Expats in Georgia
Freelancers, remote workers, founders and investors who live in Georgia or are about to move here.
Tax Consultant in Tbilisi
Tax Consulting for Expats, Digital Nomads, Georgians, High Net Worth Individuals, Companies, Freelancers, Founders and Investors
We help freelancers, consultants, founders, and remote workers figure out what they actually owe in Georgia, whether they qualify for 1% Small Business Status, and how to fix tax or filing issues before they get expensive. Clear answers, practical advice, and everything confirmed in writing.
- 5.027 Google reviews
- 6 yearsinside the Revenue Service of Georgia
- 3 languagesEnglish, Russian, Georgian
Who We Work With
Georgian Taxpayers
Individual entrepreneurs, company owners and landlords, and anyone selling property or facing a Revenue Service decision.
High Net Worth Individuals
Tax residency by application, income from abroad, dividends and property.
Tax areas: Tax ResidencySelling Property
Companies
Profit tax on distributions, dividends and salaries, VAT registration and reverse charge on foreign services.
Tax areas: Company Profit Tax and DividendsVAT
Digital Nomads
When your days in Georgia make you a tax resident, and what that means for the income you earn here.
Tax areas: Tax Residency
Freelancers and Remote Workers
Whether your work qualifies for 1% small business status, and when VAT registration applies.
Tax areas: 1% Small Business StatusVAT
Founders
Individual entrepreneur or LLC, and paying yourself through salary or dividends.
Tax areas: 1% Small Business StatusCompany Profit Tax and Dividends
Investors and Crypto Holders
Crypto sales, dividend and interest withholding, and gains on property.
Tax areas: CryptoSelling Property
Georgian Tax Areas We Advise On
The rates everyone quotes, and the conditions that decide whether they apply to you.
1% Small Business Status
Individual entrepreneurs with small business status pay 1% of their Georgian-source business income, up to GEL 500,000 a year, instead of the general 20% income tax.
1%of turnover
Who it applies to
- Individuals registered as individual entrepreneurs, including VAT-registered ones
- Business income up to GEL 500,000 in a calendar year, or GEL 700,000 for wine and agro tourism
- Not open to consulting, legal, notary, audit, medical or architectural work, licensed activities, currency exchange, gambling, staffing or excise goods production
How to get it
- Register as an individual entrepreneur in the Registry of Entrepreneurs
- Apply to the Revenue Service. The status runs from the day you apply
- Income earned earlier that year stays under your previous regime and goes on next year’s annual return
What to watch
- File the monthly return and pay by the 15th of the next month. A month you skip does not count as a zero return
- Pass GEL 500,000 and the rate is 3% from that month to the end of the year. Pass it two years in a row and the status ends
- Rent, interest, dividends and property gains fall outside the 1% and are taxed under general rules
- Three cash register fines in one calendar year cancel the status from the start of that year
Tax Code Art. 88–94 · Government Resolution No 415 · MoF Order No 999
Ask about small business statusTax Residency
Spend 183 days or more in Georgia within any continuous 12-month period and you are a Georgian tax resident for that tax year. Residents pay no Georgian tax on income from foreign sources.
183days in any 12 months
Who it applies to
- Anyone physically in Georgia for 183 days or more in a 12-month period ending in the tax year
- Any part of a day spent in Georgia counts as a full day
- High net worth individuals can be granted residency: assets over GEL 3,000,000 or annual income over GEL 200,000 over the last 3 tax years, plus property in Georgia worth at least USD 500,000
What it changes
- A resident’s foreign-source income is exempt from Georgian income tax
- Services you perform in Georgia are Georgian-source income, wherever the client is and wherever the money arrives
- Non-residents pay Georgian tax only on Georgian-source income
Proving it abroad
- Residents request a tax residency certificate from the Revenue Service online
- Georgia has double tax treaties with 58 countries and territories, including the UK and Germany, but not the US or Russia
- High net worth residency is granted one tax year at a time, so the documents are filed again each year
Tax Code Art. 34, 79, 82, 104 · MoF Orders No 60 and 633
Ask about tax residencyCompany Profit Tax and Dividends
A Georgian company pays 15% profit tax when it distributes profit, not while it keeps it. Dividends paid to individuals are then taxed another 5% at source.
15%on distributed profit
How it works
- Retained profit is not taxed. Distributions, expenses unrelated to the business, free transfers and entertainment costs above the limit are
- The amount paid out is grossed up: divide it by 0.85, so the tax equals 17.65% of the net payout
- Banks, credit unions, microfinance organisations and loan providers pay 20%
Paying yourself
- Dividends to individuals carry 5% withheld at source, and that tax is final
- Profit paid out as a dividend to an individual carries 19.25% in total: 15% profit tax, then 5% of the rest
- Salary is taxed at 20% instead, withheld by the company, which files the return by the 15th of the next month
Tax Code Art. 81, 97, 98, 130, 153
Ask about company taxVAT
Once your VAT-taxable supplies pass GEL 100,000 in any 12 consecutive months, you must apply for VAT registration within 2 business days. The rate is 18%.
18%past GEL 100,000
Who it applies to
- Anyone whose taxable supplies pass GEL 100,000 in any 12 consecutive months, counted on a rolling basis rather than per calendar year
- Small business status holders who pass the threshold as well
- Anyone who registers voluntarily
How it works
- VAT is due from the transaction that takes you over the threshold, including that transaction
- Services for a business customer are supplied where that customer is established, so most services to foreign companies fall outside Georgian VAT and don’t count toward the GEL 100,000
Buying from abroad
- A business established in Georgia that buys services from a foreign supplier pays 18% reverse charge VAT as tax agent, whether or not it is VAT-registered
Tax Code Art. 161, 162.1, 165, 166
Ask about VATRental Income
Rent from a flat or house let for people to live in is taxed at 5% with no deductions, as long as you are on the Revenue Service’s register of landlords in time.
5%on residential rent
Who it applies to
- Individuals renting out residential space for people to live in, including a flat or house under construction
- Rent sits outside the 1% small business and micro business regimes
How it works
- Apply to join the register of people renting out residential space. The Revenue Service adds you within 2 business days
- A company tenant withholds 5% if you are on the register when the tax liability arises, and 20% if you are not
- Rent nobody withheld tax on goes on your annual return by 31 March, at 5% if you joined the register before that deadline
Short-term letting
- Until 1 January 2028, short-term letting of your own home can opt into a fixed tax of GEL 10 per square metre a month instead
- That tax is paid quarterly: 15 April, 15 July, 5 October and 15 January
Tax Code Art. 81, 309 · MoF Order No 996
Ask about rental incomeSelling Property
The gain on selling a flat or house you have owned for more than 2 years is tax free. Sell sooner and the gain is taxed at 5%.
0%after 2 years owned
How it works
- The gain is the sale price minus what you paid
- The 2 years run from the registration of your title. A first-line heir adds the time the previous owner held it
- Cars are exempt after 6 months of ownership. Sold sooner, the gain is taxed at 5%
Other assets, gifts and inheritance
- Other assets held over 2 years and not used in a business are exempt too
- Gifts and inheritance from first and second line heirs are exempt, from third and fourth line heirs up to GEL 150,000, and gifts from anyone else up to GEL 1,000
What to watch
- A taxable gain needs its own return, filed by the 15th of the month after the sale
Tax Code Art. 81, 82, 153
Ask about selling propertyProperty Tax
Individuals pay an annual local tax on real estate, cars, yachts and aircraft. Property other than land is exempt when last year’s family income was GEL 40,000 or less.
1 Novreturn due
Who pays
- Owners of real estate, including unfinished construction, and of cars, yachts, helicopters and aeroplanes
- Families whose income last year was over GEL 40,000. At GEL 40,000 or less, only land is taxed
- Family income counts exempt income too, but only 25% of income taxed under the 1% regime
Rates
- 0.05% to 0.2% of market value for families earning under GEL 100,000
- 0.8% to 1% of market value for families earning GEL 100,000 or more
- Your municipal council sets the exact rate within those limits
Deadlines
- Return by 1 November, payment by 15 November
- Tax is charged for the part of the year you owned the property
Tax Code Art. 201, 202, 205, 206
Ask about property taxCrypto
Under a 2019 Ministry of Finance ruling, an individual’s income from selling crypto assets is not Georgian-source income, so it is exempt from income tax.
0%on sales by individuals
What the ruling covers
- Exchanging crypto for national or foreign currency is not subject to VAT
- Under the current Tax Code, crypto assets are not goods and transferring them is not a service for VAT
- Mining power sold to a customer abroad is outside Georgian VAT. Sold to a customer in Georgia, it carries 18%
What it leaves open
- The ruling addresses disposals of crypto assets. It does not cover crypto received as payment for work, staking, or trading as a business
MoF Public Ruling No 201 of 2019 · Tax Code Art. 160, 160.1
Ask about cryptoFines, Audits and Disputes
You have 30 days from service to appeal a Revenue Service decision: first to the Revenue Service, then to the Dispute Resolution Council at the Ministry of Finance or to court.
30 daysto appeal
Common fines
- Late return: 5% of the tax due, or 10% if more than 2 months late. None when the tax due is zero
- Late payment: interest of 0.05% of the unpaid tax for each day
- Tax understated on a return: up to 50% of the understatement
Audits
- The Revenue Service has 3 years to audit a period, counted from the end of that calendar year
- An audit’s tax notice is appealed together with the audit report and decision
Appeals
- The Revenue Service decides a complaint within 20 days
- Its decision can go to the Dispute Resolution Council or to court within 20 days
- An appeal does not suspend the decision
Tax Code Art. 4, 272, 274, 275, 296–306
Ask about a fine or disputeChecked against the Tax Code of Georgia (consolidated 25 June 2026) and Ministry of Finance orders on 17 September 2026.
How a Tax Consultation Works
Send your question
Describe your situation and what you need answered, through the form or on WhatsApp.
Get a quote
We reply within 24 hours on working days. The price depends on your question and the research it needs.
Receive your written opinion
Once you’ve paid, David prepares a written opinion on company letterhead and signs it. It arrives the working day after payment.
Talk it through
A call of up to 60 minutes to go through the opinion, then 7 days to send follow-up questions by email.
Meet David Sisvadze
Founder & Lead Tax Consultant
David spent six years inside the Revenue Service of Georgia, the country’s tax and customs authority, and seven years running import operations in the private sector.
He founded TaxConsultant.ge to give expats and Georgian taxpayers written answers they can act on, and he signs every opinion the practice issues.
More about David- years of experience
- 13+
- years inside the Revenue Service of Georgia
- 6
- years in private-sector import operations
- 7
- 5 out of 5 stars.
"Five-star service! Tbilisi Expat provided clear, efficient, and reliable consulting for my business setup and tax planning. They are super responsive and took care of everything professionally. Perfect for foreign entrepreneurs!"👍♥️🥰
- 5 out of 5 stars.
Excellent service for company registration, tax and business consulting in Georgia. The team is professional, responsive and very knowledgeable. They made the whole LLC setup process simple and stress-free. Highly recommended!
- 5 out of 5 stars.
David helped me to register the company, he was super nice and professional, very good to work with him. Absolutely recommended.🙏
- 5 out of 5 stars.
Very professional accountant service for either IE or legal entity. Highly recommended
Frequently Asked Questions
How much does a tax consultation cost?
It depends on your question and how much research it needs. Send it through the form and we reply with a quote within 24 hours on working days.
What do I get?
A written opinion on your question, on company letterhead and signed by David Sisvadze, a call of up to 60 minutes to go through it, and 7 days of follow-up questions by email.
How quickly do I get the answer?
The written opinion and the call come the working day after you pay.
Which languages do you work in?
English, Russian and Georgian, for both the written opinion and the call.
Do I have to file an annual tax return in Georgia?
You do if you had income nobody withheld tax on. That includes individual entrepreneurs, landlords whose rent was not taxed at source, and anyone with Georgian-source income that was not taxed at source.
The return and the tax are due by 31 March of the following year.
What is the difference between micro and small business status?
Micro business status is for individuals with no staff and up to GEL 30,000 of income a year. That income is exempt from income tax, and no entrepreneur registration is needed.
Small business status is for registered individual entrepreneurs with up to GEL 500,000 a year, taxed at 1%. Consulting work qualifies for neither.
Do foreigners pay pension contributions in Georgia?
Only foreigners with a permanent residence permit are in the funded pension scheme, alongside Georgian citizens. Employees and employers each contribute 2% of salary, and self-employed members can join voluntarily at 4%.
Ask Your Tax Question
Tell us your situation and what you need answered. We’ll reply with a quote.
Helpful to include
- Your status: employee, individual entrepreneur or company owner
- Where your income comes from
- Days spent in Georgia in the last 12 months
- Any letter or decision from the Revenue Service