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Dividend tax in Georgia 2026
Dividends from Georgian companies carry a flat 5% tax, withheld by the company before payment.
The 5% is final — the dividend does not enter your other taxable income.
Dividends from foreign companies are foreign-source income and therefore untaxed for residents.
Non-resident shareholders face the same 5%, before any treaty reduction.
At a glance
- top rate
- 5% final
- entry band
- 5% from the first lari of dividends
- tax year basis
- Calendar year 2026
- filing deadline
- Withheld at source; no filing for the shareholder
- residency basis
- Georgian-company dividends taxed; foreign dividends exempt for residents
- regime flag
- Territorial system keeps foreign portfolio income at 0%
Rates
Dividend taxation 2026
| Situation | Rate |
|---|---|
| Resident receiving Georgian-company dividend | 5% withheld, final |
| Non-resident receiving Georgian-company dividend | 5%, subject to treaty relief |
| Resident receiving foreign-company dividend | 0% — foreign-source |
Marginal rates apply within each band.
Thresholds & allowances
- Dividend exemption for foreign holdings0%
Foreign-company dividends fall outside the territorial net for resident individuals.
- Further tax after the 5%None
Withheld dividends are excluded from gross income — the 5% settles everything.
Residency
Residency trigger
Liability follows the payer: dividends declared by Georgian companies are taxed at source at 5% whoever the shareholder is.
Non-resident treatment
Non-residents pay the same 5% at source; treaty rates may bring it lower, claimed through the payer.
Notes
- The company handles everything — it withholds the 5% and remits it, so shareholders see the net 95% and have no paperwork.
- Payments to recipients registered in blacklisted low-tax jurisdictions attract a higher 15% withholding.
- For a resident with an international portfolio, only the Georgian names in it generate local dividend tax; the rest arrives at 0%.
FAQ
How much tax on a GEL 10,000 dividend from my Georgian company?
GEL 500 — the company withholds 5% and pays you 9,500. Nothing further is due and nothing needs filing.
I hold US and European shares — does Georgia tax those dividends?
No. Foreign-source dividends of resident individuals are untaxed under the territorial system, so the Georgian charge is 0%.
Figures: tax year 2026, compiled from public sources. Not tax advice.