Georgia tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Georgia tax profile.
Tier 2 — every figure has an accepted source; some rest on a PwC / Deloitte / KPMG / EY summary (marked †). Sources last checked 7 November 2026. Figures last changed 7 November 2026. Profile last reviewed 27 May 2026.
Scroll across the table to see all tax rates.
| Salary | Long-term gains | Short-term gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|---|
| Georgia | 20%† | not computed | not computed | 5% | 5% | not computed | 0%† |
† This figure rests on a PwC tax summary, not on the statute itself. The summary is the only source on file for it.
Capital gains: not computed. Asset class, strict ownership period and economic-use history required.
Short-term gains: not computed. Residential/vehicle/other/securities classification required.
Rent: not computed. 5% only for qualifying residential letting without deductions; ordinary commercial net rent 20%; use classification required.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
What is the top income tax rate in Georgia?
The top rate on a salary is 20%. It is the tax on each extra unit of a very high salary, with surtaxes and uncapped social contributions included. The income tax scale alone reaches 20%.
How are capital gains taxed in Georgia?
It depends on the asset, when you bought and sold it, and whether it was used in a business. Private securities and domestic property can be treated differently; the calculator needs that classification first.
How are dividends and interest taxed in Georgia?
The top rate is 5% on dividends and 5% on interest. Rent is taxed at 5% only for qualifying residential letting without deductions. Ordinary commercial net rent is taxed at 20%; a rent that is not classified has no computed public rate.
How is crypto taxed in Georgia?
In our model Georgia does not tax a private investor's gain on crypto assets.
Does Georgia tax foreign income?
Generally no. Georgia taxes income from sources in Georgia. Income from abroad is generally outside the tax, with exceptions.
Does Georgia have a wealth tax?
No. Georgia has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does Georgia have an exit tax for individuals?
Still unassessed. We have not worked out what happens to tax when you leave Georgia: gains on a private portfolio, business assets, a continuing tie to the country, property income and unpaid tax each need their own review.
What special tax regimes does Georgia have?
The profile lists conditional tax and residence arrangements. Whether one applies to you depends on eligibility, approval, the source of the income and when you arrived; an immigration or company status alone gives no personal tax concession.
When do you become tax resident in Georgia?
The Georgia day test (183 days in 12 calendar months): 183 days in any 12 calendar months ending in the tax year. Georgian public service abroad and approved high-net-worth status are separate routes.
Residence decides whether Georgia taxes you on these rates. See the Georgia day-count test and count your own days.
Sources
The Georgia profile cites 8 sources for these rules, 5 of them from a government or a statute.
- Tax Code source exemption, category and small-business rules · official, retrieved 2026-11-03
- Tax Code of Georgia — Article 131 · official, retrieved 2026-11-07
- Tax Code of Georgia — Articles 81 and 82 · official, retrieved 2026-11-07
- Funded pensions: eligibility and participation · official, retrieved 2026-11-03
- Tax Code of Georgia — Article 130(1) · official, retrieved 2026-11-07
- PwC WWTS Georgia — Taxes on personal income · summary, retrieved 2026-11-07
- PwC WWTS Georgia — Income determination · summary, retrieved 2026-11-07
- PwC WWTS Georgia — Other taxes · summary, retrieved 2026-11-07
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Georgia with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Georgia side by side with other countries, see every country or try the live demo.
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