'%3e%3cpath%20fill='%23eee'%20d='M0%200h224l32%2032%2032-32h224v224l-32%2032%2032%2032v224H288l-32-32-32%2032H0V288l32-32-32-32Z'/%3e%3cpath%20fill='%23d80027'%20d='M224%200v224H0v64h224v224h64V288h224v-64H288V0h-64zm-96%2096v32H96v32h32v32h32v-32h32v-32h-32V96h-32zm224%200v32h-32v32h32v32h32v-32h32v-32h-32V96h-32zM128%20320v32H96v32h32v32h32v-32h32v-32h-32v-32h-32zm224%200v32h-32v32h32v32h32v-32h32v-32h-32v-32h-32z'/%3e%3c/g%3e%3c/svg%3e)
Social security in Georgia 2026
Georgia takes no health or unemployment contributions from salaries — just a 2% funded pension deduction.
Your employer adds another 2%, and the state tops up 2% for annual income under GEL 24,000 or 1% between GEL 24,000 and 60,000.
Above GEL 60,000 of income the state top-up stops, but the 2% + 2% keeps flowing into your personal account.
Self-employed people can join voluntarily at 4% of income.
At a glance
- top rate
- 2% employee contribution
- entry band
- 2% from the first lari of salary
- tax year basis
- Calendar year 2026
- filing deadline
- Withheld and remitted by the employer monthly
- residency basis
- Applies to employment in Georgia; scheme launched 1 January 2019
- regime flag
- State top-up of up to 2% on lower incomes
Rates
Funded pension contributions 2026
| Contributor | Rate |
|---|---|
| Employee | 2% of gross salary |
| Employer | 2% of gross salary |
| State — annual income under GEL 24,000 | 2% |
| State — annual income GEL 24,000 to 60,000 | 1% |
| State — annual income above GEL 60,000 | 0% |
| Self-employed (voluntary) | 4% of income |
Marginal rates apply within each band.
Thresholds & allowances
- State top-up ceilingGEL 60,000 annual income
The government match is 2% below GEL 24,000, 1% up to GEL 60,000, and nothing above.
- Health contributionsNone from pay
Public healthcare is budget-funded; no payroll health deduction exists.
Residency
Residency trigger
The scheme attaches to employment income paid in Georgia; employers enrol staff and remit contributions monthly alongside payroll tax.
Non-resident treatment
Foreign employees working for Georgian employers are generally enrolled the same way; there is no separate expatriate contribution regime.
Notes
- On a GEL 3,000 monthly salary the employee sees a GEL 60 pension deduction — 2% — while the employer adds another 60.
- The scheme is a personal savings pot: balances are invested and belong to the member at pension age.
- Combined with the flat 20% income tax, total payroll deductions for most employees come to 22% of gross pay.
- The scheme launched on 1 January 2019, and participation is standard for employees hired since.
FAQ
What comes off my Georgian payslip in total?
20% income tax plus the 2% pension contribution — 22% all-in for most employees. There are no separate health or unemployment charges.
Does the government really add to my pension?
Yes — 2% of salary if you earn under GEL 24,000 a year, 1% up to GEL 60,000, and 0% above that.
Figures: tax year 2026, compiled from public sources. Not tax advice.