Georgia Corporate Income Tax
Detailed corporate income tax rates and rules for Georgia in 2026.
Georgia adopted the 'Estonian model' of corporate taxation in 2017, where corporate profits are taxed at 15% only when distributed as dividends, reinvested profits, or used for non-business expenses. Retained earnings reinvested in the business are not taxed, incentivizing reinvestment. The effective tax on distributed profits is approximately 15/(100-15) = 17.65% gross-up equivalent.
Standard Rate
15%
Additional Notes
Georgia's Free Industrial Zones provide full exemption from corporate income tax, VAT, and property tax on qualifying activities. Virtual Zone entities for IT companies receive profit tax exemptions on income from information technology services exported from Georgia.
How Georgia Corporate Tax compares
Georgia’s corporate tax rate of 15% is the 162nd highest of 203 countries TaxAtlas tracks, below the global average of 22.2% and Asia’s regional average of 19.7%.
