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Taxation Structure

  • No payroll tax or social insurance tax.
  • No capital gains tax.
  • No wealth tax, inheritance tax or stamp duty.
  • Foreign-source income of individuals fully exempted.
  • A model been has launched since January 1, 2017, which means that reinvested profit will be free from taxes until distribution of dividends.
  • SVery strong political commitment to low and simple taxation and improvement of services.
  • Significantly streamlined tax and customs administration geared towards provision of maximum comfort to businesses and investors.

  • Georgia has double taxation avoidance treaties with 54 countries.