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Georgia tax guide 2026
Georgia runs one of the simplest personal tax systems anywhere: a flat 20% on income earned in the country, with foreign-source income of residents generally untaxed. Registered small entrepreneurs can pay just 1% of turnover, dividends and interest are settled with a 5% final deduction, and there is no wealth, estate or general capital gains regime layered on top.
- Rate range
- 0% – 20%
- Key allowance
- Foreign-source income of residents: 0% under the territorial system
- Tax year
- Calendar year 2026
- Filing deadline
- 31 March 2027 — the law says before 1 April (annual declaration, only where tax was not withheld at source)
Taxes covered
- Income tax20%
Single flat national rate on Georgian-source income. No progressive scale, no municipal income taxes.
- Dividend tax5%
Final 5% withholding on dividends from Georgian companies. Once withheld, no further tax and nothing to file.
- Capital gains tax0% – 20%
No separate gains tax — Georgian-source gains join income at the flat 20%, with a 5% rate or full exemption for property and vehicles depending on holding period.
- Crypto tax0%
Individual crypto gains are classified as foreign-source income and are therefore untaxed. No dedicated crypto tax exists.
- Social security2%
No general social insurance from pay. The only deduction is a 2% funded pension contribution, matched by the employer and topped up by the state.
- Inheritance tax0% / 20%
No estate duty exists. Inheritances and gifts are income-tax events, with close family fully exempt and distant heirs exempt up to GEL 150,000.
- Withholding tax5% – 20%
Salary is withheld at the flat 20%; dividends and interest at a final 5%. Non-resident payments follow the same low pattern.
Special regimes
- Small Business Status
Registered individual entrepreneurs pay 1% of turnover instead of 20% of profit, up to GEL 500,000 of yearly turnover.
- Territorial taxation
Residents pay Georgian tax only on Georgian-source income — foreign salaries, dividends and gains stay outside the net.
- High-net-worth individual (HNWI) residency
A wealth-based route grants tax residency without meeting the 183-day physical presence test.
Recent changes
- 2026-01-01No individual tax changes for 2026 — the flat 20%, the 5% on dividends and interest and the 1% small-business regime carry into the year unchanged per public guides.
- 2019-01-01Mandatory funded pension launched: 2% from the employee, 2% from the employer and a state top-up of up to 2% depending on income.