Tax Publications

Georgia has established an extensive network of double tax treaties (DTTs) aimed at preventing the same income from being taxed in more than one jurisdiction. Currently, Georgia has concluded such agreements with 58 countries worldwide, creating a favorable framework for cross-border investment and international business activities. These treaties play a significant role in enhancing Georgia’s […]

Real estate has long been considered one of the most stable and attractive asset classes worldwide, yet it remains one of the most illiquid, requiring significant capital commitments and entailing lengthy, expensive transaction processes. In recent years, blockchain technology has given rise to a transformative concept known as real estate tokenization, the process of converting

Tax audits play a critical role in ensuring that a company’s tax position is accurate, compliant, and aligned with Georgian legislation. In practice, a properly conducted tax audit allows businesses to identify potential risks in advance, correct errors, and avoid additional tax liabilities, penalties, and interest. Tax audit services in Georgia are particularly relevant in light of increasing scrutiny by tax

Georgia has developed a straightforward and competitive tax system, which is one of the reasons it remains attractive to foreign professionals, investors, and property owners. For individuals who are not Georgian tax residents, personal income taxation generally follows the source principle: only income derived from Georgian sources is taxable in Georgia. Understanding whether income is

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