Country tax profile · 2026
Georgia corporate tax
How Georgia taxes corporate
The standard corporate profits tax in Georgia is 15%. 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.
Compiled by MyNomadWorld for Georgia and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Georgia's corporate tax compares
Georgia's corporate tax of 15% is the 138th highest of the 180 countries we track, against a global average of 21.2% and a Asia average of 19.2%.
Countries with a similar corporate tax
Cyprus (15%) · Montenegro (15%) · Germany (15%) · Mauritius (15%) · Oman (15%) · Kuwait (15%)
Who is 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).
Related Georgia taxes
Moving to Georgia?
Get matched with a vetted Georgia tax & immigration advisor who handles residency and the exit from your current country.
See advisors →Georgia corporate tax FAQ
What is the corporate tax rate in Georgia?
The standard corporate profits tax in Georgia is 15%. 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 prov