Taxes
Georgia — Tax: Income Tax
Georgia taxes personal income at a flat 20%, exempts foreign-source income of residents, and lets small business pay 1% of turnover below GEL 500,000.
VerifiedProfessional tax guide — not a government sourcePwC Worldwide Tax Summaries — Georgia, Individual, Taxes on personal incomeLast reviewed: 2026-10-23
Why this matters
Understanding Georgia's income tax system is crucial for relocating individuals to avoid financial penalties and stay compliant with the law.
Key facts
- Personal income is subject to a flat tax rate of 20%.
- Resident individuals are exempt from tax on income that does not have a Georgian source.
- Individual entrepreneurs with turnover under GEL 500,000 can register as a small business and pay 1% on turnover, rising to 3% if turnover will exceed that.
- Individuals with turnover under GEL 30,000 and no employees who register as a micro business are exempt on that business income.
Steps
- Registering for a Tax Identification Number — To register for a Tax Identification Number (TIN), individuals must visit the State Revenue Service's website and fill out the registration form. However, specific steps and requirements are unclear due to language barriers and limited resources.
- Filing Taxes — Taxpayers are required to file their income tax returns annually, but it is uncertain what specific documents and information are required for the filing process.