DoubleTaxationTaxes on salary: Georgia preliminary data
How much income tax and social contributions are paid on a salary in Georgia, what a sole proprietor and a company pay, and which special regimes exist. Preliminary data.
Preliminary data: headline rates from official sources and bulletins of international organisations, without reliefs or special rules; being refined.
Calculation for a gross salary of €60,000 per year
| Gross salary | GEL 189,620 ≈ €60,000 |
|---|---|
| Income tax | GEL 37,924 ≈ €12,000 |
| Employee contributions | GEL 3,792 ≈ €1,200 |
| Take-home pay | GEL 147,904 ≈ €46,800 |
| Employer contributions and payroll taxes | GEL 3,792 ≈ €1,200 |
| Employer's labour cost | GEL 193,412 ≈ €61,200 |
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
Taxes for sole proprietors and companies
Tax and contributions on the profit for a year; expenses are 10% of revenue, the company pays its profit out to the owner. Reliefs and local taxes are not included.
| Annual revenue | €30,000 GEL 94,810 | €60,000 GEL 189,620 | €120,000 GEL 379,240 |
|---|---|---|---|
| Sole proprietor | GEL 17,066 20.0 % | GEL 34,132 20.0 % | GEL 68,263 20.0 % |
| Company | GEL 16,426 19.3 % | GEL 32,852 19.3 % | GEL 65,703 19.3 % |
| Sole proprietor · მცირე ბიზნესის სტატუსი (Small business status, individual entrepreneurs) | GEL 948 1.1 % | GEL 1,896 1.1 % | GEL 3,792 1.1 % |
| Sole proprietor · მიკრო ბიზნესის სტატუსი (Micro business status) | above the regime's limit | above the regime's limit | above the regime's limit |
Special tax regimes
International Company status — employee income tax (Tax Code art. 23)
For employees · rate 5.0 %
Who: Employees of Georgian companies granted International Company status by the Government (eligible activities, mainly IT/software and maritime, set by Government decree).
Employment income from an International Company is taxed at 5% instead of 20%; the company pays 5% profit tax (on the Estonian-model base) and its dividends are not taxed.
Legal basis: Tax Code of Georgia art. 23(7), (8), (10)
Exemption of foreign-source income of resident individuals (Tax Code art. 82(1)(ფ))
Other · rate 0.0 %
Who: All Georgian tax residents (183 days in any continuous 12-month period ending in the tax year, art. 34).
Income of a Georgian resident individual that is not from a Georgian source is exempt from personal income tax (territorial taxation).
Legal basis: Tax Code of Georgia art. 82(1)(ფ), art. 34
Tax residence
The tax residence check does not cover Georgia yet.
Assumptions
- Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 2026.
- Exchange rate: 1 EUR = 3.160333 GEL (National Bank of Georgia — official rate valid from 1 Jan 2026 (set 31 Dec 2025; unchanged through 4 Jan), 2026-01-02) ↗
Sources
- Invest in Georgia (Enterprise Georgia, Ministry of Economy) — Taxation
- US SSA — Social Security Programs Throughout the World: Asia and the Pacific 2018, Georgia
- National Bank of Georgia — official exchange rate API
- Matsne (Legislative Herald of Georgia) — Tax Code of Georgia, consolidated 28/10/2026: arts. 23, 34, 81, 82, 84-90
Data checked: 2026-11-08. An indicative calculation for a typical case. Not tax advice.