Corporate Income Tax in Georgia

Georgia Income TaxTax year 2026

Profit tax (corporate income tax) in Georgia (the country, GE) for tax year 2026, under Chapter XIII of the Tax Code of Georgia. Covers who pays; the distributed-profit model, where a company pays 15% only when it pays dividends, spends money on things unrelated to its business, gives things away free, or exceeds the 1% entertainment cap; the 0.85 gross-up; the 20% annual-profit regime for banks, credit unions, microfinance organisations and loan providers; the international company 5% rate; key exemptions; the monthly return and payment by the 15th; withholding on dividends, interest and royalties (5%) and on other payments to non-residents (10%, or 15% to preferential tax countries); penalty interest of 0.05% a day and the late-filing and understatement fines. Trigger phrases: Georgia profit tax, Estonian model Georgia, distributed profit tax Georgia, 15% Georgia company tax, dividend tax Georgia LLC, rs.ge profit tax return. Out of scope: personal income tax (georgia-income-tax), VAT (georgia-vat), payroll (georgia-payroll), pension contributions (georgia-social-contributions), planning (georgia-tax-optimization), formation (ge-company-formation).

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Georgia Income Tax

Georgia Income TaxTax year 2026

Personal income tax in the country of Georgia (Sakartvelo, GE, currency GEL; not the US state) for tax year 2026 under the Tax Code of Georgia. Covers residence (183 days in any 12 months), the flat 20% rate, the 5% rates for residential rent and for gains on a flat, house or car, the holding-period exemptions, the exemption for foreign-source income of residents, micro business status (0%, GEL 30,000, no staff) and small business status (1%, then 3% from the month gross income passes GEL 500,000, or GEL 700,000 for wine and agro tourism), final withholding on dividends and interest (5%), royalties, the annual return due before 1 April, the monthly small business return, current tax payments, fines and 0.05% a day penalty interest.

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Tax Overview in Georgia

Georgia Income TaxTax year 2026

Tax overview for Georgia (the country, GE) for tax year 2026: one page on how the system works under the Tax Code of Georgia and who runs it (the Revenue Service, rs.ge). Covers the tax year and the national and local taxes; the Georgian lari; residence for individuals (183 days in any 12 months) and companies (place of business or management); the flat 20% personal income tax and the exemption for income that is not from a Georgian source; the 1% small business and 0% micro business regimes; profit tax at 15% only on distributed profit, with the 0.85 gross-up; dividends and interest withheld at 5%; VAT at 18% with a GEL 100,000 registration threshold and monthly returns; property tax up to 1% for companies; and the main deadlines (monthly returns by the 15th, annual returns before 1 April). Trigger phrases: Georgia tax system, taxes in Georgia country, Georgia tax overview, rs.ge, Revenue Service Georgia. Out of scope: the detail in the domain skills linked below.

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