Georgia has 58 double tax treaties — and the United States is not one of them

The Ministry of Finance publishes the treaty list itself, and it runs to 58 jurisdictions in force. Western and Northern Europe are well covered, from Germany and France to the UK, Switzerland, Spain, Italy and the Nordics. So are Central and Eastern Europe and the Baltics, the CIS and Caucasus neighbours including Armenia, Azerbaijan, Kazakhstan and Ukraine, and a solid Gulf and Middle East group: Bahrain, Egypt, Iran, Israel, Kuwait, Qatar, Saudi Arabia, Turkey and the UAE. In Asia the list includes China, Hong Kong, India, Japan, Singapore and South Korea. The ministry's page also notes that the Multilateral Convention will amend 34 of the 58 agreements, which is why the published date column is incomplete for about half of them.

A treaty does not make income tax-free. It decides which of the two countries may tax a given item, and caps the rate the source country may withhold. Georgia's domestic withholding rate on dividends, interest and royalties is 5%, rising to 15% for payments to blacklisted or offshore jurisdictions, where treaty relief is generally unavailable. Treaty rates typically land somewhere in a 0–15% range for dividends and interest and 0–10% for royalties, with the lowest dividend rates usually conditional on holding a stake of 10% or more. None of it happens automatically: the recipient has to produce a tax residency certificate, and without one the payer applies the full domestic rate.

There is no Georgia–United States double taxation treaty on the ministry's list. An American owning a flat here therefore has no treaty tie-breaker to fall back on and has to rely on their own country's domestic rules for relief on foreign tax paid. That is a question for a US adviser, not a Georgian one. It is also worth remembering that rental income from real estate is treated differently from dividends and interest under the standard treaty model: income from immovable property is generally taxable in the country where the property sits, so a treaty rarely moves the Georgian tax on a Georgian flat. What it moves is the risk of paying twice on the same income at home.

Treaty status changes, and the only list worth relying on is the ministry's own. Check your country on that page before you structure anything, note whether the entry is marked as amended by the Multilateral Convention, and read the synthesised text rather than the original treaty if it is. Then get the residency certificate in hand before the first payment, not after it — reclaiming over-withheld tax is slower and less certain than having the paperwork ready. This is general information about public rules, not tax advice for your situation.