Georgia
Western Asia · GE · 58 treaties
What is Georgia's tax system?
Georgia operates a territorial tax system. Personal income has a top rate of 20%, and corporate tax is 5.19%.
Tax profile
| Corporate income tax | 5.19% |
| Withholding — dividends | 5% |
| Withholding — interest | 0% |
| Withholding — royalties | 0% |
| VAT / GST (standard) | 18% |
| Personal income (top rate) | 20% |
| Capital gains | n/a |
| Tax system | Territorial |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | Oecd Aligned |
| Digital nomad visa | Remotely from Georgia (virtual zone / digital nomad regime) |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Common questions
- How long does it take to become a tax resident in Georgia?
- You can become a tax resident in Georgia after spending 183 days in the country.
- What are the tax implications for cryptocurrency in Georgia?
- Cryptocurrency is exempt in Georgia, with long-term exemptions available.
- Does Georgia offer a Golden Visa?
- Yes, Georgia offers a Golden Visa program with a minimum investment requirement of $100,000 USD.
Tax residency
Easy to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- 183+ days in any continuous 12-month period
- High Net Worth Individual (HNWI) tax-residency route
Georgia’s official guidance ties individual tax residency to actual presence or the separate HNWI route, not citizenship or domicile. It is generally easy to stop being resident by no longer meeting the 183-day test in the relevant 12-month period, though the HNWI route requires annual renewal.
Source: Georgia Department of Revenue
Tax treaty network (65)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Albania | — | — | — |
| Armenia | 10% | 10% | 5% |
| Austria | 10% | 0% | 0% |
| Azerbaijan | 10% | 10% | 10% |
| Bosnia and Herzegovina | — | — | — |
| Belarus | 10% | 5% | 5% |
| Belgium | 15% | 10% | 10% |
| Bulgaria | 10% | 10% | 10% |
| Croatia | 5% | 5% | 5% |
| Cyprus | 0% | 0% | 0% |
| Czechia | 10% | 8% | 10% |
| Denmark | 10% | 0% | 0% |
| Estonia | 0% | 0% | 0% |
| Finland | 10% | 0% | 0% |
| France | 10% | 0% | 0% |
| Germany | 10% | 0% | 0% |
| Greece | 8% | 8% | 5% |
| Hungary | 5% | 0% | 0% |
| Iceland | 10% | 5% | 5% |
| Ireland | 10% | 0% | 0% |
| Israel | 5% | 5% | 0% |
| Italy | 10% | 0% | 0% |
| Kazakhstan | 15% | 10% | 10% |
| Kuwait | 5% | 0% | 10% |
| Kyrgyzstan | 10% | 5% | 10% |
| Latvia | 10% | 5% | 5% |
| Liechtenstein | 0% | 0% | 0% |
| Lithuania | 15% | 10% | 10% |
| Luxembourg | 10% | 0% | 0% |
| Malta | 0% | 0% | 0% |
| Moldova | 5% | 5% | 5% |
| Netherlands | 15% | 0% | 0% |
| North Macedonia | — | — | — |
| Norway | 10% | 0% | 0% |
| Poland | 5% | 5% | 5% |
| Portugal | 10% | 10% | 5% |
| Romania | 8% | 10% | 5% |
| Republic of Serbia | 10% | 10% | 10% |
| Slovakia | 0% | 5% | 5% |
| Slovenia | 5% | 5% | 5% |
| Spain | 10% | 0% | 0% |
| Sweden | 10% | 0% | 0% |
| Switzerland | 10% | 0% | 0% |
| Turkey | 10% | 10% | 10% |
| United Kingdom | 15% | 0% | 0% |
| Ukraine | 10% | 10% | 10% |
| United Arab Emirates | 0% | 0% | 0% |
| Uzbekistan | 15% | 10% | 10% |
| China | 10% | 10% | 5% |
| India | 10% | 10% | 10% |
| Japan | 10% | 5% | 0% |
| South Korea | 10% | 10% | 10% |
| Singapore | 0% | 0% | 0% |
| Thailand | — | — | — |
| Vietnam | — | — | — |
| Egypt | 10% | 10% | 10% |
| Jordan | — | — | — |
| Qatar | 0% | 0% | 0% |
| South Africa | — | — | — |
| Bahrain | 0% | 0% | 0% |
| Hong Kong S.A.R. | 5% | 5% | 5% |
| Iran | 10% | 10% | 5% |
| San Marino | 0% | 0% | 0% |
| Saudi Arabia | 5% | 5% | 8% |
| Turkmenistan | 10% | 10% | 10% |