AI-Assisted Content: Summaries are AI-generated for general reference. Always verify with the official tax authority.
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Asia

Georgia

Georgia applies a flat 20% personal income tax. Corporate tax is 15% — and like Estonia, only applies to distributed profits.

Personal income tax

20% (flat)
Top marginal rate / range

Corporate tax

15% on distribution
Standard rate

VAT / Sales tax

18%
Standard indirect tax

At a glance

  • Tax yearCalendar year
  • CITOnly on distribution
  • FilingApril 1
Official Tax Authority Revenue Service
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This is a brief, AI-assisted summary intended for general reference only. Tax laws change frequently and vary by individual circumstance. Always verify current rates, rules, and obligations with Georgia's official tax authority (linked above) or a qualified tax professional before making any decision.