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 to businesses and individuals alike. As the country continues to attract foreign investors, entrepreneurs, and relocating businesses, understanding and correctly managing tax obligations in Georgia has become increasingly important.
Properly managing tax obligations and maintaining accurate accounting records are essential for operating in compliance with Georgian law and for making sound business decisions. Whether a company is navigating Georgian corporate income tax, addressing withholding tax on payments to non-residents, or simply ensuring day-to-day bookkeeping is in order, professional accounting and tax services provide the foundation for financial stability and regulatory confidence.
At Andersen Georgia, we provide comprehensive accounting and tax services tailored to the needs of local businesses, international companies, and individual clients operating in Georgia. Our experienced team delivers practical, high-quality advice grounded in a thorough understanding of Georgian legislation and the requirements of the Georgian Revenue Service.
Tax Services
Georgia’s tax system is generally regarded as one of the most straightforward in the region, yet it requires careful interpretation and ongoing attention to compliance obligations. Georgia’s extensive network of double tax treaties with numerous countries provides further planning opportunities for businesses with cross-border activities. Our tax services cover the full spectrum of tax matters that businesses and individuals encounter in Georgia.
Tax Advisory
Our tax advisory services help clients navigate the complexities of Georgian tax legislation and structure their affairs in a tax-efficient manner. We advise on the tax implications of business transactions, corporate reorganisations, cross-border arrangements, and investment structures. Our team assists clients in understanding applicable tax regimes, available exemptions, and the practical consequences of different business decisions. Business tax planning in Georgia often requires careful analysis of how the distributed profit tax model, VAT obligations, and withholding tax in Georgia interact within a given corporate structure. We also provide guidance on Georgian tax residency matters for both individuals and legal entities, which is a topic of increasing relevance for those relocating to or establishing a presence in Georgia.
Tax Compliance
Timely and accurate tax compliance is a fundamental requirement for any business operating in Georgia. Our team assists clients with the preparation and submission of tax declarations, calculation of tax liabilities, and meeting reporting deadlines set by the Revenue Service. This includes compliance with Georgian income tax obligations for both resident and nonresident taxpayers, VAT filing requirements, and the proper application of withholding tax rules on payments made to foreign entities. We support businesses across all stages of their operations, from initial tax registration and obtaining a Georgian tax identification number to ongoing compliance management. Our compliance services are designed to reduce the administrative burden on clients while ensuring that all obligations are fulfilled in accordance with the Tax Code of Georgia.
Personal Tax Services
Individual taxpayers, whether Georgian residents, foreign nationals working in Georgia, or high-net-worth individuals exploring Georgian tax residency, face a distinct set of tax obligations and planning opportunities. Our personal tax services cover income tax declarations, determination of tax residency status, analysis of Georgian-source income, and guidance on how Georgia’s flat income tax rate and exemption rules apply to the individual’s specific circumstances. We assist individuals in understanding how Georgian tax rules apply to their employment income, investment returns, and other sources of personal income.
Tax Review
A tax review allows businesses to identify potential risks, inconsistencies, or areas of non-compliance before they become the subject of a tax audit. Our team conducts thorough reviews of a client’s tax position, examining submitted declarations, underlying documentation, and applied tax treatments. The findings are presented with practical recommendations for remediation or improvement. Tax reviews are particularly valuable for companies that have recently undergone significant changes, such as a restructuring, a change in ownership, or an expansion of their activities into new areas. This service is particularly critical in the context of mergers and acquisitions (M&A). In addition to legal due diligence, we strongly advise our clients to conduct a comprehensive tax review of the target company (tax due diligence). This ensures that the target is fully tax compliant and that any existing or potential tax risks are identified and addressed before completion of the transaction, thereby reducing the likelihood of unexpected liabilities arising after the acquisition.
Tax Dispute
When disagreements arise with the Revenue Service regarding tax assessments, penalties, or audit findings, businesses require experienced professionals to represent their interests effectively. Our team advises clients on the available dispute resolution mechanisms under Georgian law, including administrative appeals and court proceedings. We assist in preparing objections, gathering supporting documentation, and presenting arguments in the most compelling manner. Our goal is to protect the client’s rights and achieve the best possible outcome in each dispute.
International Taxation and Transfer Pricing
For businesses with cross-border activities, international tax considerations play a central role in structuring operations efficiently and managing risk. We advise on the application of Georgia’s double tax treaties with partner countries, the Georgian tax treatment of dividends, interest, royalties, and service fees paid to foreign entities, as well as the implications of permanent establishment rules for foreign companies operating in Georgia. Our transfer pricing services help multinational groups document and justify their intragroup pricing arrangements in line with the arm’s length principle and Georgian regulatory requirements, reducing exposure to adjustments and penalties.
Accounting Services
Accurate and well-organised accounting records are the foundation of sound business management and regulatory compliance in Georgia. Georgian legislation requires businesses to maintain accounting records in accordance with established standards, and the quality of those records directly affects a company’s ability to manage its finances, satisfy reporting obligations, and respond to inquiries from the Revenue Service. Our accounting and tax services are designed to support businesses of all sizes in maintaining the financial clarity they need to operate effectively.
Accounting Outsourcing
Outsourcing accounting functions to an experienced professional team allows businesses to focus on their core activities while ensuring that their records are maintained to a high standard. Our outsourced accounting services cover day-to-day bookkeeping, processing of primary documents, maintenance of ledgers, and coordination with the Revenue Service on reporting matters. This service is particularly well-suited to foreign-owned companies entering the Georgian market, as well as local businesses that prefer to delegate accounting responsibilities to specialists rather than maintain a dedicated in-house team.
Accounting Policy Document
A well-drafted accounting policy document is a key internal governance tool that defines the methods and principles a company applies consistently when recording and reporting financial transactions. We prepare tailored accounting policy documents for companies based on their specific business activities, applicable accounting standards, and operational requirements. A clearly defined accounting policy reduces ambiguity in reporting, supports consistency across reporting periods, and demonstrates to regulators and stakeholders that the company operates with appropriate accounting discipline.
Preparation of Financial Statements
Financial statements provide a structured overview of a company’s financial position, performance, and cash flows, and are required for a range of regulatory, banking, and commercial purposes. Our team prepares financial statements in accordance with the applicable accounting standards in Georgia. We ensure that the statements accurately reflect the company’s financial reality and are presented in a format suitable for their intended purpose.
Restoring Incomplete Accounting Records
Businesses that have experienced gaps in their accounting, whether due to staff changes, system failures, or prior neglect, may find themselves in a position where their records do not accurately reflect past transactions. Our team assists companies in restoring and reconstructing incomplete or disorganised accounting records, working with available documentation to rebuild a reliable accounting history. This service is often critical when a company is preparing for a tax audit.
Disclaimer: This article is based on Georgian legislation and publicly available information as of February 2026 and is intended for informational purposes only. It does not constitute legal or tax advice.