🇬🇪 Taxes in Georgia · Rates and residency
Taxes in Georgia
A straightforward tax system with modest rates for individuals and business.
An individual is treated as a tax resident of Georgia if they were actually present in the country for 183 days or more during any continuous 12-month period.
Tax residency and rates
The main taxes in Georgia:
- Personal income tax - 20% on the income of individuals.
- Profit tax for legal entities - 15%.
- VAT - 18%.
- Property tax - 0.05-0.2%. The rate depends on the individual's annual income, their tax residency and their sources of income. If income exceeds 100,000 GEL, the rate can be 0.8-1%.
- Land tax - the annual rate depends on the administrative unit and the quality of the land.
- Pension contribution for the self-employed - 4%.
We confirm the exact rates for your situation - income, residency, type of activity - on a free consultation.
Advantages of the Georgian tax system
Modest personal income tax
A flat rate of 20% on the income of individuals.
Moderate profit tax
Companies pay profit tax at a rate of 15%.
Low property tax
From 0.05% to 0.2% depending on income and residency.
A special regime for the self-employed
The pension contribution for the self-employed is just 4%.
FAQ
Who counts as a tax resident of Georgia?
How much is income tax in Georgia?
What profit tax and VAT do companies pay in Georgia?
How much is property tax in Georgia?
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