Country tax profile · 2026
Georgia income tax
What a nomad, retiree or founder needs before moving to Georgia: the real rate, what actually gets taxed, and the residency bar you must clear. Local currency: GEL.
Georgia tax calculator
Enter your income to estimate what you would pay in Georgia, as an employee or running your own company, and see the best-value cities. Get the full breakdown plus a vetted advisor by email.
How much is income tax in Georgia?
Georgia taxes personal income at rates up to 20%. Residents taxed on worldwide income; no special nomad regime.
Compiled by MyNomadWorld for Georgia and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
Georgia digital nomad visa
Remotely from Georgia (defunct in 2026)
- Income requirement: Program required documented foreign income of at least USD 2,000/mo (~€1,850) plus 6-month health insurance. Savings alternative ~USD 24,000 is widely cited but not on the official consular page. STATUS: retired in 2026, site offline, no new applications
- Initial length: 12 months · renewable
- Max stay: Program effectively discontinued. Superseded in practice by Georgia's visa-free regime (up to 365 days, remote work for foreign clients permitted) and a new C5 long-stay visa (2026). Tax residency triggers at 183+ days
- Tax on nomad income: Territorial: foreign-source income of residents is tax-exempt; only Georgian-source income taxed. Separate 1% small-business status for locally-registered individual entrepreneurs
- Family / dependents: Yes
Official source: Remotely from Georgia (defunct in 2026) · as of 2026
Georgia expat & digital-nomad tax regime
Under the Small Business 1% regime, a qualifying new resident or foreign-income remote worker pays an effective rate of about 1% instead of the 20% headline.
Official source: PwC Georgia
Capital gains, wealth & property tax
- Capital gains: 20% (taxed as personal income); foreign-source gains exempt; property or vehicles held >2 years generally exempt
- Wealth tax: No net wealth tax; annual property tax on real estate/land applies instead
Inheritance & gift tax in Georgia
No inheritance/estate tax; gifts/inheritance from close relatives exempt from income tax Property received as gift or inheritance from first- and second-degree relatives is exempt from personal income tax; transfers from non-relatives may fall under income tax
Corporate tax & VAT
The standard corporate profits tax is 15%.
How to become a tax resident of Georgia
Physical presence of 183+ days in Georgia in any continuous 12-month period ending in the tax year (or high-net-worth individual status).
Cost of living & lifestyle
Cost of living is about 33% of the US level, with average purchasing power near $28k (PPP). Pick a city below to see its monthly climate and cost.
Banking in Georgia
You will want a local or multi-currency account for rent, bills and getting paid. See our guide to the best banks in Georgia.
For receiving income and moving money the day you arrive, Wise lets you hold and convert 40+ currencies and get paid like a local. Open a free Wise account →
Wise link is an affiliate link; we may earn a commission at no cost to you.
Climate & cost by city
Average monthly temperature (°C) and rainfall. Climate: Open-Meteo ERA5; cost of living: World Bank PPP (same-year pairing), omitted where unavailable.
Georgia tax treaties
Georgia maintains around 57 double taxation treaties in force. They generally follow the OECD Model Convention and reduce withholding tax on cross-border dividends, interest and royalties, so the same income is not taxed twice when you move, invest or earn across borders. That is a broad network, useful for internationally mobile earners and investors.
Major treaty partners
Chips with a link open the full withholding-tax detail for that treaty pair.
Approximate size of the DTA network; confirm the specific treaty and its terms before relying on it.
Georgia tax treaty guides
Detailed double-tax-treaty guides (withholding rates on dividends, interest and royalties) are available for 54 of Georgia's partners:
Austria · Bahrain · Belarus · Belgium · Bulgaria · China · Croatia · Cyprus · Czech Republic · Denmark · Egypt · Estonia · Finland · France · Germany · Greece · Hong Kong · Hungary · Iceland · India · Iran · Ireland · Israel · Italy · Japan · Kuwait · Latvia · Liechtenstein · Lithuania · Luxembourg · Malaysia · Malta · Moldova · Netherlands · Norway · Portugal · Qatar · Romania · San Marino · Saudi Arabia · Serbia · Singapore · Slovakia · Slovenia · South Korea · Spain · Sweden · Switzerland · Turkey · Turkmenistan · Ukraine · United Arab Emirates · United Kingdom · United States
Who can help you in Georgia
Vetted partners for the move: immigration and tax lawyers, relocation services, banking and eSIM, guides and local experts. One Gold partner and up to three standard listings per country.
Expats in Georgia
The free Georgia expat community: who is already there, who is arriving, the Telegram group and straight answers on the paperwork. Expats in Georgia →
Members see each other by first name, origin and plans. Emails stay private.
Planning a move to Georgia?
The headline rate is the easy part. Residency, banking and exiting your current tax net are where it goes wrong. Get matched with a vetted Georgia advisor.
Talk to a Georgia advisor →Georgia income tax FAQ
How much is income tax in Georgia?
Georgia taxes personal income at rates up to 20%. Residents taxed on worldwide income; no special nomad regime.
Does Georgia tax capital gains?
20% (taxed as personal income); foreign-source gains exempt; property or vehicles held >2 years generally exempt
How do you become a tax resident of Georgia?
Physical presence of 183+ days in Georgia in any continuous 12-month period ending in the tax year (or high-net-worth individual status).