Top personal income tax
20%
Georgia · GE · Asia
See visa-free, visa-on-arrival and ETA destinations directly.
121 destinations
20%
—
Territorial
Participant
No
No
Flat 20% with foreign-source individual income exempt — attractive for offshore earners. Gains vary: taxed as income at 20%, residential property held 2+ years exempt, individual-to-individual sales often relieved, so no single capital gains rate is shown. Corporate tax follows the Estonian model — 15% only on distribution. CRS exchanges since 2024.
Special regime: Foreign-source personal income exempt; 1% turnover regime for small individual businesses
Macro fiscal indicator · Central government tax revenue 24.3% of GDP
PassportTax can turn passport mobility and next-step priorities into a reviewable path.