Taxes
Georgia — Tax: Corporate Tax
Georgia's combined statutory corporate income tax rate is 15% (2026), according to the OECD Tax Database.
VerifiedGovernment / official sourceOECD — Tax Database, Corporate income tax statutory rates (OECD.CTP.TPS DSD_TAX_CIT@DF_CIT)Last reviewed: 2026-10-18
Why this matters
Relocating businesses should be aware of potential tax implications when operating in Georgia, but detailed information is currently lacking.
Key facts
- Combined statutory corporate income tax rate (national plus sub-national): 15% (2026)
- Central government rate: 15% (2026)
What this figure does not cover
This is the headline statutory rate. Deductions, reduced rates for particular sectors or regions, minimum taxes, local business taxes, withholding taxes and registration or filing procedures are not covered here. Check the national tax authority for your situation.