How many tax treaties does Georgia have?

Georgia has 56 double taxation agreements (DTAs) in force. These treaties help prevent the same income from being taxed in both countries and typically reduce withholding tax rates on cross-border payments.

What are Georgia's most important treaty partners?

Georgia's major treaty partners include Germany, United Kingdom, France, Turkey, China, and others. These treaties cover provisions for income tax, corporate tax, withholding tax on dividends, interest, and royalties.

How do Georgia's tax treaties affect withholding rates?

Tax treaties typically reduce withholding tax rates on cross-border payments. Without a treaty, Georgia may apply its standard withholding rates. With a treaty, rates on dividends, interest, and royalties are often reduced to 10-15% or lower. The specific rates depend on the individual treaty.

Georgia Tax Treaties

Georgia has approximately 56 double taxation agreements. The country actively expands its treaty network as part of its strategy to attract foreign investment.

Flat (Estonian CIT model)Asia

Tax Treaty Network

Double taxation agreements in force

Major Treaty Partners

GermanyUnited KingdomFranceTurkeyChinaIndiaUAEJapan

About Georgia's Treaty Network

Georgia maintains a network of 56 double taxation agreements. These treaties serve to eliminate or reduce double taxation of income earned in one country by a resident of the other, and they provide mechanisms for resolving tax disputes between the two countries. The treaties typically cover income tax, corporate tax, and withholding taxes on dividends, interest, and royalties.

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Georgia Tax Treaties

Major Treaty Partners

About Georgia's Treaty Network

Georgia Tax Treaties FAQ