Tax Publications

The taxation of sportsbook operators in Georgia is regulated by the Tax Code of Georgia and depends on two key factors: the form in which the sportsbook is organized (land-based or online) and the country of citizenship of the participants from whom the operator derives profit. These factors directly affect the applicable corporate income tax […]

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, exemptions from corporate income tax, VAT benefits, and simplified compliance requirements. Each status is tailored

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 exemptions and preferential regimes may apply. Taxable Income and Reporting Obligations For resident individuals in

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 gambling activity, Georgian legislation also provides a number of tax exemptions and preferential tax treatments

Georgia has become an attractive destination for crypto investors due to its favorable tax environment and flexible residency rules. In order to benefit from these advantages, it is important to understand how tax residency is determined under Georgian legislation. For individuals, Georgian tax residency can generally be obtained through two main pathways: the standard physical

The rise of digital currencies has prompted many countries to update their tax systems. Georgia has become one of the more attractive jurisdictions for crypto-related businesses, offering a clear tax framework and the possibility to defer taxation under the corporate income tax model. The Georgian Tax Code, alongside ministerial rulings, establishes how income from crypto

The approach to property taxation in Georgia differs for businesses and individuals. The taxable object, applicable tax rate, and timing of taxation may vary depending on the taxpayer’s status. Understanding these distinctions is important for proper tax planning and compliance, particularly for companies holding significant fixed assets or real estate in Georgia. Property Subject to

The rise of digital currencies has prompted many countries to update their tax systems. Georgia has become one of the more attractive jurisdictions for crypto investors, offering clear rules and several exemptions. The Georgian Tax Code, alongside ministerial rulings, establishes how income from crypto transactions is taxed and under what circumstances exemptions apply. Taxation of

Tax dispute resolution is a critically important process, where the outcome is often determined long before the case reaches the courtroom. A proper preliminary assessment of the disputed issue is a key success factor, as it allows the taxpayer to form realistic expectations, identify risks early, and prepare a well-structured defense strategy. For this reason,

The operation of land-based casinos in Georgia is subject to a specific taxation framework established under the Georgian Tax Code. Due to the particular nature of gambling activities conducted in physical venues, the tax treatment of these businesses differs from the rules generally applicable to other commercial activities. Georgian legislation provides separate tax rules for