Georgia Tax Guide
In 2026, the top personal income tax rate in Georgia is 20% and the corporate tax rate is 15%. Checked against official guidance on 12 October 2026. There is also a special tax regime that can lower the bill for people who qualify.
- Personal income
- 20%Flat
- Corporate
- 15%
- Special regime
- Yes
At a glance
| Personal income tax (top rate) | 20%Flat |
|---|---|
| Corporate tax | 15% |
| Capital gains | Unlock with Signal |
| Crypto tax | Unlock with Signal |
| Dividend tax | Unlock with Signal |
| Rental income tax | Unlock with Signal |
| Residency threshold (days) | Unlock with Signal |
| Special tax regime | Yes |
Source: official guidance· last verified 12 Oct 2026
Informational only. Not tax or financial advice. Verify with a qualified professional before you act.
Georgia residency rule
Georgia residency is determined by a combination of physical presence and personal ties: day count, habitual abode, centre of vital interests, and treaty tie-breakers. Heed tracks the full rule and counts the days for you.
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Unlock with SignalRecent changes in Georgia
Regulatory stabilityStable1 rule change in 24 months, rules have held steady. See how Georgia ranks.
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Company structures
AllWhat Heed tracks in Georgia
Legislative changes
Every published amendment, draft, and consultation touching Georgia tax law.
Residency thresholds
Day counts against Georgia residency rules, with proactive warnings.
Treaty & regime updates
Double-tax treaties, special regimes, and bilateral agreements involving Georgia.
Georgia tax, common questions
Is Georgia a tax haven?
Georgia operates a special tax regime that offers meaningful advantages versus standard residency. Whether it qualifies as a tax haven depends on your income mix and structure. Heed tracks the regime conditions and flags changes in real time.
What is the income tax rate in Georgia?
The top personal income tax rate in Georgia is 20% flat. Effective rates vary by income level, residency status, and applicable regime. Heed maintains the live rate alongside the legislative changes that move it.
Does Georgia tax cryptocurrency?
Crypto taxation in Georgia varies by holding period, activity type, and residency. Heed maintains the current rate and surfaces changes the day they are announced. The headline rate is available inside the Heed dashboard on Pro and above.
How long do I need to stay in Georgia to become tax resident?
Tax residency in Georgia is determined by a combination of physical presence and personal ties: day count, habitual abode, centre of vital interests, and treaty tie-breakers. Heed counts the days for you and warns before you cross. The full residency rule, including the day threshold and rolling window, is available on Pro and above.
Does Georgia have a digital nomad visa or special regime?
Georgia offers a special tax regime that nomads and expats use to optimise their position. Eligibility and benefits change. Heed flags amendments and treaty updates the day they happen.
How does Georgia compare with other Europe jurisdictions?
Heed ranks Georgia alongside every other jurisdiction in Europe on personal income tax, capital gains, crypto, residency thresholds, and treaty network. See the full live comparison inside the Tax Rankings tool.
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How Heed tracks Georgia
Georgia surfaces across three Heed tools: every legislative change matched to your profile, every threshold counted, every rate compared.
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