Tax Publications

Georgia offers one of the most tax-efficient frameworks in the region for structuring and managing investment funds. Owing to the rules outlined in the Tax Code of Georgia and the Law of Georgia on Investment Funds, both domestic and international investors can benefit from generous tax exemptions, clear pass-through treatment, and full relief on certain […]

Capital increases and reductions are common corporate transactions in Georgia. While these actions primarily reflect changes in a company’s equity structure, they also carry specific tax consequences. Understanding how capital contributions and withdrawals are treated under Georgian tax law is essential for both shareholders and businesses to remain compliant and avoid unexpected liabilities. Tax Consequences

Georgia has positioned itself as an appealing destination for globally mobile individuals, offering a unique route to tax residency designed specifically for High-Net-Worth Individuals (HNWIs). This program allows qualified applicants to obtain Georgian tax residency without meeting the usual physical presence requirement, making it an attractive option for investors, entrepreneurs, and affluent expatriates. General Rule

What is Virtual Zone Person Status and Why is It So Beneficial? Georgia offers one of the most attractive tax regimes in the region for IT companies through its Virtual Zone Person (VZP) status. This designation grants qualifying tech companies a 0% corporate income tax rate on profits derived from the export of digital services

Barter transactions remain a practical way for businesses and individuals to exchange goods or services without relying solely on cash payments. While they may appear simple, barter deals in Georgia carry important tax implications. Under Georgian tax law, a barter transaction is treated as both a sale and a purchase for each party involved. This

In today’s globalized economy, multinational enterprises often operate across several jurisdictions, engaging in cross-border transactions within their corporate groups. While these arrangements are a natural part of international business, they also create the risk of shifting profits to low-tax jurisdictions. Recognizing these risks, Georgia has developed a comprehensive transfer pricing (TP) framework that closely follows

In October 2024, Georgia introduced a landmark change to its transfer pricing framework, one that significantly reshapes the way cross-border financing arrangements are evaluated. With the addition of Article 141 to Order №423 of the Ministry of Finance, the Revenue Service has been granted explicit authority to reclassify certain loans as equity contributions. This change

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 and blockchain businesses, 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

Value Added Tax (VAT) plays a key role in Georgia’s tax system, and understanding the rules for registration is essential for businesses and entrepreneurs operating in the country. Businesses can register for VAT under the Tax Code of Georgia in two ways: mandatory registration, where the law requires registration once specific thresholds or conditions apply, and voluntary

Georgia’s business-friendly tax environment continues to attract international attention, particularly among companies involved in cross-border trade. One of the most compelling incentives available is the Special Trading Company (STC) status. It is designed to support re-export activities through full exemption from corporate income tax. For businesses engaged in warehousing and foreign goods resale, this preferential