183-day physical-presence rule. Top personal rate 20%. Effective corporate rate 0%. Updated for 2026.
Estonian-style: 0% on retained, 15% on distributed. International Company status: 5% CIT + 5% PIT for qualifying tech/maritime. Free Industrial Zone: 0% on most taxes.
HNWI residency: alternative to 183-day rule — own GEL 3M assets OR GEL 200k income/yr last 3 years; need GEL 500k Georgian property OR GEL 25k Georgian income last year. Individual Entrepreneur with Small Business Status: 1% on revenue up to GEL 500k.
Special regime — open
Individual Entrepreneurs with turnover ≤ GEL 500k pay 1% revenue tax. Massively popular with digital nomads. Requires Georgian residency (183 days).
Duration: Unlimited
Not EU. Territorial tax for individuals — only Georgian-source taxed by default. CRS-compliant but bank-secrecy friendly. HNWI route + Small Business Status combination is unique globally.
Our Tax Residency Calculator runs your specific income mix (employment / dividends / capital gains / owner-managed) against every regime, including the Georgia special regime where one applies.
Informational only. Not legal, tax, or financial advice. Verify with a qualified advisor before acting.