Personal income tax
The general flat rate applies to taxable personal income; Georgian-source analysis and exemptions matter.
Taxes in Georgia · 2026
Start with the facts.
Then choose the regime.
A practical map of Georgian personal, business, corporate and cross-border tax questions—built from Revenue Service, legislation and current Big Four technical updates.
Headline map
Know what each rate
does—and does not—mean.
Small Business Status
Eligible Individual Entrepreneurs may pay 1% of qualifying turnover, normally subject to the GEL 500,000 threshold and activity rules.
Corporate profit tax
Georgia generally taxes distributed profits and specified deemed distributions under its Estonian-model corporate regime.
VAT
The standard VAT rate. Registration, place-of-supply, reverse-charge and input-credit rules need separate analysis.
Dividends / interest
Common domestic withholding headline rates; treaty, payer, recipient and exemption facts can change the result.
Property tax
For individuals, family income and taxable property conditions matter; land follows separate rules.
Completed tax guides
Open the question
closest to your facts.
01
Georgia’s 1% regime
Eligibility, excluded activity, turnover threshold, VAT, source and monthly filing.
Read guide →02Tax residency
183-day test, certificate, treaty overlap and HNWI route.
Read guide →03Crypto tax in Georgia
The 0% individual rule, companies, mining, VAT, VASP regulation and bank evidence.
Read guide →04Annual tax return
Who files by 31 March, foreign income, RS.ge workflow and monthly exceptions.
Read guide →05Property tax
Family-income bands, market value, land, rent, sale gains and November deadlines.
Read guide →06Virtual Zone IT status
Qualifying software activity, foreign customers, records and application support.
Read guide →07Accounting and declarations
Monthly compliance for IE, LLC, VAT and payroll clients.
See plans →The questions that change the answer
Tax is a sequence,
not a slogan.
Who is the taxpayer?
Individual, IE, Georgian company, foreign company, permanent establishment or more than one.
Where is income sourced?
Customer residence alone does not always settle service source, employment source or permanent-establishment exposure.
Where are you resident?
Georgia’s domestic test and another country’s test can overlap; treaty tie-breakers require evidence.
Is VAT separate?
A 1% income-tax regime does not remove VAT analysis. Registration and place-of-supply need their own review.
Was profit distributed?
For many Georgian companies, corporate tax timing is connected to distributions and specified non-business transactions.
Are parties related?
KPMG reports a new 2026 form for international controlled transactions above GEL 500,000, applying from the 2025 reporting year.
Research desk
Official first.
Technical interpretation second.
RS.ge provides registration, declarations, taxpayer services and practical administration. The Tax Code is the legal base. Big Four summaries help identify interpretation and recent developments but do not replace the law or individualized advice.
Reviewed 17 July 2026. General information only. Rates and regimes have exceptions; use current Georgian law and advice matched to the transaction.