Taxation of individuals in Georgia

List of taxes (fees) applicable in Georgia for individuals:

• Income tax (PIT);
• Contributions to the Pension Fund;
• Property tax

As a rule, the tax status of an individual affects the taxation of his income in the case of income tax. However, in the case of special tax regimes, income may be taxed regardless of tax residency. Also, the taxation of property does not depend on the tax status. Select the category of objects of taxation that interests you.

In Georgia, the territorial principle of taxation of income of individuals is applied. That is, tax residents of Georgia do not pay tax on income received from sources outside Georgia (clause "x", clause 1, article 82 of TC G). Tax non-residents also pay tax only on income from sources in Georgia (Art. 134 TC G). This principle is shown schematically below.

The procedure for determining the source of income has its own characteristics depending on the type of income. Select the income that is relevant to you below and find out the procedure for its taxation, taking into account your tax status (tax resident or non-resident), as well as the requirements of currency control when receiving such income.

Choose the object of taxation you are interested in and get acquainted with the procedure for taxation in Georgia.