Taxes in Georgia for Global Investors
Georgia: A Rising Business Destination
Over the past decade, Georgia has become a leading investment hub in Eastern Europe and the Caucasus. With its strategic location, strong legal framework, and simplified processes, the country is highly attractive to global investors.
One of the biggest reasons why foreign entrepreneurs choose Georgia is its business-friendly tax system.
Why Georgia’s Tax System Stands Out
Georgia’s tax policies are designed to encourage growth, reduce bureaucracy, and support investors. Compared to many countries, taxes in Georgia are:
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Low – flat and transparent rates.
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Simple – fewer tax categories and paperwork.
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Efficient – electronic filing and quick clearance.
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Attractive – multiple tax-free zones and incentives.
This makes Georgia one of the most competitive jurisdictions for international business operations.
Key Taxes in Georgia for Global Investors
1. Corporate Income Tax (CIT)
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Georgia applies a 15% tax only on distributed profits.
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If profits are reinvested into the business, no tax is charged.
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This Estonian model of taxation promotes reinvestment and growth.
2. Value-Added Tax (VAT)
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Standard VAT rate: 18%.
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Exports are zero-rated, making Georgia a perfect base for international trade.
3. Personal Income Tax (PIT)
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A flat 20% rate applies to individuals.
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Simple, transparent, and easy to calculate.
4. Dividend & Capital Gains Tax
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Dividend tax: 5%.
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Capital gains tax: also 5%, highly competitive compared to Europe and Asia.
5. Free Industrial Zones (FIZ)
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Companies in FIZs enjoy 0% corporate tax, 0% VAT, and 0% import/export duties.
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Ideal for manufacturing, logistics, and global trade businesses.
Advantages of Georgia’s Tax System for Investors
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Low tax burden – encourages entrepreneurship and foreign investment.
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Efficient administration – digital tax services available online.
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Global access – Free Trade Agreements with the EU, China, and CIS countries.
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Legal stability – strong protection under international treaties.
Why Global Investors Choose Georgia
Georgia’s taxation system is part of a broader strategy to create a pro-investment environment. Investors benefit from:
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Fast company registration (1–2 days).
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No hidden taxes or complicated procedures.
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Stable macroeconomic growth and a safe financial environment.
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Skilled, multilingual workforce for global business needs.
Final Thoughts
Georgia’s business-friendly tax system is one of the most competitive worldwide, offering low rates, simplified rules, and strong protections for global investors. Whether you are looking to expand your company, reduce operational costs, or access new markets, investing in Georgia through its tax advantages is a smart move.
