🇬🇪 Georgia Tax Guide 2026
Income tax brackets, social contributions, and special tax regimes for Georgia in 2026. Data sourced from OECD and national tax authorities.
Last reviewed: · Source: www.rs.ge
Key Facts — 2026
- →Flat 20% income tax on Georgian-source income.
- →Territorial taxation: foreign-source income is generally exempt for non-permanent establishments.
- →Virtual Zone status: 0% tax on IT/tech services revenue from foreign clients.
- →Low cost of living; USD 2,500–4,000/month for comfortable Tbilisi lifestyle.
- →Pension contributions optional for expats (2% employee + 2% employer match + 2% state).
- →No wealth tax, no capital gains tax on personal securities.
Top Rate
20%
Effective @ $100k
20%
Taxation Basis
Territorial
Income Tax Brackets (2026)
| Income from (GEL) | Income to (GEL) | Rate |
|---|---|---|
| 0 | No limit | 20% |
Social Contributions (2026)
| Contribution | Payer | Rate | Cap (GEL) |
|---|---|---|---|
| Pension Fund (employee, voluntary if expat) | employee | 2% | No cap |
| Pension Fund (employer match) | employer | 2% | No cap |
Special Tax Regimes
Virtual Zone Person Status
0% flat rateVirtual Zone Persons pay 0% income tax on IT services revenue from foreign clients; 5% dividend withholding applies.
Qualifiers: IT companies and freelancers providing services to clients outside Georgia
Small Business Status
1% flat rate1% flat turnover tax on qualifying small businesses below GEL 500k annual revenue.
Qualifiers: Annual turnover below GEL 500,000
See your exact take-home pay in Georgia
Enter your salary and compare Georgia against 50+ other countries instantly.
Related
Related countries
This page is for informational and planning purposes only — not tax advice. Tax laws change frequently; always verify with a qualified tax professional or the national tax authority. Data accuracy target: 90%+ for a single filer with no dependents. See our methodology for sources and limitations.