Taxes in Georgia: the guide for international investors
What you pay in Georgia on income, profits, dividends, rent and property, which special regimes exist, and what to check in your home country.
In Georgia personal income tax is a flat 20%, companies pay 15% only on distributed profits, dividends to non-residents carry 5% withholding and VAT is 18%. With small business status, an individual entrepreneur pays 1% on turnover up to 500,000 lari. If you remain tax resident in another country, that country may also tax your Georgian income, usually with credit for Georgian tax under a tax treaty.
Main rates
| Tax | Rate | Notes |
|---|---|---|
| Personal income tax | 20% | Flat |
| Corporate profit tax | 15% | Only on distributed profits (Estonian model, since 2017); 20% for banks and lenders |
| Dividends to non-residents | 5% | Withholding, unless a treaty sets otherwise |
| VAT | 18% | Registration required above a turnover threshold |
| Small business status | 1% on turnover | Up to 500,000 lari a year; 3% above |
| Residential rent (individuals) | 5% | On the rent |
| Property tax | up to 1% | For individuals, depends on household income and municipality |
Special regimes
- Small business status for individual entrepreneurs: 1% on turnover. The guide.
- International company for IT and similar services provided abroad: 5% on distributed profits, dividends exempt from withholding, 5% withholding on salaries.
- Virtual zone for IT companies: profits exempt on technologies supplied abroad.
- Free industrial zones: no profit tax, VAT or property tax on permitted activities. The guide.
Your home country
Most countries tax their residents on worldwide income. If you remain tax resident at home, Georgian income and assets usually have to be declared there too, with credit for Georgian tax where a treaty applies. To pay tax only in Georgia you generally need to stop being tax resident at home, which depends on your country’s rules. See Tax residency in Georgia.
Small business status: 1% on turnover
How it works, who can apply, which activities are excluded and what happens above 500,000 lari of turnover.
Tax residency in Georgia
The 183-day rule, the high net worth route and the annual residency certificate.
Italy-Georgia double taxation treaty
What the treaty provides on dividends, interest and royalties, and how Georgian tax is credited.
Italy-Georgia tax comparison
The main taxes of the two countries, side by side.
Frequently asked questions
How much tax do you pay in Georgia?
Personal income tax is 20%, companies pay 15% only on distributed profits, VAT is 18% and dividends to non-residents carry 5% withholding. Small business status allows 1% on turnover up to 500,000 lari.
Is Georgia a tax haven?
No. It has low, simple taxes, but it exchanges tax information with other countries and has a network of double tax treaties.
If I register a business in Georgia, do I stop paying tax at home?
Not automatically. As long as you are tax resident at home, your home country may tax your Georgian income too.
Sources
- PwC Worldwide Tax Summaries, Georgia: personal income tax
- PwC Worldwide Tax Summaries, Georgia: corporate income tax
- PwC Worldwide Tax Summaries, Georgia: withholding taxes
- PwC Worldwide Tax Summaries, Georgia: VAT and property tax
- PwC Worldwide Tax Summaries, Georgia: incentives and free zones
- Andersen Georgia, small business status and the 1% tax
- ExpatHub Georgia: tax rates in Georgia (rent and property tax)
Note. This information is current as of October 2026 and may change. It is a general overview, not tax or legal advice for your case: check the rules in force with a professional before you decide, or contact the Chamber.
Questions about your tax situation?
Every case is different: talk to our team before deciding on investments or residency.
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