GE · Asia · GEL
Georgia
Tax rates
Income Tax
20%
Top statutory rate
Source: Tax Code of Georgia (Legislative Herald of Georgia / matsne.gov.ge), Article 81 · as of 2026-04-01Corporate Tax
15%
Statutory rate
Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01VAT
18%
Standard rate
Source: PWC Worldwide Tax Summaries — Georgia (Corporate, Other taxes) · as of 2026-01-21Capital Gains Tax
0%
Source: Tax Code of Georgia (Legislative Herald of Georgia / matsne.gov.ge), Articles 81-82 · as of 2026-04-01Crypto Tax
0%
Wealth Tax
0%
Not levied
Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-01-21
Estimate your income tax
Enter a gross annual salary to estimate 2026 national income tax for Georgia using verified brackets — total tax, effective and marginal rate, net income, and the per-band breakdown. National income tax only; social contributions and sub-national taxes are excluded unless the notes say otherwise. The full calculator covers every country with verified rates.
The calculator needs JavaScript — every figure stays readable without it. The full bracket schedule is under Brackets & notes below, and the calculator page lists every country's schedule.
Brackets, notes & in practice
Income Tax
| Threshold | Rate |
|---|---|
| GEL 0 | 20% |
Georgia applies a flat personal income tax rate of 20% to a natural person's taxable income, unless another rate is specifically provided elsewhere in the Tax Code.
VAT
In practice
- Filing
A business established in Georgia must register for VAT once its taxable turnover exceeds GEL 100,000 in any rolling 12-month period. Non-resident providers of digital services to Georgian consumers must also register and file VAT returns quarterly.
Source: PWC Worldwide Tax Summaries — Georgia (Corporate, Other taxes) · as of 2026-01-21- Exemptions
VAT-exempt supplies include financial services, goods and services required for oil and gas operations, and certain medical and education services.
Source: PWC Worldwide Tax Summaries — Georgia (Corporate, Other taxes) · as of 2026-01-21
Capital Gains Tax
An individual's gain from selling securities held for more than two years as a personal, non-business investment is exempt from Georgian income tax under the Tax Code's long-term asset exemption. Gains that do not meet this two-year holding test are taxed as ordinary income at Georgia's standard flat personal income tax rate of 20%.
Crypto Tax
Georgia exempts an individual's income from supplying crypto-assets for national or foreign currency from personal income tax. The ruling reasons that because crypto-assets have no physical form or fixed location, their exchange is treated as occurring outside Georgia's territory, and Georgia's personal income tax applies only to Georgian-source income.
Wealth Tax
No net wealth/worth tax levied. Georgia's PWC Individual - Other taxes page has no dedicated net wealth tax subsection (it covers social security, pension contributions, VAT, and property tax on land/buildings only), so PWC's consolidated cross-country chart was used, which marks Georgia 'NA' (not applicable).