Georgia Tax Calculator 2026

Georgia uses a simple flat tax system with a 20% rate on all personal income from Georgian sources. Tax residents pay 20% only on Georgian-source income. Foreign-source income (dividends, interest, cryptocurrency, salary from foreign employers) is not taxed for individuals. This territorial tax system makes Georgia highly attractive for international investors and digital nomads.

Depends on length of stay. If you stay less than 183 days per year, you don't become a tax resident and only pay tax on Georgian-source income. Working remotely for a foreign company means no tax. After 183 days you become a tax resident, but thanks to territorial principle, foreign income remains untaxed. Georgia offers 'Remotely from Georgia' digital nomad visa requiring minimum $2,000/month income.

The only payroll contribution is the funded pension (since 2019): the employee pays 2% of gross salary, the employer adds 2% and the state up to 2%. The employee's 2% is deducted before the 20% income tax is applied, so the total employee burden is about 21.6% of gross. There are no separate contributions for social insurance or healthcare — one of the main advantages of the Georgian tax system. Participation is mandatory for employees, except those who were 40 or older when the scheme started and chose to opt out.

Dividends paid to resident individuals are taxed at 5%. This is final tax without additional income tax. For non-residents — also 5%. Georgia applies Estonian corporate tax model: undistributed company profits are not taxed (0%), tax of 15% is paid only upon distribution. Very efficient structure for business owners.

Georgia is one of the best jurisdictions for crypto investors: individual income from cryptocurrency is completely tax-exempt (0%). Reason: cryptocurrency is not tied to geographical location, so it's not considered Georgian income. This applies to trading, selling, exchanging crypto. Mining requires business registration. For legal entities, crypto profits are subject to 15% corporate tax only upon distribution.

Almost no deductions as the system is very simple. Standard expenses can be deducted from individual entrepreneur income when calculating taxable base. Charitable donations can be accounted for. No deductions for mortgage, children, education, or medical expenses. Low 20% rate compensates for lack of deductions, and small business status allows paying just 1% on turnover.

Tax year follows calendar year (January-December). Filing deadline: March 31 of following year. Employees usually don't file a return if employer withholds tax. Individual entrepreneurs and those receiving other income file by March 31. Can file electronically through tax service portal. Quarterly reporting for some categories.

Property tax exists for real estate owners: up to 1% of market value depending on type and value. Residential houses up to 200 sq.m and land up to 5,000 sq.m are exempt. No inheritance tax at all — heirs don't pay tax when receiving property from close relatives. Gift tax also absent for close relatives. Selling real estate after 2 years of ownership is tax-free.

Georgia applies unique Estonian model: undistributed profits are taxed at 0%, corporate tax of 15% is charged only upon profit distribution (dividends). This allows companies to reinvest profits without taxes. Startups with innovative status can get 5% rate for first 10 years. International IT companies pay 5% instead of 15%. Very competitive system.

No wealth tax in Georgia. No annual tax on net assets or capital. No wealth tax like in Switzerland or Norway. The only asset tax is property tax (up to 1%) for real estate owners above certain threshold. High net worth individuals can obtain tax residency without 183 days presence with assets in Georgia from $500,000.