For professionals exploring the corporate tax environment in Georgia, this article provides a clear summary of the tax rates, special regimes, and relevant conditions as of 2025. All information is presented directly from the latest available data, providing an efficient, data-focused overview for international businesses and investors.
Corporate Tax Overview in Georgia
Georgia employs a corporate tax regime based on a flat rate structure. This means all standard corporate profits are taxed at the same rate, with specific exceptions applying only to select industries or businesses operating under special conditions.
| Tax Category | Standard Rate (%) | Currency (GEL) | Effective From |
|---|---|---|---|
| General Corporate Income Tax | 15% | GEL | — |
This 15% flat rate applies to taxable corporate profits for most legal entities registered in Georgia.
Surtaxes and Special Corporate Tax Rates
Several surtaxes and industry-specific rules apply under the Georgian tax system in addition to the standard 15% corporate rate. These are outlined in the table below:
| Applicable Entity or Transaction | Additional Rate (%) | Description / Condition | Effective From |
|---|---|---|---|
| Commercial banks, credit unions, microfinance organisations, loan providers | 20% | Applied on top of the standard rate for these institutions | 1 January 2023 |
| Free Industrial Zone (FIZ) enterprises | 4% | On goods supplied to, or received from, persons registered under Georgian law (except other FIZ enterprises) | — |
| International companies | 5% | Applies to distribution of dividends and incurred CITable expenses | — |
It’s important to note that these surtaxes are not universal; they target specific business profiles or defined types of transactions. For example, Free Industrial Zone enterprises generally enjoy tax advantages, but a 4% rate is applied to certain domestic transactions.
Taxable Base and Assessment
The Georgian corporate tax is assessed on a corporate basis, meaning that company-level profits form the taxable base for all calculations. There is no progressive bracket system; the flat 15% rate applies up to all eligible profits not subject to a surtax regime.
Comparative Rates and Application
Georgia’s standard corporate rate of 15% (GEL) is considered moderate on a global scale. Unlike some tax havens, not all businesses benefit from special rates, but select investors—especially those in FIZs or recognized as international companies—may find advantageous tax structures under certain circumstances.
Key Figures for 2025
- Standard corporate tax rate: 15% (GEL)
- Commercial banks and loan providers: Additional 20% rate (from 2023)
- FIZ enterprise: 4% on eligible domestic transactions
- International companies: 5% tax on certain distributions and expenses
Actionable Pro Tips
- Review your business status annually: Special surtaxes in Georgia can apply if your company’s sector or activities change—especially for finance or those registered in FIZs.
- Assess the impact of FIZ regulations: If your business operates within a Free Industrial Zone, ensure you’re compliant with local requirements to maximize available benefits while preparing for the 4% rate on certain transactions.
- Understand dividend and expense taxation: International companies must closely track distributions and deductible expenses, as the 5% surcharge affects only specific outgoing payments.
- Monitor legislative updates: Since some surtaxes are recent (e.g., 20% for financial institutions, effective from 2023), it’s essential to verify the status of sector-specific rules at the start of each tax year.
Where to Find Official Tax Information
For authoritative updates, visit the official Georgian Revenue Service portal at https://www.rs.ge. This resource provides comprehensive coverage of corporate tax legislation, rates, and sector-specific changes.
Georgia’s corporate tax regime for 2025 is centered on a 15% flat rate, complemented by targeted surtaxes for banks, FIZ entities, and international companies. The structure aims for simplicity while tailoring obligations for critical industries and foreign-oriented enterprises. When planning corporate operations or relocation to Georgia, understanding these distinctions is essential for ensuring full compliance and optimized fiscal outcomes.