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Withholding tax in Georgia 2026
Withholding does most of the work in Georgia: 20% on salaries, 5% final on dividends and interest.
Payments to non-residents carry 5% on dividends, interest and royalties.
Payments to recipients in blacklisted low-tax jurisdictions jump to 15%.
Georgia's 58 double tax treaties can reduce the rates further.
At a glance
- top rate
- 20% (salary withholding)
- entry band
- 5% on dividends, interest and royalties
- tax year basis
- Calendar year 2026
- filing deadline
- Withheld and remitted by the payer; recipients rarely file
- residency basis
- Applies to Georgian-source payments to residents and non-residents
- regime flag
- 15% rate for blacklisted-jurisdiction recipients
Rates
Withholding on Georgian-source payments 2026
| Payment | Rate |
|---|---|
| Salary (residents and non-residents working in Georgia) | 20% |
| Dividends | 5% final |
| Interest | 5% final |
| Royalties to non-residents | 5% |
| Payments to blacklisted low-tax jurisdictions | 15% |
Marginal rates apply within each band.
Thresholds & allowances
- Finality of the 5%No further tax
Dividends and interest withheld at 5% do not enter any other tax calculation.
- Treaty network58 countries
Reduced rates or exemptions apply on claim through the payer.
Residency
Residency trigger
The payer withholds at source on Georgian-source payments; for most passive income the deduction is final and no return follows.
Non-resident treatment
Non-residents with only withheld Georgian income have no filing duty; the 5% or 20% at source closes the matter, subject to treaty claims.
Notes
- The blacklist rule targets recipients registered in territories with profit tax of 5% or less or none at all — payments there attract 15% instead of 5%.
- Interest paid to a non-resident with no local business presence is withheld at 5% and is final.
- Employers withhold the 20% on salary monthly whether the employee is Georgian or foreign — the source of the work, not the passport, decides.
FAQ
As a non-resident, what is withheld on royalties from a Georgian company?
5%, unless one of Georgia's 58 tax treaties sets a lower rate — or 15% if you are set up in a blacklisted low-tax jurisdiction.
Do I file anything after the 5% comes off my interest income?
No. The 5% withheld at source is a final tax, so there is 0 further paperwork for that income.
Figures: tax year 2026, compiled from public sources. Not tax advice.