---
name: ge-tax-overview
description: "Source-cited draft: tax overview for Georgia (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/ge-tax-overview"
  jurisdiction: "GE"
  tax_year: "2025"
  last_updated: "2026-07-13"
  reviewed_by: "Gvantsa Amiridze"
  review_status: "current"
---

# Georgia Tax Overview

## Georgia Tax Overview

## Georgia tax system at a glance (2025)

- **Overview of Georgia tax system** — Georgia (the country, in the South Caucasus) runs a low, broadly flat tax system administered by the Revenue Service under the Ministry of Finance. Personal income is taxed at a flat rate, corporate profit is taxed only on distribution (the Estonian model), and VAT applies at a single standard rate.
- **Tax year** — Calendar year (1 January – 31 December)  _(Tax Code of Georgia)_
- **Currency** — Georgian lari (GEL)  _(Tax Code of Georgia)_
- **Tax authority** — Revenue Service of Georgia (under the Ministry of Finance)  _([Tax Code of Georgia (https://rs.ge)](https://rs.ge))_
- **Residence / taxation basis** — Territorial — residents and non-residents are generally taxed only on Georgian-source income; foreign-source income of resident individuals is largely exempt  _([Tax Code of Georgia (https://taxsummaries.pwc.com/georgia/individual/taxes-on-personal-income)](https://taxsummaries.pwc.com/georgia/individual/taxes-on-personal-income))_
- **Headline personal income tax rate** — 20% percent  _([Tax Code of Georgia (https://taxsummaries.pwc.com/georgia/individual/taxes-on-personal-income)](https://taxsummaries.pwc.com/georgia/individual/taxes-on-personal-income))_
- **Standard corporate income tax rate** — 15% percent (on distributed profit)  _(Tax Code of Georgia — https://taxsummaries.pwc.com/georgia/corporate/taxes-on-corporate-income)_
- **Does VAT exist? Standard VAT rate** — Yes — standard VAT rate 18% percent  _([Tax Code of Georgia (https://taxsummaries.pwc.com/georgia/corporate/other-taxes)](https://taxsummaries.pwc.com/georgia/corporate/other-taxes))_
- **Annual personal/profit (small business) return deadline** — 31 March of the year following the reporting year  _([Tax Code of Georgia (https://expathub.ge/annual-tax-return-georgia/)](https://expathub.ge/annual-tax-return-georgia/))_
- **Corporate (profit) tax filing frequency** — Monthly — return due by the 15th day of the month following the month of the taxable transaction/distribution  _([Tax Code of Georgia (https://taxsummaries.pwc.com/georgia/corporate/tax-administration)](https://taxsummaries.pwc.com/georgia/corporate/tax-administration))_
- **VAT filing frequency** — Monthly — return and payment due by the 15th day of the following month (approx — confirm; some sources cite a 15th-of-month VAT deadline while others reference quarterly excise reporting)  _(Tax Code of Georgia)_

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## Talk to a verified accountant

This guide is maintained by the OpenAccountants network — accountants who put
their name behind the tax answers AI gives people. The live, always-current
version (and the professional behind it) is at
[openaccountants.com](https://www.openaccountants.com).

- Use it in your AI: https://www.openaccountants.com/connect
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> **General reference only.** This document does not constitute tax, legal, or
> financial advice. Verify figures against the cited primary sources or with a
> licensed professional before relying on them.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `ge-tax-overview` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/ge-tax-overview. If neither is available, confirm every figure against the official source pages cited above before relying on it.