 2%+2%, with the state adding a further 2%. A 15% withholding tax applies to low-tax jurisdictions.
How the system works
- Tax system
- Territorial
- Foreign income
- Largely outside scope (territorial)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Participating
A special regime for new arrivals
Georgia offers several distinct tax regimes. Small Business Status taxes turnover at 1% up to GEL 500k. Micro Business Status taxes turnover at 0% up to GEL 30k. There is an HNWI tax residency route that does not require the usual 183 days in-country. Corporate tax follows the Estonian model, so the 15% rate applies only to profit that is actually distributed. And IT businesses have access to the Virtual Zone and International Company regimes.
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.