Europe · Rank 1 of 25 in the overall ranking

Taxes in Georgia

Q: How much tax do you pay in Georgia?

Personal income: 0% abroad. Company tax: 1% / 15%. Small business status: 1% on turnover up to GEL 500,000. Otherwise companies pay 15% only when distributing profit. Local salaries are taxed at 20%.

Tbilisi · Batumi

Small business 1%Territorial

Personal income0% abroad

Company tax1% / 15%

Minimum days183

Cost of residencyCheap

How to get residency

Residence permit through a company, investment or work. Banking and company setup in a few days.

Days you must stay

183 days a year, or high-net-worth status that requires no days.

Small print

Small business status: 1% on turnover up to GEL 500,000. Otherwise companies pay 15% only when distributing profit. Local salaries are taxed at 20%.

Personal income tax9/10

Company tax9/10

Cost of residency9/10

Ease8/10

Life and connections6/10

If you move here

To stop paying tax at home you must live in Georgia most of the year, have your centre of life there and, if you own a company, run it from there. A tax residency certificate from Georgia is your best proof.

Also check whether an exit tax applies to you and read the tax treaty, if there is one.

Am I still tax resident at home? · Calculate the exit tax · Compare Georgia with other countries

Sources · reviewed on 2026-11-01

29 Countries That Don't Tax Foreign Income in 2026 (IMI Daily)

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