Georgia Capital Gains Tax
Detailed capital gains tax rates and rules for Georgia in 2026.
Capital GainsGEL
Capital gains for individuals are subject to the flat 20% income tax. Notable exemptions include gains on residential property held for 2+ years and gains on listed securities. Corporate capital gains are only taxed upon distribution under the Estonian model.
Standard Rate
20%
Exemptions
- Gains from the sale of a residential property owned for 2+ years are exempt
- Gains on listed securities traded on a Georgian stock exchange
- Certain agricultural land sales
How Georgia Capital Gains compares
Georgia’s capital gains tax rate of 20% is the 43rd highest of 203 countries TaxAtlas tracks, above the global average of 13.8% and Asia’s regional average of 13.9%.
Georgia
20%
Asia average
13.9%
Global average
13.8%
