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
In 2017, Georgia introduced a fundamental reform of its corporate taxation system, departing from the traditional model of taxing annual net profits and adopting what is commonly referred to as the “Estonian model.” Under this regime, Corporate Income Tax (CIT)
Georgia offers one of the most competitive tax regimes for individual entrepreneurs through its Small Business Status (SBS). The regime is designed to support small businesses by providing a significantly reduced income tax rate compared to the standard personal income
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