Кратко
Показатели
50+
Ministry of Finance of Georgia·1 окт. 2026 г.
5%
Tax Code of Georgia, Art. 130–131, 134·1 окт. 2026 г.
По тексту закона
1 положение
Sets the withholding rates on income paid to non-residents from a Georgian source, including dividends, interest, royalties and service fees. (Paraphrased.)Tax Code of Georgia, Article 134 (taxation of non-residents at source)
Вопросы и ответы
Вопросы инвесторов об этом правиле
Which countries have treaties with Georgia?
Most EU members, the UK, Switzerland, Israel, the UAE, Türkiye, China, India, Japan, Singapore, Qatar, Saudi Arabia and others. The Ministry of Finance publishes the current list; we check it on every review of this page.
Does a treaty reduce the 15% corporate tax on distributions?
No. That tax is on the Georgian company. Treaties reduce the withholding on the dividend the recipient receives.
How do I prove I am tax resident in Georgia?
Apply to the Revenue Service for a certificate of tax residence, based on 183 days of presence or on the high-net-worth election.
Источники
Источники
- Ministry of Finance of Georgia, treaty list
- Tax Code of Georgia (matsne.gov.ge), current text
- Revenue Service of Georgia, residence certificates