Georgia’s accounting and tax rules depend on your activity and status. Eligible micro businesses may be income-tax exempt, while qualifying Small Business Status income is generally taxed at 1%, rising to 3% when the statutory threshold rules apply. The standard income-tax rate is 20% and VAT is 18%. Company profit tax is generally 15% on distributed profit and specified other payments, with gross-up. A 5% tax applies to qualifying residential rent and certain dividends, interest, royalties or residential-property gains; exemptions and different rules also apply. Property tax depends on the owner, taxable assets, family income and land. Virtual Zone, International Company and Free Industrial Zone relief require separate eligibility checks.
e.g. micro business (if eligible)
0%
Qualifying B2B services supplied abroad
Outside scope
General B2B IT, consulting and outsourcing services may fall outside Georgian VAT where the customer’s receiving establishment is abroad; check the place-of-supply exceptions.
Qualifying IT Virtual Zone profit
0%
IT Virtual Zone corporate income tax exemption applies to qualifying foreign supplies of information technology developed by the Virtual Zone company; other income requires separate review.
Eligible Small Business Status income
1%–3%
Small Business Status income tax on qualifying Georgian-source business receipts; the 3% threshold rule and excluded income require separate review.
Property tax — subject to ownership and income rules
Up to 1%
Property tax on taxable assets: enterprise rules differ from individual rules; for 2026, individual property other than land is exempt when prior-year family income does not exceed GEL 100,000.
Qualifying rent, dividends and other specified income
5%
5% applies to qualifying residential rent, dividends, interest, non-resident royalties and taxable residential-property or vehicle gains; conditions and exemptions differ.
Standard corporate profit tax
15%
Standard corporate profit tax on distributions and specified other taxable payments; the taxable disbursement is generally grossed up by dividing it by 0.85.
Standard VAT on taxable supplies
18%
Standard VAT on taxable goods and services; exemptions and place-of-supply rules require separate checks.
personal income tax (standard)
20%