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Данные и статистика · октябрь 2026 г.
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| Показатель | Последнее значение | Источник |
|---|---|---|
| 0% | ||
| 5% | ||
| China, $219.5M | ||
| 8.25% | ||
| 2.60 | ||
| 5.6% | ||
| ▲ +18.9% | ||
| ▲ +8.8% |
| Значение | Утверждение | Источник | Страница |
|---|---|---|---|
| 2.60 | GEL per USD, National Bank reference rate. | National Bank of Georgia, 6 окт. 2026 г. | |
| 2.60 | GEL per USD, National Bank reference rate. | National Bank of Georgia, 6 окт. 2026 г. | |
| 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 окт. 2026 г. | |
| 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 окт. 2026 г. | |
| 0% | Corporate income tax on profit from IT services supplied abroad by a Virtual Zone company. | Tax Code of Georgia, Art. 99, 1 окт. 2026 г. | |
| 1 day | Standard registration of a Georgian LLC at the Public Registry. | National Agency of Public Registry, 1 окт. 2026 г. | |
| 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 окт. 2026 г. | |
| 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 окт. 2026 г. | |
| 50+ | More than fifty double taxation treaties are in force between Georgia and other states. | Ministry of Finance of Georgia, 1 окт. 2026 г. | |
| 5% | Domestic withholding on dividends, interest and royalties paid to non-residents, before treaty relief. | Tax Code of Georgia, Art. 130–131, 134, 1 окт. 2026 г. | |
| 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 окт. 2026 г. | |
| 0 | No minimum share capital is required for a Georgian LLC. | Law of Georgia on Entrepreneurs, 1 окт. 2026 г. | |
| 100% | Foreign individuals and companies can own a Georgian company outright and appoint a non-resident director. | Law of Georgia on Entrepreneurs, 1 окт. 2026 г. | |
| 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 окт. 2026 г. | |
| 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 окт. 2026 г. | |
| 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 окт. 2026 г. | |
| 0% | No VAT on IT services supplied by a Virtual Zone person outside Georgia. | Law of Georgia on Information Technology Zones; Tax Code, 1 окт. 2026 г. | |
| 5% | Withholding on dividends when the Virtual Zone company distributes its profit. | Tax Code of Georgia, Art. 130, 1 окт. 2026 г. | |
| 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 окт. 2026 г. | |
| 5% | Personal income tax withheld on salaries paid by an International Company, instead of 20%. | Tax Code of Georgia, Art. 23, 1 окт. 2026 г. | |
| 0% | No withholding on dividends paid out of an International Company. | Tax Code of Georgia, Art. 23, 1 окт. 2026 г. | |
| 0% | No corporate income tax is charged on retained or reinvested profit of a Georgian resident company. | Tax Code of Georgia, Art. 97, 1 окт. 2026 г. | |
| 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 окт. 2026 г. | |
| 5% | Withholding on dividends paid to individuals and to non-resident companies, before any treaty reduction. | Tax Code of Georgia, Art. 130, 1 окт. 2026 г. | |
| 8.25% | Monetary policy rate of the National Bank of Georgia, held at the September 2026 decision. | National Bank of Georgia, 9 сент. 2026 г. | |
| 8.25% | Monetary policy rate of the National Bank of Georgia, held at the September 2026 decision. | National Bank of Georgia, 9 сент. 2026 г. | |
| +8.8% | Tourism revenue in August 2026 was 8.8% higher than in August 2025. | Georgian National Tourism Administration, 31 авг. 2026 г. | |
| 3,388 | Tbilisi registered 3,388 apartment sales in August 2026, 18.9% more than in August 2025. | Colliers Georgia / RECOV, 31 авг. 2026 г. | |
| 14% | Foreign buyers were 14% of Tbilisi apartment transactions in August 2026, up from 11.4% in May. | Colliers Georgia / RECOV, 31 авг. 2026 г. | |
| $150,000 | Minimum appraised property value for the property-based residence permit since 1 March 2026. | Public Service Development Agency, 1 мар. 2026 г. | |
| $150,000 | Minimum appraised value of residential property for the property-based residence permit, from 1 March 2026. | Public Service Development Agency, 1 мар. 2026 г. | |
| $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 мар. 2026 г. |
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