Latest Georgia News · Tax & Residency
Real estate, tourism and the numbers that matter, written from real sources and updated daily. Scroll — nothing here needs opening as a separate file.
The property tax floor moved to ₾100,000 — and payment falls due 15 November
The ₾40,000 income threshold that had stood since 2005 was struck out of the Tax Code at the end of September. Owners above ₾100,000 are unaffected, and their payment deadline is…
Virtual Zone pays 0% on profit and 20% on wages. International Company status flips it.
Georgia runs two separate tax regimes for IT businesses, and they are not better or worse versions of each other. Which one wins depends on whether your money leaves as salary or…
Tax residency without 183 days costs 3 million lari — or a three-year income record
Georgia's high-net-worth route grants tax residency on economic ties rather than physical presence. The thresholds are specific, and so is the second condition most summaries…
The residence permit floor is $150,000 — and $300,000 buys a different permit
Georgia raised the property threshold for a residence permit from $100,000 to $150,000 on 1 March 2026. Above $300,000 a separate investment route opens, with a five-year hold and…
The VAT threshold is rolling, not annual — and you get two days
Georgia's ₾100,000 VAT line is measured over any twelve consecutive months, and registration is due within two business days of crossing it. The transaction that pushes you over…
Small-business status now starts the day you apply, not next month
A February 2026 order rewrote the timing rules around Georgia's 1% regime. Fifteen days is the number that matters if you cross the micro-business threshold, and a missing monthly…
Residential rent is taxed at 5% — if you claim nothing back
The low rate is a trade: you give up expense deductions to get it. For a landlord with a mortgage, a renovation or a management fee, that trade is not always the cheaper side.
The property-tax line moved from ₾40,000 to ₾100,000 of family income
Parliament raised the income threshold in September, and the payment date for individuals falls this month. If you own property here and your household income is under the new…
A free industrial zone is tax-free until you sell into Georgia
Invest in Georgia's own description of the free industrial zone regime is unusually blunt about where the benefit ends. Goods produced for export out of a zone are exempt from all…
International Company status cuts payroll tax from 20% to 5%
The state investment agency's own tax page sets out the terms: 5% profit tax, nothing on dividends, and 5% personal income tax on salaries instead of the standard 20%. The…
183 days makes you resident — and residents skip foreign income
An individual is a Georgian tax resident if they were actually present in the country for 183 days or more in any continuous twelve-month period ending in the current tax year.…
The residence threshold is still $150,000 — checked again today
Since 1 March 2026 a foreign buyer needs Georgian property worth more than USD 150,000 to apply for a residence permit on the strength of that purchase, up from the USD 100,000…
Profit left in the company is not taxed until you take it out
Georgia's corporate income tax is a flat 15%, but since 1 January 2017 it is charged on distribution rather than on profit earned: retained earnings are untaxed until they leave…
Small Business Status is 1% up to 500,000 lari, then 3%
An individual entrepreneur holding Small Business Status pays 1% of turnover in place of the standard 20% personal income tax, up to 500,000 lari of annual turnover; agritourism…
The VAT threshold is 100,000 lari over any rolling twelve months
Georgia's standard VAT rate is 18%, and the registration threshold is GEL 100,000 of taxable turnover measured over any continuous twelve-month period, according to PwC's…
Sell after two years and the gain on your flat is exempt
Gains on the sale of residential property held for more than two years are fully exempt from Georgian personal income tax, according to Andersen's Georgian tax note on property…
Renting to a tenant is taxed at 5%; renting to a company at 20%
Two Georgian advisory firms describe the same split: residential property let to an individual for living purposes is taxed at a flat 5% of gross rent with no expenses deductible,…
Virtual Zone or International Company: the choice is not 0% against 5%
Georgia offers two preferential statuses to software businesses, and they are routinely compared on the wrong number. Virtual Zone status can exempt qualifying profit…
The property tax return is due 1 November, the payment 15 November
Georgia's property tax on individuals runs on a declaration the owner files, and the two dates in it are not the same. The return is due by 1 November each year and the payment by…
Small business status now starts on the day you apply, not next month
An order of the Minister of Finance published on 6 February 2026, amending the instruction on special tax regimes, changed several mechanics of the 1% small business and 0% micro…
Georgian tax residency: 183 days, or the high-net-worth route
A September guide sets out the two ways to become a Georgian tax resident. The ordinary route is 183 days of physical presence in any continuous twelve-month period ending in the…
VAT at 100,000 lari is a rolling test, not a calendar year
Georgia's VAT registration threshold is 100,000 lari of taxable supplies in any twelve consecutive months, so the clock does not reset on 1 January. The standard rate is 18%. A…
Work permits are now mandatory, and tour guiding has a zero quota
Since 1 March 2026 foreign nationals without permanent residency need a work permit to work in Georgia, under amendments passed in June 2025 and Government Decree No. 70. The…
Profit tax is 15%, but only when the money leaves the company
Georgia taxes company profit on the Estonian model: nothing is due while profit stays in the business, and 15% becomes payable at the moment it is distributed. A further 5% is…
…