Georgia offers a range of special tax regimes designed to attract foreign investment, support export-oriented activities, and promote the development of specific sectors such as IT, logistics, and financial services. These regimes provide preferential tax treatment, including reduced tax rates,
The taxation of individuals in Georgia is regulated by the Tax Code of Georgia and is based on residency status. For Georgian tax residents, personal income tax rules determine how income is calculated, reported, and taxed, as well as which
The taxation of gambling activities in Georgia is regulated by the Tax Code of Georgia and related legislation governing lotteries, gambling, and prize games. While the general framework establishes specific tax rates and taxable bases depending on the type of
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