{"id":3241,"date":"2026-03-08T18:32:17","date_gmt":"2026-03-08T14:32:17","guid":{"rendered":"https:\/\/nexuslawblog.com\/?p=3241"},"modified":"2026-08-05T07:27:51","modified_gmt":"2026-08-05T03:27:51","slug":"taxes-in-georgia-country-2026","status":"publish","type":"post","link":"https:\/\/nexuslawblog.com\/en\/2026\/03\/08\/taxes-in-georgia-country-2026\/","title":{"rendered":"Taxes in Georgia: A Simple Overview (2026)"},"content":{"rendered":"<figure class=\"wp-block-image size-large\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" width=\"750\" height=\"422\" data-attachment-id=\"3243\" data-permalink=\"https:\/\/nexuslawblog.com\/en\/2026\/03\/08\/taxes-in-georgia-country-2026\/attachment\/1732289860456\/\" data-orig-file=\"https:\/\/i0.wp.com\/nexuslawblog.com\/wp-content\/uploads\/2026\/03\/1732289860456.png?fit=1280%2C720&amp;ssl=1\" data-orig-size=\"1280,720\" data-comments-opened=\"0\" data-image-title=\"1732289860456\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/i0.wp.com\/nexuslawblog.com\/wp-content\/uploads\/2026\/03\/1732289860456.png?fit=750%2C422&amp;ssl=1\" src=\"https:\/\/i0.wp.com\/nexuslawblog.com\/wp-content\/uploads\/2026\/03\/1732289860456.png?resize=750%2C422&#038;ssl=1\" alt=\"\" class=\"wp-image-3243\"\/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">This article provides general information about the main categories of taxes in Georgia. Note that the <a href=\"https:\/\/www.matsne.gov.ge\/en\/document\/view\/1043717\">Georgian Tax Code<\/a> contains numerous exceptions and specific rules that may not be covered in this overview.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-medium-font-size\"><strong>Personal Income Tax (PIT)<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Generally, every individual who is either a resident natural person or a non-resident natural person receiving income from sources within Georgia is liable for personal income tax.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A \u201cresident natural person\u201d for the entire tax year is an individual who was physically present in Georgia for 183 days or more during any continuous 12-month period ending in that year, or an individual who was in a foreign country in the public service of Georgia during that year.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Unlike some countries where income is taxed progressively (for example, the United States or Germany), the personal income tax rate in Georgia is fixed, meaning it does not depend on the amount of income earned by the taxpayer during the taxable year.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">An individual\u2019s taxable income (i.e., gross income minus deductions allowed by the Tax Code) is taxed at a rate of <strong>20 percent<\/strong>. The same rate applies to income tax withholding by employers, who, as a rule, are required to deduct tax from wages and remit the withheld amount to the taxing authority.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Surplus income derived from the sale of a residential apartment (or house) or a motor vehicle, as well as income generated from renting out residential space to an organization, legal entity, or individual for residential purposes, is taxed at <strong>5 percent<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The gross income of a non-resident individual that is considered to originate from a source within Georgia and is not connected to the individual\u2019s permanent establishment in Georgia is generally taxed at source, without deductions, at a rate of <strong>10 percent<\/strong>, except for income received in the form of salary\/wages (which is taxed at <strong>20 percent<\/strong>).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A special rate of <strong>5 percent<\/strong> applies to income received as dividends or interest, and <strong>20 percent<\/strong> applies to royalties (<strong>5 percent<\/strong> if paid to a non-resident person).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Note that non-resident individuals are subject to the above rates, unless a double tax agreement (DTA) between Georgia and the individual\u2019s country of residence provides otherwise.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-medium-font-size\"><strong>Special Tax Regimes<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">In addition to standard taxation, the Tax Code provides for special tax \u201cregimes\u201d for entrepreneurial natural persons and taxpayers performing activities subject to fixed tax. These regimes are:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Micro-business<\/strong> \u2013 Applicable to natural persons who do not employ hired labor, do not engage in activities prohibited by Ordinance N415 of the Government of Georgia dated 29\/12\/2010, are not VAT payers, and whose total income during a calendar year does not exceed GEL 30,000 (with exceptions as prescribed by the same Ordinance).<\/li>\n\n\n\n<li><strong>Small business<\/strong> \u2013 Applicable to natural persons who do not engage in activities prohibited by Ordinance N415. This status will be revoked if the gross income received from economic activities according to two calendar years exceeds GEL 500,000 in each year. For persons who have the status of \u201cwine tourism operator\u201d or \u201cagrotourism operator\u201d, the specified limit is GEL 700,000.<\/li>\n\n\n\n<li><strong>Fixed tax payer<\/strong> \u2013 Applicable to persons who are not VAT payers and conduct one or more activities subject to fixed tax under Ordinance N415 (e.g., maintenance and repair of automobiles). Legal entities may also acquire this status.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The respective tax rates are:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>For micro-businesses: <strong>0 percent<\/strong>;<\/li>\n\n\n\n<li>For small businesses: <strong>1 percent<\/strong>. A <strong>3 percent<\/strong> rate applies if the total income from economic activity exceeds GEL 500,000 (the threshold for persons with the status of \u201cwine tourism operator\u201d or \u201cagrotourism operator\u201d is GEL 700,000);<\/li>\n\n\n\n<li>For fixed tax payers: The rate determined by Ordinance N415.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading has-medium-font-size\"><strong>Pension Contributions<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Although not directly related to taxation, Georgia has had a mandatory funded pension scheme in place since 2019.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The \u201c<strong>Funded Pension Scheme<\/strong>\u201d (FPS) is a statutory long-term savings scheme based on cooperation between employers, employees, and the state. Employers are not allowed to establish an FPS on their own (e.g., by contracting a financial institution offering FPS management services). Instead, they must remit pension contributions to the Pension Fund.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The basic contributions are as follows:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For employers: <strong>2 percent<\/strong> of the employee\u2019s gross salary (\u201cgross salary\u201d);<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For employees: <strong>2 percent<\/strong> of the gross salary;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For the state:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>2 percent<\/strong> of the gross salary, provided the total annual amount does not exceed GEL 24,000;<\/li>\n\n\n\n<li><strong>1 percent<\/strong> of the gross salary from GEL 24,001 up to and including GEL 60,000;<\/li>\n\n\n\n<li><strong>0 percent<\/strong> for the portion exceeding GEL 60,000.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Participation in the FPS is mandatory for all employees, except for those who attained the age of 60 (or 55 for female employees) before 2018. Employees who attained the age of 40 before 2018 and do not wish to participate are entitled to opt out of the FPS. Self-employed persons participate in the scheme voluntarily.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The scheme does not apply to non-resident employers and individuals who are neither citizens nor permanent residents of Georgia.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-medium-font-size\"><strong>Profit Tax<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Profit tax, aka <strong>corporate income tax (CIT)<\/strong>, is levied on resident enterprises (Georgian enterprises and organizations), as well as non-resident enterprises that conduct their activities in Georgia through a permanent establishment and\/or receive income from sources within Georgia. A sole proprietorship (individual entrepreneurship) is nor regarded as an enterprise.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Resident enterprises (excluding organizations), as well as non-resident enterprises that carry out their activities in Georgia through a permanent establishment, are subject to profit tax on the following disbursements\/expenses:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Distributed profit (dividends);<\/li>\n\n\n\n<li>Incurred expenses or other payments not related to economic activity;<\/li>\n\n\n\n<li>Free delivery of goods or services and\/or transfer of cash;<\/li>\n\n\n\n<li>Representation expenses incurred in an amount greater than the threshold amount established by the <a href=\"https:\/\/www.matsne.gov.ge\/en\/document\/view\/1043717\">Tax Code<\/a>.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The gross income of a non-resident enterprise that is considered to originate from a source within Georgia and is not connected to its permanent establishment is generally taxed at a rate of <strong>10 percent<\/strong> (at source and without deductions).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The taxable amount (profit) is calculated by dividing the sum of disbursements and expenses listed above by 0.85, and the profit tax liability is determined by multiplying the taxable amount by the standard tax rate of <strong>15 percent<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Special rules apply to banking institutions, credit unions, microfinance organizations, and lending entities. Specifically, taxable income for these entities is the difference between the gross income received during the calendar year and the deductions allowable by the Tax Code. In this case, the applicable tax rate is <strong>20 percent<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-medium-font-size\"><strong>Value-Added Tax (VAT)<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">VAT is a tax levied on the consumption of goods and services. The obligation to pay VAT arises at all stages of the supply of goods or services.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Transactions subject to VAT include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The supply of goods for remuneration within the territory of Georgia;<\/li>\n\n\n\n<li>The provision of services for remuneration within the territory of Georgia;<\/li>\n\n\n\n<li>The importation of goods.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">In certain cases, a taxpayer may reclaim input VAT, i.e., reduce the amount of VAT payable by the amount of VAT directly attributable to the value of various cost components related to the supply of goods or services.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The provision of services to a tax agent (i.e., a person based in or having a fixed establishment in Georgia) by a taxpayer who is not based or does not normally reside in Georgia, and who does not have a fixed establishment in Georgia through which the services are provided, is subject to the reverse charge VAT.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As a rule, a taxpayer must register as a VAT payer once the total amount of VAT taxable transactions (i.e., the supply of goods or provision of services) exceeds GEL 100,000 during any 12 consecutive calendar months. A person with a fixed establishment in Georgia must compute and pay VAT from the moment of the provision of services or the supply of goods.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The amount subject to VAT is the compensation actually received or to be received in return for the supply of goods or services, excluding VAT. The same rule applies to barter transactions.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The current VAT rate is <strong>18 percent<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The <a href=\"https:\/\/www.matsne.gov.ge\/en\/document\/view\/1043717\">Tax Code<\/a> provides many instances where taxable transactions are exempt from VAT. For more information, see \u201cChapter XXV, Exemption from VAT.\u201d<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-medium-font-size\"><strong>Property Tax<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A <strong>property tax<\/strong> (except \u201cland tax\u201d) payer is:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Resident enterprise\/organization \u2013 on fixed assets, investment property, uninstalled equipment, unfinished construction, leased-out property, and other objects listed in Article 201 of the <a href=\"https:\/\/www.matsne.gov.ge\/en\/document\/view\/1043717\">Tax Code<\/a>;<\/li>\n\n\n\n<li>Non-resident enterprise \u2013 on the same types of taxable property located in Georgia;<\/li>\n\n\n\n<li>Natural person \u2013 on immovable property, motor vehicles, and other assets listed in Article 201 of the Tax Code.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Given that property tax is a local tax, applicable rates are determined by the relevant municipalities, taking into account the limitations prescribed by the Tax Code. In particular:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>For enterprises\/organizations \u2013 the applicable rate cannot exceed <strong>1 percent<\/strong> of the value of taxable property;<\/li>\n\n\n\n<li>For individuals \u2013 the applicable rates are differentiated based on the income received by a taxpayer\u2019s family during the calendar year.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">For instance, the annual tax rates <strong>in Tbilisi<\/strong> are as follows:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>For families with income up to GEL 100,000 \u2013 <strong>0.2 percent<\/strong> of the market value of taxable property at the end of the calendar year;<\/li>\n\n\n\n<li>For families with income of GEL 100,000 or more \u2013 <strong>0.8 percent<\/strong> of the market value of taxable property at the end of the calendar year.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Further, taxable property shall be exempt from property tax if the income received by a taxpayer\u2019s family during the previous year does not exceed GEL 40,000.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A taxpayer is subject to <strong>property tax on land<\/strong> (aka \u201cland tax\u201d) on a parcel of land:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>owned by the taxpayer as of April 1 of the taxable year;<\/li>\n\n\n\n<li>owned by the state or municipality that is used or possessed by the taxpayer as of the same date; or<\/li>\n\n\n\n<li>otherwise described in Article 203 of the Tax Code.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Basic rates for agricultural and non-agricultural lands are established by Article 204 of the Code, while actual rates are determined by the relevant municipalities (where the land is located).<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-medium-font-size\"><strong>Import Tax<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Import duty (tariff) is a tax imposed by Georgia on goods imported from another country. It is assessed based on the customs value of imported goods, unless otherwise stipulated by the <a href=\"https:\/\/www.matsne.gov.ge\/en\/document\/view\/1043717\">Tax Code<\/a>, at a rate of either <strong>12 percent, 5 percent <\/strong>or <strong>0 percent<\/strong>. The applicable rate depends on the type of goods being imported (commodity code).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Special tariffs are established for alcoholic beverages. For the importation of a light motor vehicle (listed under commodity code 8703), the applicable tariff is <strong>GEL 0.05<\/strong> per cubic centimeter of engine volume, <strong>plus 5 percent<\/strong> of the import duty amount for each year the vehicle has been in operation.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Imports with a value below GEL 300 are exempt from both import duties and VAT.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-medium-font-size\"><strong>Excise Tax<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">An excise taxpayer is a person engaged in any of the following: performing excisable transactions (e.g., supplying excisable goods manufactured by the taxpayer in Georgia), importing excisable goods into Georgia, or exporting excisable goods from Georgia.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The list of excisable goods and the corresponding tax rates are specified in Articles 188 and 188\u00b9 of the <a href=\"https:\/\/www.matsne.gov.ge\/en\/document\/view\/1043717\">Tax Code<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-medium-font-size\"><strong>Tax Benefits for Free Industrial Zone Enterprises, Virtual Zone Companies, and International Companies<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading has-medium-font-size\"><strong>Free Industrial Zone Enterprises<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A free industrial zone enterprise (FIZ enterprise) may have any legal structure and form of ownership, provided it is registered within a free industrial zone (FIZ) in accordance with the legislation of Georgia.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Profit gained by a FIZ Enterprise within the free industrial zone (FIZ) is exempt from profit tax under the Tax Code. However,<ul><li>If a FIZ Enterprise supplies goods to a person (other than a FIZ Enterprise) registered in Georgia, it must pay <strong>4 percent<\/strong> of the revenue received (or receivable) from the supply. If the goods are supplied free of charge, the 4 percent is calculated on their market price;<\/li><\/ul>\n<ul class=\"wp-block-list\">\n<li>If a person (other than a FIZ Enterprise) registered in Georgia supplies goods (excluding electricity, water, and natural gas for local use or production) to a FIZ Enterprise, the FIZ Enterprise must pay <strong>4 percent<\/strong> of the market price of the goods.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>Bringing foreign goods into a FIZ is exempt from VAT.<\/li>\n\n\n\n<li>Transactions within a FIZ are exempt from VAT.<\/li>\n\n\n\n<li>Property within a FIZ is exempt from property tax.<\/li>\n\n\n\n<li>Bringing foreign goods into a FIZ is exempt from import tax.<\/li>\n\n\n\n<li>Importing goods produced in a FIZ to other parts of Georgia is exempt from import tax.<\/li>\n\n\n\n<li>Dividends\/interest from a FIZ enterprise are not subject to withholding tax and are excluded from the recipient\u2019s gross income.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">A FIZ Enterprise may not:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Purchase services from a person (other than a FIZ Enterprise) registered in Georgia, except for:<ul><li>Security services and\/or property rental\/leasing services provided by the FIZ organizer or administration;<\/li><\/ul><ul><li>Transport, communication, sewage, audit and\/or consulting services; execution of financial transactions and\/or provision of financial services by a licensed financial institution; services related to installation, assembly, and\/or construction of fixed assets;<\/li><\/ul>\n<ul class=\"wp-block-list\">\n<li>Other services specified by the Government of Georgia.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>Provide services to a person (other than a FIZ Enterprise) registered in Georgia.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading has-medium-font-size\"><strong>Virtual Zone Companies<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">To learn about the tax benefits available to specific IT development (Virtual Zone) companies, see \u201c<strong><em><a href=\"https:\/\/nexuslawblog.com\/en\/2026\/03\/08\/virtual-zone-person-status-in-georgia-2026\/\">How to Obtain Virtual Zone Person (VZP) Status in Georgia (2026 Guide)<\/a><\/em><\/strong>\u201d.<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-medium-font-size\"><strong>International Companies (IC)<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">An International Company (IC) is a legal entity with its place of business or management in Georgia that has been granted the status of \u201cinternational company\u201d by the Government of Georgia.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">ICs may only carry out \u201cpermissible activities\u201d as prescribed by law, including:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Releasing software and computer games;<\/li>\n\n\n\n<li>Computer programming, consulting, and related activities;<\/li>\n\n\n\n<li>Production or delivery of digital products;<\/li>\n\n\n\n<li>Website development or delivery;<\/li>\n\n\n\n<li>Web hosting and remote maintenance of software and hardware;<\/li>\n\n\n\n<li>Software and related updates;<\/li>\n\n\n\n<li>Technical and commercial management services listed under Part II, Clauses 4 and 6 of BIMCO ShipMan 2009, among others (for the complete list, see Ordinance N619 of the Government of Georgia, dated 10\/8\/2020).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">An IC may not be set up within a FIZ.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">ICs must generate all their income from permissible activities. They may also receive income incidental to such activities, provided that this type of revenue (excluding VAT) does not exceed 2 percent of their total income from permissible activities during the calendar year.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The CIT rate for ICs is <strong>5 percent<\/strong>, instead of the standard CIT rate of 15 percent. The taxable amount is determined by dividing the total disbursements and expenses subject to CIT (aka profit tax) by 0.95, instead of 0.85. Similarly, salaries\/wages paid by an IC to its employees, including officers and directors, are taxed at the reduced rate of <strong>5 percent<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dividends distributed by an IC are neither taxed at source nor included in the recipient\u2019s gross income. Additionally, an IC may reduce taxable amount of distributed profit by deducting the following expenses incurred within Georgia:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Wages and salaries paid to employees who are both residents and citizens of Georgia;<\/li>\n\n\n\n<li>Expenses related to scientific research, design, and experimental-construction services in the field of permissible activities.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">ICs are exempt from property tax (excluding land tax) if the property is used or designated for permissible activities.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Navigating taxes can be challenging for both individuals and businesses. Our team of experienced tax professionals provides expert guidance on all aspects of taxation. We help clients stay compliant, optimize their tax positions, and resolve disputes efficiently.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>For tailored solutions that protect your interests and support your growth, contact us today by calling <strong><strong>+995 574 58 33 58<\/strong>&nbsp;or&nbsp;<a href=\"https:\/\/nexuslawblog.com\/en\/iuridiuli-momsaxureba\/lawyers-in-tbilisi-georgia\/\">completing our contact form<\/a><\/strong>.<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-right wp-block-paragraph\"><strong>\u00a9 2026 Nexus LLC<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>This article provides general information about the main categories of taxes in Georgia. Note that the Georgian Tax Code contains numerous exceptions and specific rules that may not be covered in this overview. Personal Income Tax (PIT) Generally, every individual who is either a resident natural person or a non-resident natural person receiving income from<a class=\"more-link\" href=\"https:\/\/nexuslawblog.com\/en\/2026\/03\/08\/taxes-in-georgia-country-2026\/\">Continue reading <span class=\"screen-reader-text\">&#8220;Taxes in Georgia: A Simple Overview (2026)&#8221;<\/span><\/a><\/p>","protected":false},"author":182710216,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_coblocks_attr":"","_coblocks_dimensions":"","_coblocks_responsive_height":"","_coblocks_accordion_ie_support":"","_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":true,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_wpcom_ai_launchpad_first_post":false,"_jetpack_hide_featured_image":false,"_jetpack_featured_image_duplicate_dismissed":0,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[180146412],"tags":[787907307,787988569,787907448,787907458,787988575,787988570,787907361,787907306,787907308,787988572,32491590,787907311,787907313,787907368,787907683],"class_list":["post-3241","post","type-post","status-publish","format-standard","hentry","category-180146412","tag-corporate-income-tax-georgia","tag-excise-tax-georgia","tag-fiz-enterprise","tag-free-industrial-zone-enterprise","tag-georgia-2026-tax-guide","tag-import-tax-georgia","tag-international-company-status","tag-personal-income-tax-georgia","tag-profit-tax-georgia","tag-property-tax-georgia","tag-small-business-status","tag-small-business-tax-georgia","tag-vat-georgia","tag-virtual-zone-entity","tag-virtual-zone-person-status","entry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - 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Who can legally work in Georgia as\u2026","rel":"","context":"In &quot;\u10db\u10dd\u10e5\u10d0\u10da\u10d0\u10e5\u10d4\u10dd\u10d1\u10d8\u10e1 \u10d3\u10d0 \u10e1\u10d0\u10d8\u10db\u10d8\u10d2\u10e0\u10d0\u10ea\u10d8\u10dd \u10e1\u10d0\u10d9\u10d8\u10d7\u10ee\u10d4\u10d1\u10d8&quot;","block_context":{"text":"\u10db\u10dd\u10e5\u10d0\u10da\u10d0\u10e5\u10d4\u10dd\u10d1\u10d8\u10e1 \u10d3\u10d0 \u10e1\u10d0\u10d8\u10db\u10d8\u10d2\u10e0\u10d0\u10ea\u10d8\u10dd \u10e1\u10d0\u10d9\u10d8\u10d7\u10ee\u10d4\u10d1\u10d8","link":"https:\/\/nexuslawblog.com\/en\/category\/%e1%83%9b%e1%83%9d%e1%83%a5%e1%83%90%e1%83%9a%e1%83%90%e1%83%a5%e1%83%94%e1%83%9d%e1%83%91%e1%83%98%e1%83%a1-%e1%83%93%e1%83%90-%e1%83%a1%e1%83%90%e1%83%98%e1%83%9b%e1%83%98%e1%83%92%e1%83%a0%e1%83%90\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/nexuslawblog.com\/wp-content\/uploads\/2025\/07\/visa-3653492_1280.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/nexuslawblog.com\/wp-content\/uploads\/2025\/07\/visa-3653492_1280.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/nexuslawblog.com\/wp-content\/uploads\/2025\/07\/visa-3653492_1280.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/nexuslawblog.com\/wp-content\/uploads\/2025\/07\/visa-3653492_1280.webp?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/nexuslawblog.com\/wp-content\/uploads\/2025\/07\/visa-3653492_1280.webp?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":3713,"url":"https:\/\/nexuslawblog.com\/en\/2026\/09\/06\/vasp-registracia\/","url_meta":{"origin":3241,"position":2},"title":"VASP License in Georgia: How to Register a Virtual Asset Service Provider","author":"nexuslawgroup","date":"September 6, 2026","format":false,"excerpt":"\u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8 \u201e\u10d5\u10d8\u10e0\u10e2\u10e3\u10d0\u10da\u10e3\u10e0\u10d8 \u10d0\u10e5\u10e2\u10d8\u10d5\u10d8\u10e1 \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d8\u10e1\u201c \u10d2\u10d0\u10dc\u10ee\u10dd\u10e0\u10ea\u10d8\u10d4\u10da\u10d4\u10d1\u10d0 \u10e8\u10d4\u10e3\u10eb\u10da\u10d8\u10d0\u10d7 \u10db\u10ee\u10dd\u10da\u10dd\u10d3 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e1 \u10d4\u10e0\u10dd\u10d5\u10dc\u10e3\u10da\u10d8 \u10d1\u10d0\u10dc\u10d9\u10d8\u10e1 \u10db\u10d8\u10d4\u10e0 \u10e0\u10d4\u10d2\u10d8\u10e1\u10e2\u10e0\u10d8\u10e0\u10d4\u10d1\u10e3\u10da \u10d5\u10d8\u10e0\u10e2\u10e3\u10d0\u10da\u10e3\u10e0\u10d8 \u10d0\u10e5\u10e2\u10d8\u10d5\u10d8\u10e1 \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d8\u10e1 \u10de\u10e0\u10dd\u10d5\u10d0\u10d8\u10d3\u10d4\u10e0\u10d4\u10d1\u10e1 \u10d0\u10dc \u10e1\u10d0\u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10dd \u10e1\u10d4\u10e5\u10e2\u10dd\u10e0\u10d8\u10e1 \u10ec\u10d0\u10e0\u10db\u10dd\u10db\u10d0\u10d3\u10d2\u10d4\u10dc\u10da\u10d4\u10d1\u10e1, \u10e0\u10dd\u10db\u10da\u10d4\u10d1\u10e1\u10d0\u10ea \u10db\u10d8\u10dc\u10d8\u10ed\u10d4\u10d1\u10e3\u10da\u10d8 \u10d0\u10e5\u10d5\u10d7 \u10d5\u10d8\u10e0\u10e2\u10e3\u10d0\u10da\u10e3\u10e0\u10d8 \u10d0\u10e5\u10e2\u10d8\u10d5\u10d8\u10e1 \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10dc\u10ee\u10dd\u10e0\u10ea\u10d8\u10d4\u10da\u10d4\u10d1\u10d8\u10e1 \u10e3\u10e4\u10da\u10d4\u10d1\u10d0\u10db\u10dd\u10e1\u10d8\u10da\u10d4\u10d1\u10d0. \u10e0\u10d0 \u10d0\u10e0\u10d8\u10e1 \u10d5\u10d8\u10e0\u10e2\u10e3\u10d0\u10da\u10e3\u10e0\u10d8 \u10d0\u10e5\u10e2\u10d8\u10d5\u10d8\u10e1 \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d0? \u10d5\u10d8\u10e0\u10e2\u10e3\u10d0\u10da\u10e3\u10e0\u10d8 \u10d0\u10e5\u10e2\u10d8\u10d5\u10d8\u10e1 \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d0 \u10d0\u10e0\u10d8\u10e1 \u10d9\u10dd\u10dc\u10d5\u10d4\u10e0\u10e2\u10d8\u10e0\u10d4\u10d1\u10d0\u10d3\u10d8 \u10d5\u10d8\u10e0\u10e2\u10e3\u10d0\u10da\u10e3\u10e0\u10d8 \u10d0\u10e5\u10e2\u10d8\u10d5\u10d8\u10e1: \u10e3\u10e0\u10d7\u10d8\u10d4\u10e0\u10d7\u10d2\u10d0\u10d3\u10d0\u10ea\u10d5\u10da\u10d0 \u10d4\u10e0\u10dd\u10d5\u10dc\u10e3\u10da \u10d0\u10dc \u10e3\u10ea\u10ee\u10dd\u10e3\u10e0 \u10d5\u10d0\u10da\u10e3\u10e2\u10d0\u10e8\u10d8, \u10e1\u10ee\u10d5\u10d0 \u10d5\u10d8\u10e0\u10e2\u10e3\u10d0\u10da\u10e3\u10e0 \u10d0\u10e5\u10e2\u10d8\u10d5\u10e8\u10d8 \u10d0\u10dc \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0\u2026","rel":"","context":"In &quot;VASP&quot;","block_context":{"text":"VASP","link":"https:\/\/nexuslawblog.com\/en\/category\/vasp\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/nexuslawblog.com\/wp-content\/uploads\/2026\/09\/pabitrakaity-crypto-currency-7070472_1280.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/nexuslawblog.com\/wp-content\/uploads\/2026\/09\/pabitrakaity-crypto-currency-7070472_1280.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/nexuslawblog.com\/wp-content\/uploads\/2026\/09\/pabitrakaity-crypto-currency-7070472_1280.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/nexuslawblog.com\/wp-content\/uploads\/2026\/09\/pabitrakaity-crypto-currency-7070472_1280.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/nexuslawblog.com\/wp-content\/uploads\/2026\/09\/pabitrakaity-crypto-currency-7070472_1280.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/nexuslawblog.com\/en\/wp-json\/wp\/v2\/posts\/3241","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/nexuslawblog.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/nexuslawblog.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/nexuslawblog.com\/en\/wp-json\/wp\/v2\/users\/182710216"}],"replies":[{"embeddable":true,"href":"https:\/\/nexuslawblog.com\/en\/wp-json\/wp\/v2\/comments?post=3241"}],"version-history":[{"count":11,"href":"https:\/\/nexuslawblog.com\/en\/wp-json\/wp\/v2\/posts\/3241\/revisions"}],"predecessor-version":[{"id":3641,"href":"https:\/\/nexuslawblog.com\/en\/wp-json\/wp\/v2\/posts\/3241\/revisions\/3641"}],"wp:attachment":[{"href":"https:\/\/nexuslawblog.com\/en\/wp-json\/wp\/v2\/media?parent=3241"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/nexuslawblog.com\/en\/wp-json\/wp\/v2\/categories?post=3241"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/nexuslawblog.com\/en\/wp-json\/wp\/v2\/tags?post=3241"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}