Georgian Tax Blog
Guides to Georgian tax for expats and locals, checked against the Tax Code of Georgia and Revenue Service guidance.
Who Qualifies for Small Business Status in Georgia (1% Tax)
VAT in Georgia: The 18% Rate and the GEL 100,000 Rule
US Citizens Living in Georgia: Taxes in Both Countries
Taxes in Georgia: Rates, Exemptions and Who Pays What
Georgia Tax Residency Certificate: How to Apply and Use It
Tax Penalties Georgia: The 5% Fine and 0.05% Daily Interest
Tax Identification Number in Georgia: A Guide for Foreigners
Tax Dispute Georgia: Appealing a Revenue Service Decision
Tax Audit in Georgia: How Far Back the Revenue Service Goes
Small Business Status in Georgia: How the 1% Tax Works
The GEL 500,000 Small Business Status Limit and the 3% Rate
Small Business Status Georgia: The Monthly Declaration
Tax on Selling Property in Georgia: 5% and the 2 Year Rule
Reverse Charge VAT in Georgia: 18% on Foreign Services
Rental Income Tax in Georgia: The 5% Rate and Who Registers
Remote Work Tax in Georgia: 20%, 1% and Who Pays Which
Moving to Georgia: The Tax Steps for Your First Year
Micro Business Status Georgia: 0% Tax Under GEL 30,000
Individual Entrepreneur vs LLC in Georgia: The Tax Difference
HNWI Tax Residency in Georgia: Requirements and Renewal
Georgia Tax Residency: The 183-Day Rule and How Days Count
Georgia Tax Deadlines: Monthly, Annual and One-Off Due Dates
Foreign Income Tax in Georgia: What Is Exempt, What Is Not
Foreign Company Owner Living in Georgia: What You Owe
Dividend Tax in Georgia: The 5% Withheld at Source
Crypto Tax in Georgia: The 0% Rule and Where It Stops
Corporate Income Tax in Georgia: 15% on Distributed Profit
Annual Tax Return Georgia: Who Files It and by 31 March
The 1% Tax Without Living in Georgia: What It Covers
Double Tax Treaties in Georgia: How Relief Is Claimed
Georgian Tax Topics
- 1%1% Small Business StatusIndividual 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.Read the summary
- 183Tax ResidencySpend 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.Read the summary
- 15%Company Profit Tax and DividendsA 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.Read the summary
- 18%VATOnce 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%.Read the summary
- 5%Rental IncomeRent 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.Read the summary
- 0%Selling PropertyThe 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%.Read the summary
- 1 NovProperty TaxIndividuals 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.Read the summary
- 0%CryptoUnder 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.Read the summary
- 30 daysFines, Audits and DisputesYou 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.Read the summary
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