Georgia Personal Income Tax
Detailed personal income tax rates and rules for Georgia in 2026.
Georgia imposes a flat 20% personal income tax. Residents are taxed on worldwide income while non-residents are taxed on Georgian-sourced income at 20%. Small business status (annual turnover up to GEL 500,000) provides a flat 1% turnover tax option, making Georgia extremely attractive for freelancers and small entrepreneurs. Individual entrepreneurs in certain sectors may also benefit from special regimes.
| Income Range (GEL) | Tax Rate |
|---|---|
| ₾0+ | 20% |
Filing Deadline
April 1 (annual return)
Residency Rule
An individual present in Georgia for 183+ days in a calendar year is a tax resident. Georgia also offers voluntary tax residency for individuals with significant economic ties. Residents are taxed on worldwide income.
Additional Notes
Georgia's small business status (1% turnover tax) has made it exceptionally popular among digital nomads and freelancers. The micro business status (for individuals with turnover up to GEL 30,000) provides 0% income tax. Georgia does not tax foreign-sourced income for individuals who have not been Georgian tax residents for the prior 3 years, even after becoming residents, until the income is received in Georgia.
How Georgia Income Tax compares
Georgia’s top personal income tax rate of 20% is the 142nd highest of 203 countries TaxAtlas tracks, below the global average of 27.7% and Asia’s regional average of 22.2%.
