Head-to-head · tax residents 2026
Germany or Georgia: which should you move to?
Two of Europe's top relocation targets, both with newcomer regimes. Here is how they compare on the taxes that move the needle.
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| Factor |  Germany ↗ |  Georgia ↗ |
|---|---|---|
| Top personal income tax | 45% | 20% |
| Corporate tax | 15%* | 15%* |
| Capital gains tax | Taxed | Taxed |
| Dividend tax | 26.4% | 5% |
| VAT / sales tax | 19% | 18% |
| Wealth tax | No | No |
| Inheritance tax | Yes | No |
| Foreign income | Worldwide | Worldwide |
| Headline expat regime | None | Small Business 1% |
| Cost of living (vs your country) | 80 | 33 |
| Population | 83,491,249 | 3,935,766 |
| Area | 357,021 km² | 69,700 km² |
| Population density | 234/km² | 56/km² |
| Airports (large + medium) | 75 | 12 |
| Annual tourists | 37,420,000 | 5,092,000 |
| Flight time from your country | · | · |
| Direct flight likely? | · | · |
| Life expectancy | 81.5 yrs | 74.7 yrs |
| Safety (homicides/100k) | 0.9 | 2 |
| Happiness (0-10) | 7.08 | 4.67 |
| Corruption index (higher = cleaner) | 80/100 | 56/100 |
| Double-tax treaties (approx) | ~96 | ~57 |
| Internet speed (median fixed) | 104 Mbps | · |
| Healthcare spend / person | $6,849 | $554 |
| Air quality (PM2.5, lower=better) | 8.81 | 18.57 |
| Time zone (approx) | UTC+1 | UTC+3 |
| Digital nomad visa | No | Unconfirmed |
| Official languages | 1 (German) | 1 (Georgian) |
Green = more favourable. Cost of living shown as a percentage of your home country (under 100% = cheaper than home). Tax data: compiled by us, being re-verified; cost of living: World Bank PPP; area & population: GeoNames; life expectancy & homicide rate: World Bank.
* Germany: 15% federal corporate income tax + 5.5% solidarity surcharge on it (=15.825%) + municipal trade tax ~7-21% → combined effective ~30-33%. · Georgia: Estonian-model tax on distributed profits: 15% on the grossed-up value of profit distributions and certain deemed distributions (undistributed reinvested profit is untaxed). 20% for commercial banks, credit unions, microfinance orgs and loan providers from 1 Jan 2023.
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