Georgia

Accounting and tax skills

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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

Company Formation in Georgia

Georgia Company FormationTax year 2026

Company formation and entity choice in Georgia (the country, GE) for 2026, under the Law of Georgia on Entrepreneurs (No 875-V of 2 August 2021, in force 1 January 2022). Covers the legal forms (individual entrepreneur, general and limited partnership, limited liability company, joint-stock company, cooperative) and branches of foreign companies; capital rules (no minimum for an LLC, GEL 100,000 for a joint-stock company); the instrument of incorporation and how signatures are certified; registration with the National Agency of Public Registry (NAPR), which also gives tax registration; NAPR fees (company GEL 200 next working day or GEL 400 same day; individual entrepreneur GEL 26 or GEL 75); the 1 April 2026 re-registration deadline for older companies; VAT registration at GEL 100,000; and annual financial statements to SARAS by 1 October by size category. Trigger phrases: register a company in Georgia, Georgian LLC, shps, NAPR registration fee, Law on Entrepreneurs Georgia, individual entrepreneur Georgia registration. Out of scope: profit tax (ge-corporate-income-tax), VAT (georgia-vat), tax regimes (georgia-tax-optimization).

Approved by Gvantsa Amiridze

Built from the law

Georgia VAT

Georgia VAT / GSTTax year 2026

VAT in the country of Georgia (Sakartvelo, GE, currency GEL; not the US state) for tax year 2026 under Section VI of the Tax Code of Georgia. Covers who is a taxable person, compulsory registration within 2 business days of passing GEL 100,000 of taxable supplies in any 12 months, voluntary registration, the single 18% rate, exemptions with and without the right of deduction (exports, international transport, tour operators, financial services, land, medical and education), place of supply of services, reverse charge on services from non-residents, non-resident suppliers of services to consumers, input VAT deduction, the blocked items, proportional deduction, tax invoices, refunds, the monthly return and payment by the 15th, import VAT and the penalties (5% for trading unregistered, 100% and 200% invoice fines, late filing, 0.05% a day).

Approved by Gvantsa Amiridze

Built from the law

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).

Approved by Gvantsa Amiridze

Built from the law

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.

Approved by Gvantsa Amiridze

Built from the law

Georgia Tax Optimization

Georgia Tax OptimizationTax year 2026

Reducing tax in Georgia (country), tax planning, or legal strategies to minimise tax for an individual entrepreneur, IT business or small company in Georgia, tax year 2026.

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

Cross Border in Georgia

Georgia Cross-BorderTax year 2026

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.

Not yet approved

Built from the law

Transfer Pricing in Georgia

Georgia Transfer PricingTax year 2026

Transfer pricing in Georgia (the country, GE, currency GEL; not the US state) for tax year 2026, under Chapter XVII of the Tax Code (arts. 126 to 129^1) and the Minister of Finance Instruction on international controlled transactions (Order No 423 of 18 December 2013, as amended to Order No 331 of 2 October 2024). Covers related persons and the 50% test, which transactions are controlled (cross-border related parties, any transaction with a resident of a preferential tax country, dealings with a permanent establishment), the Government list of preferential tax countries (Ordinance No 615), the five methods and the CUP preference, the interquartile range and adjustment to the median, services and intangibles, loans treated as capital from 2025, documentation within 30 days of a request, advance pricing agreements, the country-by-country report and its GEL 5,000 fine, and how an adjustment is taxed as distributed profit. Trigger phrases: Georgia transfer pricing, controlled transactions Georgia, arm's length Georgia, offshore list Georgia, TP documentation rs.ge. Out of scope: profit tax generally (ge-corporate-income-tax), withholding and treaties (ge-cross-border), VAT (georgia-vat).

Not yet approved

Built from the law

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.

Approved by Gvantsa Amiridze

Built from the law