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Taxes

Georgia — Tax: Double Tax Treaties

Georgia does not tax residents on foreign-source income, so individual foreign tax relief is largely unnecessary.

VerifiedProfessional tax guide — not a government sourcePwC Worldwide Tax Summaries — Georgia, Foreign tax relief and tax treatiesLast reviewed: 2026-10-23

Why this matters

Relocating individuals and businesses to Georgia can benefit from these agreements to minimize tax liabilities and avoid double taxation.

Key facts

  • Georgia does not tax resident individuals on their foreign-source income.
  • The page describes no foreign tax credit for individuals.
  • It does not state how many tax treaties Georgia has and refers to the corporate withholding tax section.
  • Georgian-source income of non-residents is still subject to Georgian tax subject to treaties.

Steps

  1. Step 1: Identify relevant DTAs — Check if Georgia has a DTA with the country of residence and/or the country where the income was earned. Consult the Georgian Ministry of Finance's website or contact a tax professional for assistance.
  2. Step 2: Review DTA terms — Carefully review the terms of the DTA to understand the tax rates, exemptions, and any specific requirements or restrictions.

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