Tax
Georgian Company Tax: Rates, Regimes and Thresholds Explained
Georgia taxes profit when it leaves the company, not as it is earned, and offers several conditional regimes on top. These articles set out how each one works and what evidence it demands.
28 articles in this category
Is Georgia a Tax Haven? An Honest Answer
No. The country of Georgia taxes company profit at 15% when it is distributed, charges 18% VAT and 20% on salaries, exchanges tax information with other states and, as checked on 13 October 2026, is on neither the EU's nor the FATF's lists. It is a low-tax country with ordinary rules, and its special regimes are conditional. What the label means, why banks and counterparties care about it, who genuinely benefits and who is disappointed.
VAT in Georgia: The Rate, the Registration Threshold and How Filing Works
Georgian VAT is one rate, 18%, and one registration threshold, GEL 100,000 of taxable turnover in any twelve consecutive months. Who has to register and when registering by choice pays, which supplies are exempt with and without credit for input tax, what can be deducted, and how the monthly return works.
Georgia's Profit Tax: What Counts as a Distribution and When the 15% Is Due
A Georgian company pays 15% profit tax on profit it distributes, not on profit it earns. But the Tax Code treats more than a dividend as a distribution: personal expenses paid by the company, gifts, a loan to the founder, payments to low-tax jurisdictions, prices that are not at market level. What counts, how the tax is calculated, and when it is due.
Foreign Income of a Georgian Tax Resident: What Georgia Taxes and What It Leaves Alone
A Georgian tax resident does not pay Georgian income tax on income that is not from a Georgian source. The whole question is therefore what the Tax Code counts as Georgian source, and the answer surprises remote employees and freelancers: work done in Georgia is Georgian income whoever pays for it and wherever the money lands. The source rules line by line, a worked example, the paperwork that supports the position, and the claim your home country may still have.
Crypto Tax in Georgia: Individuals, Entrepreneurs and Companies
Georgia has no crypto tax law. It has a 2019 public ruling of the Minister of Finance, two lines in the VAT chapter of the Tax Code, a National Bank law that prohibits payments in virtual assets, and the ordinary rules for everything else. Together they exempt an individual's gain on selling crypto-assets, keep exchange outside VAT, tax a company only when it distributes profit, and say nothing reassuring about pay received in tokens. Each position with its source, its date and its limits.
International Company Status in Georgia: The Requirements and the Application
International Company status replaces Georgia's standard rates with 5% on distributed profit, 5% on salaries and no dividend withholding, for IT and maritime businesses with a track record and a real operation in Georgia. The Government grants it on an application filed through the Revenue Service, and it can be cancelled back to the day it was granted. The activities it covers, how the experience requirement is met, what substance means, the application step by step, and who should not apply.
A Georgian Tax Residency Certificate: What It Proves and How to Get One
A tax residency certificate is the Revenue Service's written confirmation that a person or a company was resident in Georgia for tax purposes in a named year. It is requested online, it covers one year at a time, and it is what a foreign payer, bank or tax office asks to see. It does not create residence, and it does not end residence anywhere else. Who can ask, how the year is counted, how the request is filed and where the document stops being useful.
Your Georgian Company and Your Home Tax Office: Management, CFC Rules and Permanent Establishment
A Georgian LLC is a Georgian taxpayer. That does not stop the country where its founder lives from claiming the company, its profit, or a share of that profit. Three doctrines do the work: place of effective management, controlled-foreign-company rules and permanent establishment. What each one looks at, what a treaty tie-breaker does, what evidence of management in Georgia looks like, and what cannot be fixed by paperwork.
Property Tax for a Georgian Company: What Is Taxed, the Rate and the Return
A Georgian company pays property tax once a year on the tangible assets on its balance sheet, at a municipal rate of up to 1% of their average net book value, and separately on land, by area. What goes into the base, when the return is due, how the advance payment works, and which regimes remove the tax.
The 1% Tax for IT Freelancers in Georgia: A Developer's Guide (2026)
Georgia's Small Business Status taxes an individual entrepreneur at 1% of turnover, and software development is squarely inside the regime. It is one of the best positions a freelance developer can hold anywhere, but the details decide whether it holds: the activity description, the turnover ceiling, the monthly declaration, the client contracts, and, since 2026, the right-to-work step for foreign nationals. What a developer needs to know before registering.
Virtual Zone Status for a Software Company in Georgia: The Evidence That Wins It
Virtual Zone Person status exempts a Georgian company's exported IT services from profit tax and leaves dividends at 5%. It is granted on application and tested on substance: who writes the code, where, under which contracts, and whether the company can show it. Most refusals and later revocations trace back to a file that asserted development and could not evidence it. What the status is worth, what the authority looks at, how the file is built, and how Trustlex sells it in two stages.
IT Freelancer or IT Company in Georgia: 1% Individual Entrepreneur or Virtual Zone LLC?
Georgia offers IT people two excellent positions, and they are built for different sizes of business. The individual entrepreneur on Small Business Status pays 1% of turnover with almost no administration; the Virtual Zone LLC pays no profit tax on exported IT services and 5% on dividends, with a company to run. The right choice follows from turnover, clients, team and liability, not from the headline rate. The numbers at two sizes, the decision points, and how to move from one to the other.
Georgia's Double Tax Treaties: Withholding on Dividends, Interest and Royalties
A Georgian company that pays its foreign owner, lender or licensor withholds tax at source. Georgia's treaty network can lower that withholding or remove it, but only if the paperwork exists before the payment is made. What the domestic rates are, what a treaty changes, and the certificate everything depends on.
Paying Yourself from a Georgian LLC: Salary, Dividends, or Both
The company has made money and the founder wants some of it. A salary is taxed one way, a dividend another, and the Georgian profit tax model changes the arithmetic that founders bring from other countries. What each route costs, what it needs in place first, and why the usual answer is a modest salary plus dividends.
A Georgian Holding Company: How Foreign Dividends and Share Sales Are Taxed
Georgia taxes company profit only on distribution and leaves most foreign-source dividends and gains on foreign shares outside the net. That makes a Georgian company a credible place to hold operating companies elsewhere, provided the exceptions, the substance and the banking are understood before the shares are moved.
VAT for a Georgian Company That Sells Services Abroad: Place of Supply and the Reverse Charge
Most foreign-owned Georgian companies sell services to customers outside Georgia, and most of them assume VAT does not concern them. Half of that is right. Where the customer decides the place of supply, exported B2B services carry no Georgian VAT; but the same company pays VAT on the foreign services it buys, through the reverse charge, whether registered or not. The rules, the threshold and the mistakes.
Georgia, the UAE or Armenia: Where a Remote Founder Should Incorporate
Three jurisdictions keep appearing on the same shortlist for founders who sell services across borders and want a company that is simple to run. They are not alike. Georgia, the UAE and Armenia differ in how they tax, how they let foreigners in, how their banks behave and what a company costs to keep alive. A structural comparison, the trade-offs, and the kind of business each one actually suits.
The 1% Route for Freelancers in Georgia: How It Really Works
Small Business status explained for the people who actually use it - freelancers and consultants: registration, the excluded-activity list, the cap and what happens when you cross it, and the monthly obligations nobody mentions.
Digital Nomads in Georgia: Where You Live, Where You Are Taxed, and What to Register
The 183-day test, how Georgia treats foreign-source income, when a remote worker actually needs an Individual Entrepreneur, and the common error of assuming a Georgian company solves a home-country tax problem.
Free Industrial Zones in Georgia: Who They Are Actually For
Georgia's Free Industrial Zones offer significant exemptions - and significant conditions. What the zones are, the legal framework behind them, which taxes they change, how trade with mainland Georgia is treated, the real running costs, the compliance obligations, and when a Virtual Zone or International Company status fits better.
Taxation in Georgia: A Complete Guide for Companies and Founders
Every tax a Georgian company and its owners realistically meet - corporate income tax on the Estonian model, dividends, VAT and reverse charge, payroll and pension, property, plus the preferential regimes, residency, and the compliance rhythm.
Georgia's 1% Tax: Small Business Status for Individual Entrepreneurs (2026 Guide)
How Georgia's famous 1% tax regime actually works in 2026: who qualifies for Small Business Status, the 500,000 GEL threshold, the list of excluded activities, the VAT trigger, the new effective-date rule, the compliance obligations, and when an LLC is the better choice.
Virtual Zone vs International Company Status: Choosing Georgia's IT Tax Regime
A side-by-side comparison of Georgia's two headline IT tax regimes - Virtual Zone Person and International Company Status - covering eligibility, corporate and salary taxation, VAT on exports, substance requirements, and which regime fits which kind of software business.
Georgian Tax Residency for Founders: the 183-Day Rule and the HNWI Route
Why registering a Georgian company does not make you a Georgian tax resident, how the 183-day test works, how the High Net Worth Individual route grants residency without 183 days, the tax residency certificate, and why founders should plan residency and structure together.
Georgia Tax Status Planning: How Founders Should Choose the Right Route
A practical guide to Georgia's tax-status options for founders in 2026: standard LLC profit tax, Small Business Status, Virtual Zone Person, International Company Status, VAT and payroll, substance requirements, and why company formation is not the same as tax residency.
Registering a Company in Georgia as a Non-Resident: What Foreigners Need to Know
Can a foreigner own a Georgian company, do you need residency or a visa, and can you do it without visiting? A practical guide to non-resident company formation in Georgia - ownership, the remote process, tax options with their conditions, banking, and the home-country question most guides skip.
Tax Exemptions & Preferential Tax Regimes in Georgia
A practical overview of Georgia's preferential tax statuses - Virtual Zone Person, International Company Status, Free Industrial Zones, Small Business and Micro Business - who qualifies, the headline rates, the legal framework, and how to apply.
Forming a Georgian Company Remotely: Power of Attorney, Apostille & Notarisation
How non-residents incorporate in Georgia without travelling - the role of the Power of Attorney, the difference between apostille and consular legalisation, certified translation, realistic timelines, and the drafting decisions that decide whether the POA protects you or exposes you.
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