Georgia: what is the corporate tax rate?

15%. That is the headline rate, the one ordinary companies pay.

Georgia: what is the income tax rate?

20%. Depending on the country, a flat rate or a progressive scale.

FiScore 6.3 out of 10, ranked 58th of 217: around the world average.

Georgia vs World average Compare another country

Corporate 15% · Personal 20% · VAT 18% · GEL

FiScore

58th Light Heavy

Corporate income taxheadline rate

15%

20.8%

−5.8points

Personal income taxtop bracket

20%

17%

+3.0points

VATstandard rate

18%

14%

+4.0points

Corporate income tax
Regime	Rate
Bénéfices distribués standard regime modèle estonien	15%
Bénéfices réinvestis imposition différée sans limite de durée	0%