Georgia

Cross Border in Georgia

Cross-border tax in Georgia (the country, GE, currency GEL; not the US state) for tax year 2026, under the Tax Code of Georgia. Covers residence of individuals (183 days) and companies (place of business or management), permanent establishment including the three-month management rule, Georgian-source income, withholding on payments to non-residents (dividends, interest and royalties 5%; international telecom and transport 10%; other Georgian-source income 10%; salary 20%; 15% on interest, royalties and other income to a preferential tax country), the refund return for non-residents, treaty relief under art. 125 and residence certificates, the foreign tax credit, the Government list of preferential tax countries and its treaty rule, and VAT reverse charge at 18% on services bought from abroad. Trigger phrases: Georgia withholding tax non-resident, Georgia double tax treaty, Georgian residence certificate, permanent establishment Georgia, reverse charge Georgia, offshore payments Georgia. Out of scope: profit tax generally (ge-corporate-income-tax), transfer pricing (ge-transfer-pricing), individual income tax (georgia-income-tax), VAT generally (georgia-vat), treaty-by-treaty rate tables.