π¬πͺ Georgia
A business-friendly haven with low taxes, visa-free access, and breathtaking Caucasus landscapes.
Visa and residence permit options
Corporate Entities in Georgia
Compare the different types of business entities available for incorporation in Georgia.
Georgia LLC
Georgia Citizenship and Naturalization
Grade:
BGlobal Rank: 80
Visa-free Access
120 out of 195 countries
Access to Major Destinations
- European Union
- United Kingdom
- Canada
- United States
- China
- Russia
- Japan
| Category | Details |
|---|---|
Citizenship by Descent |
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Naturalizations |
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Spouse Naturalization |
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Birthright Citizenship |
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Economic Citizenship (Investment) |
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Other Provisions |
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Citizenship by Exception |
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Taxation Overview
Personal Tax Overview: Georgia π¬πͺ
Key information about personal taxation in Georgia
Tax Residency
Normal rule: 183 days
Special rule: No information
Special Tax Regime
High-Net-Worth Individual (HNWI)
Dividend Tax
5
Georgia is a territorial taxation country. The dividends are exempt if you are not physically present in Georgia at the time of distribution. Otherwise, it is taxed as ordinary income. Dividends from Georgian companies are taxed at the source at 5%.
Capital Gains Tax
0
Georgia is a territorial taxation country. The capital gains are exempt if you are not physically present in Georgia at the time of distribution. Otherwise, it is taxed at a standard tax rate of 20%.
Property Rental Income
5
Income from properties outside of Georgia is exempt while Georgian property income is taxed at a flat 5%.
Property Tax
Yes
Inheritance Tax
No
Wealth Tax
No
VAT
18
CFC Laws
No
