Source-cited draft: tax overview for Georgia (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
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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Overview of Georgia tax system
Georgia (the country, in the South Caucasus) runs a low, broadly flat tax system administered by the Revenue Service under the Ministry of Finance. Personal income is taxed at a flat rate, corporate profit is taxed only on distribution (the Estonian model), and VAT applies at a single standard rate.
Tax year
Calendar year (1 January – 31 December)Tax Code of Georgia
Currency
Georgian lari (GEL)Tax Code of Georgia
Tax authority
Revenue Service of Georgia (under the Ministry of Finance)Tax Code of Georgia (https://rs.ge)View source ↗
Residence / taxation basis
Territorial — residents and non-residents are generally taxed only on Georgian-source income; foreign-source income of resident individuals is largely exemptTax Code of Georgia (https://taxsummaries.pwc.com/georgia/individual/taxes-on-personal-income)View source ↗
Headline personal income tax rate
20%Tax Code of Georgia (https://taxsummaries.pwc.com/georgia/individual/taxes-on-personal-income)View source ↗
Standard corporate income tax rate
15%Tax Code of Georgia — https://taxsummaries.pwc.com/georgia/corporate/taxes-on-corporate-income
Does VAT exist? Standard VAT rate
Yes — standard VAT rate 18%Tax Code of Georgia (https://taxsummaries.pwc.com/georgia/corporate/other-taxes)View source ↗
Annual personal/profit (small business) return deadline
31 March of the year following the reporting yearTax Code of Georgia (https://expathub.ge/annual-tax-return-georgia/)View source ↗
Corporate (profit) tax filing frequency
Monthly — return due by the 15th day of the month following the month of the taxable transaction/distributionTax Code of Georgia (https://taxsummaries.pwc.com/georgia/corporate/tax-administration)View source ↗
VAT filing frequency
Monthly — return and payment due by the 15th day of the following month (approx — confirm; some sources cite a 15th-of-month VAT deadline while others reference quarterly excise reporting)Tax Code of Georgia
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Other Georgia computations in the OpenAccountants Tax Library.