Georgia Payroll

Georgia PayrollTax year 2026

Payroll for employers in the country of Georgia (Sakartvelo, GE, currency GEL; not the US state) for tax year 2026. Covers who must withhold income tax from salary (Tax Code art. 154), the flat 20% rate, the employee's 2% funded pension contribution and why it comes off the income tax base, the employer's 2% contribution on top of pay, the state co-contribution (2% on the first GEL 24,000 a year, 1% up to GEL 60,000, nothing above), who must join the scheme and the age-40 opt-out, benefits in kind and the company car charge, salary paid by small businesses, non-resident employers, gross-to-net, the monthly return and payments by the 15th, and the fines (GEL 300 for a missed pension contribution, GEL 200 per unregistered employee, 0.05% a day interest).

Approved by Gvantsa Amiridze

Built from the law

Georgia Social Contributions

Georgia PayrollTax year 2026

Social contributions in the country of Georgia (Sakartvelo, GE, currency GEL; not the US state) for tax year 2026: the funded pension under the Law of Georgia on Funded Pension, the only contribution levied on earnings. Covers who must join (employees, except those who were 60 or 55 before the Law), voluntary joining for older employees and the self-employed, the age-40 opt-out, the rates (employee 2%, employer 2%, self-employed 4%, state 2% on the first GEL 24,000 of the year's income and 1% up to GEL 60,000), the base, when contributions are paid, the GEL 300 fine and lost-benefit charge, the income tax treatment of contributions and payouts, foreigners and leaving Georgia.

Approved by Gvantsa Amiridze

Built from the law