Georgia

Paying Taxes in

Georgia

Listed below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in December 2010.

About This Topic

To see indicator data for all economies, see the Paying Taxes page. To see how economies rank, see the Rankings page.

Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Corporate income tax 1 online filing 140 15.0% taxable profits 14.3
Property tax 1 online filing 1.0% all fixed assets minus land 2.1
Land tax 1 GEL 0.24 per sq. meter of non-agricultural land land area 0.1
Value added tax (VAT) 1 online filing 180 18.0% value added not included
Personal income tax 0 67 20.0%
Totals: 4 387 16.5
Explore Economy Data