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Data and statistics · October 2026
The register, as published.
The figures we quote across the site, each with its source and date. Updated monthly after the National Bank decision and the Geostat releases. Copy any figure; the source line goes with it.
| Indicator | Latest | Source |
|---|---|---|
| Tax on reinvested profit | 0% | Revenue Service |
| International Company status | 5% | Revenue Service |
| FDI, largest source | China, $219.5M | Geostat, Q2 |
| Policy rate | 8.25% | NBG, next decision 21 Oct |
| GEL per USD | 2.60 | NBG, 6 Oct |
| Inflation | 5.6% | Geostat, Sep |
| Tbilisi apartment sales | ▲ +18.9% | Colliers / RECOV, Aug |
| Tourism revenue | ▲ +8.8% | GNTA, Aug |
| Figure | Claim | Source | Page |
|---|---|---|---|
| 2.60 | GEL per USD, National Bank reference rate. | National Bank of Georgia, 6 Oct 2026 | Finance in Georgia: banks, rates and the lari |
| 2.60 | GEL per USD, National Bank reference rate. | National Bank of Georgia, 6 Oct 2026 | Banking and FX for non-residents |
| 0% | No profit tax, property tax or VAT on a free industrial zone company's operations inside the zone. | Law of Georgia on Free Industrial Zones; Tax Code, 1 Oct 2026 | Manufacturing and free industrial zones in Georgia |
| 5% | Corporate income tax on distributed profit and personal income tax on salaries for a company with International Company status. | Tax Code of Georgia, Art. 23; Government Decree 619, 1 Oct 2026 | Technology in Georgia: Virtual Zone, International Company, and setting up |
| 0% | Corporate income tax on profit from IT services supplied abroad by a Virtual Zone company. | Tax Code of Georgia, Art. 99, 1 Oct 2026 | Technology in Georgia: Virtual Zone, International Company, and setting up |
| 1 day | Standard registration of a Georgian LLC at the Public Registry. | National Agency of Public Registry, 1 Oct 2026 | Technology in Georgia: Virtual Zone, International Company, and setting up |
| 1% | Tax on turnover for an individual entrepreneur with small business status, up to GEL 500,000 a year. | Tax Code of Georgia, Art. 88–90, 1 Oct 2026 | Small business status: 1% |
| GEL 500,000 | Annual turnover ceiling for the 1% rate; 3% applies for the year in which it is exceeded. | Tax Code of Georgia, Art. 90, 1 Oct 2026 | Small business status: 1% |
| 50+ | More than fifty double taxation treaties are in force between Georgia and other states. | Ministry of Finance of Georgia, 1 Oct 2026 | Double tax treaties |
| 5% | Domestic withholding on dividends, interest and royalties paid to non-residents, before treaty relief. | Tax Code of Georgia, Art. 130–131, 134, 1 Oct 2026 | Double tax treaties |
| 1 day | Standard registration of an LLC at the Public Registry takes one business day for GEL 100; same-day registration costs GEL 200. | National Agency of Public Registry, 1 Oct 2026 | Company formation in Georgia |
| 0 | No minimum share capital is required for a Georgian LLC. | Law of Georgia on Entrepreneurs, 1 Oct 2026 | Company formation in Georgia |
| 100% | Foreign individuals and companies can own a Georgian company outright and appoint a non-resident director. | Law of Georgia on Entrepreneurs, 1 Oct 2026 | Company formation in Georgia |
| 0% | No profit tax, property tax, VAT or import duty on a free industrial zone company's operations inside the zone. | Law of Georgia on Free Industrial Zones; Tax Code, 1 Oct 2026 | Free Industrial Zones: 0% |
| 4% | Tax on the value of goods supplied from a free industrial zone to a Georgian registered person outside the zone. | Tax Code of Georgia, 1 Oct 2026 | Free Industrial Zones: 0% |
| 0% | No corporate income tax on profit from IT services supplied by a Virtual Zone person to clients outside Georgia. | Tax Code of Georgia, Art. 99, 1 Oct 2026 | Virtual Zone: 0% on exported IT |
| 0% | No VAT on IT services supplied by a Virtual Zone person outside Georgia. | Law of Georgia on Information Technology Zones; Tax Code, 1 Oct 2026 | Virtual Zone: 0% on exported IT |
| 5% | Withholding on dividends when the Virtual Zone company distributes its profit. | Tax Code of Georgia, Art. 130, 1 Oct 2026 | Virtual Zone: 0% on exported IT |
| 5% | Corporate income tax on distributed profit for a company with International Company status, instead of 15%. | Tax Code of Georgia, Art. 23; Government Decree 619, 1 Oct 2026 | International Company status: 5% |
| 5% | Personal income tax withheld on salaries paid by an International Company, instead of 20%. | Tax Code of Georgia, Art. 23, 1 Oct 2026 | International Company status: 5% |
| 0% | No withholding on dividends paid out of an International Company. | Tax Code of Georgia, Art. 23, 1 Oct 2026 | International Company status: 5% |
| 0% | No corporate income tax is charged on retained or reinvested profit of a Georgian resident company. | Tax Code of Georgia, Art. 97, 1 Oct 2026 | Reinvested profit: 0% until distribution |
| 15% | Corporate income tax is due when profit is distributed, on the grossed-up amount: distribution × 15/85. | Tax Code of Georgia, Art. 97–98, 1 Oct 2026 | Reinvested profit: 0% until distribution |
| 5% | Withholding on dividends paid to individuals and to non-resident companies, before any treaty reduction. | Tax Code of Georgia, Art. 130, 1 Oct 2026 | Reinvested profit: 0% until distribution |
| 8.25% | Monetary policy rate of the National Bank of Georgia, held at the September 2026 decision. | National Bank of Georgia, 9 Sept 2026 | Finance in Georgia: banks, rates and the lari |
| 8.25% | Monetary policy rate of the National Bank of Georgia, held at the September 2026 decision. | National Bank of Georgia, 9 Sept 2026 | Banking and FX for non-residents |
| +8.8% | Tourism revenue in August 2026 was 8.8% higher than in August 2025. | Georgian National Tourism Administration, 31 Aug 2026 | Hospitality in Georgia: hotels from Batumi to Gudauri |
| 3,388 | Tbilisi registered 3,388 apartment sales in August 2026, 18.9% more than in August 2025. | Colliers Georgia / RECOV, 31 Aug 2026 | Property in Georgia: the numbers, the rules, and where to buy |
| 14% | Foreign buyers were 14% of Tbilisi apartment transactions in August 2026, up from 11.4% in May. | Colliers Georgia / RECOV, 31 Aug 2026 | Property in Georgia: the numbers, the rules, and where to buy |
| $150,000 | Minimum appraised property value for the property-based residence permit since 1 March 2026. | Public Service Development Agency, 1 Mar 2026 | Property in Georgia: the numbers, the rules, and where to buy |
| $150,000 | Minimum appraised value of residential property for the property-based residence permit, from 1 March 2026. | Public Service Development Agency, 1 Mar 2026 | Residency through investment |
| $300,000 | Minimum investment in Georgian business or real estate for the investment residence permit. | Law of Georgia on the Legal Status of Aliens and Stateless Persons, 1 Mar 2026 | Residency through investment |
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