Europe · Tax guide
Georgia
Georgia taxes company profits only when they are distributed, at 15%. VAT is 18%, and individual entrepreneurs with small business status pay just 1% of turnover. Taxes are administered by the Revenue Service.
At a glance
- Profit tax
- 15%
- VAT
- 18%
- Small business status
- 1%
- Withholding on dividends
- 5%
Only on distributed profits
Registration above ₾100,000
Of turnover, up to ₾500,000
Standard rate
Profit tax on distributions
Georgia uses the Estonian model: companies pay 15% only when they distribute profits (or make deemed distributions), so reinvested profit is not taxed. Returns are filed monthly.
Small business status
Individual entrepreneurs with annual turnover up to ₾500,000 can obtain small business status and pay 1% of turnover.
VAT
VAT is 18%. Registration is required once taxable turnover exceeds ₾100,000 in twelve months; returns are monthly and VAT invoices are electronic.
Payments abroad
Dividends carry 5% withholding; other payments to non-residents are taxed at their own rates unless a treaty lowers them.
Key dates
- By the 15th of each monthVAT, profit tax and withholding returns
Figures and sources
6 figures- Profit tax on distributed profits (Estonian model)15%Under professional review
- VAT rate18%Under professional review
- Tax on turnover for individuals with small business status1%Under professional review
- Taxable turnover in 12 months above which VAT registration is required₾100,000Under professional review
- Annual turnover limit for small business status₾500,000Under professional review
- Withholding on dividends5%Under professional review
Indicative only. This assessment is a high-level overview of tax obligations in Georgia based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a qualified tax adviser in Georgia (a Georgian tax adviser) before making compliance decisions.