Low tax burden: Flat income tax and zero tax on reinvested corporate profits.
Minimal bureaucracy: Rapid business registration and high rankings for ease of doing business.
Economic freedom: Liberal trade policies and minimal state interference in private market operations.
Cons
Geopolitical instability: Ongoing territorial disputes and risks associated with regional political tensions.
Judicial system concerns: Potential for political influence and inconsistent enforcement of the rule of law.
Infrastructure limitations: Developing transport networks and reliance on external energy sources.
In Georgia, you can set up a company in half a day, without slipping a single bribe, and tax your turnover at just 1% if you're a freelancer.
The catch: courts are unpredictable, banks get spooked easily by foreign wire transfers, and political stability looks shaky as the ruling party cozies up openly to Moscow.
Besides that: Tbilisi feels genuinely safe in its nicer neighborhoods, roads turn to rubble the moment you leave the center, the food and wine are excellent, and the mountains will take your breath away.
Georgia taxes personal income at a middling 20%, but only on what you earn locally.
The territorial regime is your lever: whatever you make abroad while living here stays out of the taxman's reach.
01.1Income tax
Personal income tax
20%
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De quoi s’agit-il ?What residents pay on what they earn: salary, freelance income, sometimes dividends too. We show the system (flat or progressive) and the top rate.
Source et informations complémentairesflat rate
01.2Tax residence test
A single active rule is enough to make you tax-resident.
183-day rule
exists here
Economic interest
does not exist here
Family centre
does not exist here
Habitual abode
does not exist here
Extended-stay test
does not exist here
Income tax simulatori
If you earn
a year, you will pay
.
Roughly
effective, with a marginal rate of
.
Will your wealth be taxed?YES, BUT LIGHTLY.
Capital gains get off easy in Georgia (5%); the annual wealth tax doesn't (top rate 1%). It nibbles your pile every year, sold or not, and over a long hold the nibbling out-eats the sale tax entirely.
Watch the stock, not just the flow.
02.1Investment income
Capital gains
5%
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De quoi s’agit-il ?The tax on your profit when you sell something that gained value: stocks, property, crypto, a business. Some countries skip it entirely.
Source et informations complémentairesflat
Dividend tax
20%
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De quoi s’agit-il ?What you pay when your company sends you dividends. It stacks on top of corporate tax, so the combined bill is what really counts.
Source et informations complémentairesflat
Interest income
20%
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De quoi s’agit-il ?The tax on income from savings, bonds and loans. Matters when choosing where to park your cash.
Source et informations complémentairesflat
02.2Wealth & estate
Wealth tax
NONE
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De quoi s’agit-il ?A yearly tax on what you own above a threshold, whether you sell or not. Most countries scrapped it; a few still run one.
Source et informations complémentairesno annual wealth tax · no real-estate wealth tax · no net-worth assessment
Inheritance system
NONE
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De quoi s’agit-il ?What heirs pay on what they inherit, by category (spouse, children, others), with allowances and top rates. Plenty of countries charge nothing at all.
Source et informations complémentairesno estate tax · no heir-based duties · no succession tax framework. Wealth transfers across heir-classes are not taxed in this jurisdiction. Only standard probate / registration fees may apply.
02.3Crypto
Crypto · tax regime
ZERO TAX
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De quoi s’agit-il ?How crypto gains are taxed here: zero, flat, progressive or grey zone. Includes whether crypto-to-crypto swaps count as taxable events.
Source et informations complémentairesRate: 0% · Under Public Ruling No. 201 (2019) of the Ministry of Finance, individuals are exempt from income tax on gains from the sale or exchange of crypto-assets. This is based on the interpretation that crypto-assets are virtual and their supply constitutes non-Georgian source income, which is exempt for individuals under Georgia's territorial tax system. VAT is also not applicable. Professional or entrepreneurial trading is subject to standard personal income tax at 20%.
Crypto-to-crypto
NEUTRAL
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De quoi s’agit-il ?How crypto gains are taxed here: zero, flat, progressive or grey zone. Includes whether crypto-to-crypto swaps count as taxable events.
Source et informations complémentairesa swap is not a taxable realisation event
FATF travel rule
NOT SIGNED
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De quoi s’agit-il ?Does this country enforce the crypto Travel Rule? If yes, exchanges must identify senders and recipients, like banks do for wire transfers.
Source et informations complémentairesno information-sharing obligation on VASP transfers
Easy to run a company there?YES.
Georgia runs no corporate income tax and no criminal liability for misuse of corporate assets: fiscally and legally featherweight.
The catch: registries are public, so your name as shareholder is one search away for any curious stranger. They won't tax you, they won't prosecute you. They'll just put you in the shop window.
03.1Rates
Corporate tax
0%
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De quoi s’agit-il ?What companies pay on their profits. The headline rate is a starting point: IP boxes and holding regimes often pull the real rate lower.
Source et informations complémentairesflat · +15% on distributed profits
VAT standard rate
18%
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De quoi s’agit-il ?The sales tax baked into almost everything you buy here. One standard rate, plus reduced rates on things like food or books.
Source et informations complémentairessingle rate · no reduced tiers
18%
03.2Regime & registry
IP Box · Patent Box
NONE
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De quoi s’agit-il ?A discounted tax rate on income from patents, software and designs, often 5 to 10%. A magnet for tech and licensing businesses.
Source et informations complémentairesno IP regime · IP income taxed under standard corporate rules
Misuse of corporate assets
NO CRIMINAL
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De quoi s’agit-il ?If you spend company money on yourself, is it a crime (prison possible) or a civil matter? Some countries prosecute even sole shareholders.
Source et informations complémentairesno criminal liability · In Georgia, the Criminal Code (Articles 182 and 220) requires 'substantial damage' to the organization's interests or the property of 'another' to trigger criminal liability. In a solvent company where the sole director is also the sole shareholder, the owner's consent is generally interpreted as aligning the company's interests with their own, thereby negating the 'detriment' or 'unlawful' elements required for a criminal conviction. Such actions are primarily addressed as tax violations (e.g., Article 218 for tax evasion) or civil breaches of fiduciary duties under the Law of Georgia on Entrepreneurs (2021).
Shareholders privacy
PUBLIC
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De quoi s’agit-il ?How visible a company's shareholders and directors are: free public registry, paywalled, restricted or fully private. More privacy, but sometimes warier banks.
Source et informations complémentairesNational Agency of Public Registry (NAPR) - Business Registry
Directors privacy
PUBLIC
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De quoi s’agit-il ?How visible a company's shareholders and directors are: free public registry, paywalled, restricted or fully private. More privacy, but sometimes warier banks.
Source et informations complémentairesNational Agency of Public Registry (NAPR) - Business Registry
03.3Incorporation cost
In this country, the most standard company form is called შეზღუდული პასუხისმგებლობის საზოგადოება (Limited Liability Company (LLC)). The costs below are for incorporating a company in its simplest form, for reference only.
State Registration Fee (Standard & English Extract)
USD 48
Professional Incorporation & Legal Service
USD 576
Document Translation and Notarization
USD 58
Total
USD 681
A good fit for a holding?YES.
Georgia pairs a moderate treaty network (35 signed) with a full participation exemption (100% on qualifying dividends and gains).
A perfectly honest holding base: not the NL/LU/SG first division on treaty count, but the pipes don't leak.
04.1Substance & exemptions
Territorial · individuals
TERRITORIAL
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De quoi s’agit-il ?Does this country tax only local income (territorial) or everything you earn worldwide? Territorial means your foreign income stays untaxed here. Huge.
Source et informations complémentairesterritorial — foreign-source income generally untaxed
Territorial · corporates
WORLDWIDE
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Source et informations complémentairesworldwide corporate taxation
Participation exemption
100%
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De quoi s’agit-il ?Can a holding company receive dividends from its subsidiaries tax-free? The cornerstone of any serious holding structure.
Source et informations complémentairesno minimum threshold · no holding period
CFC rules
NONE
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De quoi s’agit-il ?Anti-offshore rules: they tax you at home on your foreign company's profits, even if nothing was distributed. Where they exist, offshore setups get tricky.
Source et informations complémentairesno controlled foreign corporation regime · foreign-source corporate income out of scope
04.2Withholding tax · non-resident
WHT · dividends
5%
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De quoi s’agit-il ?The cut this country takes when it sends dividends, interest or royalties abroad. Tax treaties can shrink it; blacklists can inflate it.
Source et informations complémentairesnon-resident outbound
WHT · interest
5%
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Source et informations complémentairesnon-resident outbound
WHT · royalties
5%
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Source et informations complémentairesnon-resident outbound
Tax-haven WHT
15%
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Source et informations complémentairespenalty rate · blacklisted destinations
04.3Treaty network
Treaties signed
35
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De quoi s’agit-il ?Deals with other countries to avoid double taxation and cut withholding taxes. The bigger the network, the easier your money moves across borders.
Source et informations complémentairesactive
Treaties pending
—
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Source et informations complémentairesin negotiation
Tax treaty network
origin · GE0%> 0%no treaty
⌖
Inspect a country
Hover any country on the map to read its withholding-tax treaty with GE.
Country
Status
Dividends
Interest
Royalties
∅
// no treaties match
Easy to come and go?LITTLE.
Coming and going from Georgia costs you nothing worth mentioning. Territorial regime (foreign income stays foreign), no exit tax at the door.
You show up with your stuff, you leave with your stuff, plus whatever you earned abroad in between. Borders the way they should all work.
05.1Exit & dual nationality
Exit tax
NONE
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De quoi s’agit-il ?What the country charges you for leaving: tax on your unrealized gains, as if you'd sold everything at the border. Here you'll see if it exists and when it triggers.
Source et informations complémentairesno triggers active · residence change tax-free · no deemed-disposal mechanism
Dual citizenship
FORBIDDEN
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Source et informations complémentairesnaturalisation requires renouncing existing citizenship
05.2Citizenship paths
Residence
10 years
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Source et informations complémentairesavailable path to naturalisation
Marriage
—
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Source et informations complémentairesavailable path to naturalisation
Birth
—
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Source et informations complémentairesnot available
Descent
—
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Source et informations complémentairesnot available
Investment
—
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Source et informations complémentairesnot available
Is your money watched?YES, CLOSELY.
Georgia signed every exchange framework that matters and runs a public corporate registry. Whatever you do here (earn, hold, structure) is reported, searchable, or both.
Your money is watched from every angle; if discretion is part of your plan, this isn't your jurisdiction.
Multilateral reporting frameworks
4/9 active
· 3 pending
CRS
2024
CARF
—
FATCA
2014
MLI
2019
BEPS
—
MAAC
2011
GLOBAL FORUM
—
EOIR
—
CRYPTO TRAVEL RULE
—
Is it blacklisted?NO.
Georgia sits on no major blacklist, though it's outside the FATF club.
Some counterparties will run a bit of extra due diligence out of habit, but there's no formal stigma: you won't get hassled for dealing with it.
Blacklist exposureClear everywhere
EMBARGO
un / us / eu sanctions
FATF
grey / black list
EU
non-cooperative list
FRANCE
ETNC list
SPAIN
tax-haven list
PORTUGAL
favourable regimes
BRAZIL
low-tax list
Do you feel free there?NO.
Press freedom in Georgia is locked down (RSF rank #114). Independent media and civic space operate under pressure (when they operate at all), and that kind of grip usually spills over into economic life too.
Small mercy: crypto isn't formally banned.
08.1Press freedom
Press freedom · RSF index
114/180
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De quoi s’agit-il ?The RSF world ranking of press freedom. A good proxy for censorship and civil liberties. The lower the rank, the freer the press.
Source et informations complémentairesscore 50 · ↓ 11 ranks year-on-year
Central bank digital currencyi
Program
Status
Cross-border
Sources
Digital Lari
The introduction of a digital Lari has the capability to produce a considerable impact on current monetary policy and payment systems, while also spurring the growth of financial technologies and innovative financial products and services. Nevertheless, it is crucial to take into account the potential hazards linked with the launch of a digital currency. In order to mitigate these risks, NBG intends to commence a restricted-access live pilot of the Digital Lari.
The two rails that matter are both dead in Georgia. Stripe won't onboard you, so card payments mean a foreign structure or a local processor with its own rules. Amazon doesn't deliver either.
Some secondary services run (5/11), but for an online business this is swimming against the current.
Accept payments3/6 available
Stripe
card payments
PayPal
wallet payments
Adyen
enterprise psp
Mollie
eu payments
GoCardless
direct debit
Paddle
merchant of record
Bank and move money1/3 available
Wise
multi-currency
Revolut
personal banking
Revolut Business
business banking
Buy and sell on Amazon1/2 available
Amazon
consumer delivery
Amazon Seller
marketplace selling
SEE ALSO
Other jurisdictions worth comparing
Picked by similarity of strategic profile to Georgia. No editorial ranking — neighbours in the same scoring space.
