Georgia’s tax legislation places significant importance on determining an individual’s tax residency status. In Georgia, residency rules apply regardless of whether the individual is a Georgian citizen, foreign national, or stateless person. The main method of obtaining Georgian tax residency
In 2021, the Value Added Tax (VAT) chapter of the Georgian Tax Code underwent comprehensive changes. This reform was driven by Georgia’s obligations under the 2014 Association Agreement with the European Union, which required gradual approximation of national legislation with
The growth of crypto mining has made Georgia an attractive jurisdiction for individuals and businesses engaged in digital asset activities. The Georgian Tax Code, together with relevant ministerial rulings, establishes the tax treatment applicable to crypto mining and distinguishes mining
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