GeorgiaGeorgiaFlat CIT 15% under the Estonian model; retained profits generally are not taxed until distribution. A 20% CIT rate applies from 1 January 2023 to commercial banks, credit unions, microfinance organisations, and loan providers.
Corporate Tax
15%
Income Tax
20% - 20%
VAT Rate
18%
Capital Gains Tax
20%
Effective Rate
15%
Income Tax Brackets
- 0 - ∞20%
Capital Gains
20%
Gains taxed as income at 20%, with a 5% rate or exemption for certain property sales.