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According to the World Bank, Georgia is the 3rd Least Tax Burden Country in the World with Total Tax Rate (9.9%)
In Georgia, investors can enjoy low tax rates and a transparent taxation system. Tax Code envisions six types of taxes within two groups: state and local. There are five taxes imposed at the state/national level: corporate income tax, personal income tax, value added tax, excise tax and customs tax. Property tax is levied at the local level under normative acts of local self-governance bodies.

Taxpayers in Georgia are subject to the following flat tax rates:

  • 15% Corporate Profit Tax
  • 20% Personal Income Tax
  • 18% Value Added Tax (VAT)
  • 0%, 5% or 12% Import Tax
  • on few selected goods Excise Tax
  • up to 1% Property Tax

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.