ARTICLE · 12 FEBRUARY 2025
Georgia Tax Card 2025
Georgian tax legislation envisages five national taxes (Personal Income Tax, Corporate Tax, Value Added Tax, Excise Tax and Import Tax) and one local tax (Property Tax). There is no social security, wealth...
OVERVIEW
Georgian tax legislation envisages five national taxes (Personal
Income Tax, Corporate Tax, Value Added Tax, Excise Tax and Import
Tax) and one local tax (Property Tax). There is no social security,
wealth, gift or inheritance, capital gains or branch remittance
taxes.
I. Personal Income Tax
1.1 Tax Rates
| Taxable Income |
Tax Rates |
| Employment Income |
20% |
| Income from Economic Activities |
20% |
| Income of an Individual Entrepreneur with the status of Small
Business (annual gross income less than 500,000 GEL) |
1%
3% - if gross income received from the economic activities has
exceeded 500 000 GEL.
|
| Rental Income |
20% |
| Dividends, Interests |
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