Tax Publications

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. For individuals, the […]

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

Georgia has steadily positioned itself as a strategic hub for cross-border trade between Europe, the Caucasus, Central Asia, and the Middle East. Leveraging its location at the crossroads of major transport corridors and its liberal trade policy, the country offers unique opportunities for companies seeking to optimize both their logistics and tax structures for regional

Unlike many jurisdictions, Georgia does not impose a stand-alone capital gains tax. Instead, gains from the sale of assets are treated as ordinary income and taxed under either the Corporate Income Tax (CIT) or the Personal Income Tax (PIT) regime, depending on whether the taxpayer is a company or an individual. Yet, beneath this seemingly

Georgia has established itself as one of the most business-friendly jurisdictions in the region, offering a straightforward tax system, competitive tax rates, and a transparent regulatory environment. The Tax Code of Georgia governs all key tax obligations, covering corporate income tax, personal income tax, value-added tax, property tax, withholding tax, and other levies that apply

Pursuant to the amendment introduced by Order No. 52 of the Minister of Finance of Georgia dated February 24, 2026, to Order No. 996 of December 31, 2010 of the Minister of Finance of Georgia “On Tax Administration,” the annual Corporate Income Tax return form and the monthly Corporate Income Tax return form (only for

The Tax Code of Georgia places significant importance on determining a person’s tax residency. In Georgia, persons are generally taxed based on their residency rather than their citizenship. Different rules apply to individuals and legal entities for determining residency status. These rules are designed to identify where a person carries out most of their economic

The taxation of gambling operators in Georgia is regulated by specific provisions of the Georgian Tax Code and related legislation governing lotteries, gambling, and prize games. Unlike ordinary business activities, gambling operations are subject to special tax rules, including unique methods for determining the taxable base and differentiated tax rates depending on the type of