OpenAccountants/Georgia/Georgia Corporate Income Tax

Georgia Corporate Income Tax

Name: OpenAccountants MCP Server
Author: OpenAccountants

Source-cited draft: corporate income tax for Georgia (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Applicable period 2025Source-cited draft· Last updated Jun 25, 2026

Authored by Gvantsa Amiridze

Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.

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Key figures — Georgia, 2025

Every figure is drawn from this Tax Guide and cited to its source.

Estonian distribution model overview

Since 1 January 2017 Georgia taxes corporate profit only when it is distributed or deemed distributed (the Estonian model), so retained and reinvested profit is untaxed. The tax is computed monthly on distributions rather than on annual accounting profit.

Standard corporate income tax rate

15%Tax Code of Georgia — https://taxsummaries.pwc.com/georgia/corporate/taxes-on-corporate-income

Tax base

Distributed profit, deemed distributions, non-business expenses, and free-of-charge supplies — retained/reinvested profit is not taxedTax Code of Georgia — https://taxsummaries.pwc.com/georgia/corporate/taxes-on-corporate-income

Computation on deemed distributions / non-business costs

15% applied to the grossed-up value of the taxable amount (taxable base / 0.85)Tax Code of Georgia

Rate for banks, credit unions, microfinance organisations and loan providers

20%Tax Code of Georgia — https://taxsummaries.pwc.com/georgia/corporate/taxes-on-corporate-income

Retained / reinvested profit

Not subject to corporate income tax until distributedTax Code of Georgia

Withholding tax on dividends to non-residents

5%Tax Code of Georgia — https://taxsummaries.pwc.com/georgia/corporate/withholding-taxes

Withholding tax on interest to non-residents

5%Tax Code of Georgia — https://taxsummaries.pwc.com/georgia/corporate/withholding-taxes

Withholding tax on royalties to non-residents

5%Tax Code of Georgia — https://taxsummaries.pwc.com/georgia/corporate/withholding-taxes

Withholding tax on interest/royalties/other income to black-listed (low-tax) jurisdictions

15%Tax Code of Georgia — https://taxsummaries.pwc.com/georgia/corporate/withholding-taxes

CIT (profit tax) filing and payment deadline

Monthly — by the 15th day of the month following the month in which the distribution/taxable transaction occurredTax Code of Georgia — https://taxsummaries.pwc.com/georgia/corporate/tax-administration

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The full Guide

Corporate income tax — Estonian (distribution) model

Estonian distribution model overview — Since 1 January 2017 Georgia taxes corporate profit only when it is distributed or deemed distributed (the Estonian model), so retained and reinvested profit is untaxed. The tax is computed monthly on distributions rather than on annual accounting profit.
Standard corporate income tax rate — 15% percent (on distributed profit) (Tax Code of Georgia — https://taxsummaries.pwc.com/georgia/corporate/taxes-on-corporate-income)
Tax base — Distributed profit, deemed distributions, non-business expenses, and free-of-charge supplies — retained/reinvested profit is not taxed (Tax Code of Georgia — https://taxsummaries.pwc.com/georgia/corporate/taxes-on-corporate-income)
Computation on deemed distributions / non-business costs — 15% applied to the grossed-up value of the taxable amount (taxable base / 0.85) (Tax Code of Georgia)
Rate for banks, credit unions, microfinance organisations and loan providers — 20% percent (Tax Code of Georgia — https://taxsummaries.pwc.com/georgia/corporate/taxes-on-corporate-income)
Retained / reinvested profit — Not subject to corporate income tax until distributed (Tax Code of Georgia)
Withholding tax on dividends to non-residents — 5% percent (subject to reduction or 0% under an applicable tax treaty) (Tax Code of Georgia — https://taxsummaries.pwc.com/georgia/corporate/withholding-taxes)
Withholding tax on interest to non-residents — 5% percent (treaty relief may apply) (Tax Code of Georgia — https://taxsummaries.pwc.com/georgia/corporate/withholding-taxes)
Withholding tax on royalties to non-residents — 5% percent (treaty relief may apply) (Tax Code of Georgia — https://taxsummaries.pwc.com/georgia/corporate/withholding-taxes)
Withholding tax on interest/royalties/other income to black-listed (low-tax) jurisdictions — 15% percent (Tax Code of Georgia — https://taxsummaries.pwc.com/georgia/corporate/withholding-taxes)
CIT (profit tax) filing and payment deadline — Monthly — by the 15th day of the month following the month in which the distribution/taxable transaction occurred (Tax Code of Georgia — https://taxsummaries.pwc.com/georgia/corporate/tax-administration)

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Corporate income tax — Estonian (distribution) model

Estonian distribution model overview — Since 1 January 2017 Georgia taxes corporate profit only when it is distributed or deemed distributed (the Estonian model), so retained and reinvested profit is untaxed. The tax is computed monthly on distributions rather than on annual accounting profit.

Standard corporate income tax rate — 15% percent (on distributed profit) (Tax Code of Georgia — https://taxsummaries.pwc.com/georgia/corporate/taxes-on-corporate-income)

Tax base — Distributed profit, deemed distributions, non-business expenses, and free-of-charge supplies — retained/reinvested profit is not taxed (Tax Code of Georgia — https://taxsummaries.pwc.com/georgia/corporate/taxes-on-corporate-income)

Computation on deemed distributions / non-business costs — 15% applied to the grossed-up value of the taxable amount (taxable base / 0.85) (Tax Code of Georgia)

Rate for banks, credit unions, microfinance organisations and loan providers — 20% percent (Tax Code of Georgia — https://taxsummaries.pwc.com/georgia/corporate/taxes-on-corporate-income)

Retained / reinvested profit — Not subject to corporate income tax until distributed (Tax Code of Georgia)

Withholding tax on dividends to non-residents — 5% percent (subject to reduction or 0% under an applicable tax treaty) (Tax Code of Georgia — https://taxsummaries.pwc.com/georgia/corporate/withholding-taxes)

Withholding tax on interest to non-residents — 5% percent (treaty relief may apply) (Tax Code of Georgia — https://taxsummaries.pwc.com/georgia/corporate/withholding-taxes)

Withholding tax on royalties to non-residents — 5% percent (treaty relief may apply) (Tax Code of Georgia — https://taxsummaries.pwc.com/georgia/corporate/withholding-taxes)

Withholding tax on interest/royalties/other income to black-listed (low-tax) jurisdictions — 15% percent (Tax Code of Georgia — https://taxsummaries.pwc.com/georgia/corporate/withholding-taxes)

CIT (profit tax) filing and payment deadline — Monthly — by the 15th day of the month following the month in which the distribution/taxable transaction occurred (Tax Code of Georgia — https://taxsummaries.pwc.com/georgia/corporate/tax-administration)