{"id":936,"date":"2019-03-24T18:43:31","date_gmt":"2019-03-24T18:43:31","guid":{"rendered":"http:\/\/devskey.com\/?p=936"},"modified":"2021-05-09T09:21:22","modified_gmt":"2021-05-09T09:21:22","slug":"taxation-in-georgia-made-simple","status":"publish","type":"post","link":"https:\/\/devskey.com\/de\/taxation-in-georgia-made-simple\/","title":{"rendered":"Taxation in Georgia made simple"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_87_1 counter-hierarchy ez-toc-counter ez-toc-transparent ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents of this Post<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/devskey.com\/de\/taxation-in-georgia-made-simple\/#List_of_Taxes_in_Republic_of_Georgia_Easy_made_Taxation_in_Georgia\" >List of Taxes in Republic of Georgia | Easy made Taxation in Georgia<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/devskey.com\/de\/taxation-in-georgia-made-simple\/#_List_of_Taxes_and_Tax_Rates_in_Georgia\" ># List of Taxes and Tax Rates in Georgia<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/devskey.com\/de\/taxation-in-georgia-made-simple\/#Watch_my_Video_on_Taxation_System_in_Georgia_too\" >Watch my  Video on Taxation System in Georgia too<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/devskey.com\/de\/taxation-in-georgia-made-simple\/#Special_Taxation_Systems_Taxation_in_Georgia\" >Special Taxation Systems | Taxation in Georgia<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/devskey.com\/de\/taxation-in-georgia-made-simple\/#Special_Taxation_Regimes\" >Special Taxation Regimes<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/devskey.com\/de\/taxation-in-georgia-made-simple\/#_English_Speaking_Accountants_in_Georgia\" >\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0English Speaking Accountants in Georgia<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/devskey.com\/de\/taxation-in-georgia-made-simple\/#Tax_Bases_for_Taxes_Imposed_on_Georgian_Company_Taxation_Made_Simple_in_Georgia\" >Tax Bases for Taxes Imposed on Georgian Company | Taxation Made Simple in Georgia<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/devskey.com\/de\/taxation-in-georgia-made-simple\/#_Notes_to_Take_into_Account\" ># Notes to Take into Account<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/devskey.com\/de\/taxation-in-georgia-made-simple\/#Taxpayers_are_liable_to_register_as_a_VAT_payer_if_they\" >Taxpayers are liable to register as a VAT payer if they:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/devskey.com\/de\/taxation-in-georgia-made-simple\/#Transactions_exempt_with_the_entitlement_to_credit_-_VAT_TAX_Free_Status_Taxation_in_Georgia\" >Transactions exempt with the entitlement to credit - VAT TAX Free Status |Taxation in Georgia<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/devskey.com\/de\/taxation-in-georgia-made-simple\/#_Things_that_need_Special_Attention_Taxation_in_Georgia\" ># Things that need Special Attention | Taxation in Georgia<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/devskey.com\/de\/taxation-in-georgia-made-simple\/#Transactions_exempt_without_the_entitlement_to_credit\" >Transactions exempt without the entitlement to credit<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/devskey.com\/de\/taxation-in-georgia-made-simple\/#_Also_important_things_to_pay_attention_Taxation_in_Georgia\" ># Also important things to pay attention | Taxation in Georgia<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/devskey.com\/de\/taxation-in-georgia-made-simple\/#Frequently_asked_questions_about_taxation_in_Georgia\" >Frequently asked questions about taxation in Georgia<\/a><\/li><\/ul><\/nav><\/div>\n\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"936\" class=\"elementor elementor-936\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0763cde elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0763cde\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6f0ff94\" data-id=\"6f0ff94\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e04f1e3 elementor-widget elementor-widget-heading\" data-id=\"e04f1e3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span class=\"ez-toc-section\" id=\"List_of_Taxes_in_Republic_of_Georgia_Easy_made_Taxation_in_Georgia\"><\/span>List of Taxes in Republic of Georgia | Easy made Taxation in Georgia<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f873a92 elementor-widget elementor-widget-text-editor\" data-id=\"f873a92\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>initially, There are only six taxes for limited liability companies in Georgia. I have seen many people opening LLC in Georgia without understanding prospective taxation for this type of legal entity. Hereby, I would highly suggest before open LLC and Start a business in Georgia make sure you understand the differences in the forms of legal entities since these differences directly affect your pocket and in the end wealth. <a href=\"http:\/\/devskey.com\/which-legal-form-to-choose-to-start-a-business-in-georgia-llc-vs-np\/\">Here I made a case study and tried to list differences between Individual Entrepreneur and LLC<\/a> since these are two most wide-spread legal form for entrepreneurial activities and highly different in terms of taxation obligations. Finally, If you decide to start LLC business, which is somehow also called LTD in Georgia check below the taxes imposed:\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-27969a0 elementor-widget elementor-widget-heading\" data-id=\"27969a0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span class=\"ez-toc-section\" id=\"_List_of_Taxes_and_Tax_Rates_in_Georgia\"><\/span># List of Taxes and Tax Rates in Georgia<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6bf64ea elementor-widget elementor-widget-text-editor\" data-id=\"6bf64ea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>*\u00a0 First, Personal income tax &#8211; tax rate 20%<\/p><p><span style=\"font-size: 16px\">*\u00a0 Second, Corporate income tax &#8211; rate 15%<\/span><\/p><p><span style=\"font-size: 19px;letter-spacing: 0.3px\">*\u00a0 Third, Value added tax -rate\u00a0 18%<\/span><\/p><p><span style=\"font-size: 19px;letter-spacing: 0.3px\">*\u00a0 Next,\u00a0 Excise tax\u00a0 &#8211; depends<\/span><\/p><p><span style=\"font-size: 19px;letter-spacing: 0.3px\">*\u00a0 \u00a0Then, Import tax &#8211; depends\u00a0 0%, 5%, 12%<\/span><\/p><p><span style=\"font-size: 19px;letter-spacing: 0.3px\">*\u00a0 \u00a0After that, Property Tax ( Local Tax)\u00a0 &#8211; tax rate up to 1%<\/span><\/p><p><span style=\"font-size: 19px;letter-spacing: 0.3px\">as you have successfully counted there are six types of taxes. You do not need paying all taxes straight away. Most importantly, Tax Obligation arises when taxbase took place. Most of companies<a href=\"https:\/\/devskey.com\/english-speaking-accountant-in-georgia\/\"> our accountants<\/a> work with pay only the\u00a0 first two types of taxes.\u00a0 \u00a0So in short whenever you establish a company in Georgia only requirement is to\u00a0 have proper accounting in place to meet taxation obligations set by <a href=\"https:\/\/matsne.gov.ge\/ka\/document\/view\/1043717\">tax code of Georgia<\/a>. In case you don&#8217;t have activities, no obligations. As soon as you start activities you need making sure that you declare to Tax Authority, which is called <a href=\"http:\/\/rs.ge\">revenue house<\/a> of Georgia.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-423dd2c elementor-widget elementor-widget-heading\" data-id=\"423dd2c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span class=\"ez-toc-section\" id=\"Watch_my_Video_on_Taxation_System_in_Georgia_too\"><\/span>Watch my  Video on Taxation System in Georgia too<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5b7cf1d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5b7cf1d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-52b07e1\" data-id=\"52b07e1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ce36822 elementor-widget elementor-widget-video\" data-id=\"ce36822\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;youtube_url&quot;:&quot;https:\\\/\\\/www.youtube.com\\\/watch?v=kxXcMt_xXG0&amp;feature=youtu.be&quot;,&quot;video_type&quot;:&quot;youtube&quot;,&quot;controls&quot;:&quot;yes&quot;}\" data-widget_type=\"video.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-wrapper elementor-open-inline\">\n\t\t\t<div class=\"elementor-video\"><\/div>\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-abe71d1 elementor-widget elementor-widget-heading\" data-id=\"abe71d1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span class=\"ez-toc-section\" id=\"Special_Taxation_Systems_Taxation_in_Georgia\"><\/span>Special Taxation Systems | Taxation in Georgia <span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7839fb6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7839fb6\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-cca1c0d\" data-id=\"cca1c0d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1ec14a5 elementor-widget elementor-widget-text-editor\" data-id=\"1ec14a5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Initially, In Georgia there are some special systems defined by law which does not comply with above mentioned taxation structure. In accordance, within these regimes there are different taxation implications allowed.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0689596 elementor-widget elementor-widget-toggle\" data-id=\"0689596\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-6851\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-6851\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Tax rates for an international financial company<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-6851\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-6851\"><p>* first, Corporate income tax\u00a0 &#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;Exempt<br \/>* second, Value added tax &#8212;&#8212;&#8212;&#8212;&#8212;&#8212;- Exempt<\/p><p>\u00a0 <a href=\"http:\/\/devskey.com\/georgian-license-for-international-financial-company\/\">More Information Can be found Here\u00a0<\/a><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-6852\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-6852\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Tax rates for a free industrial zone company<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-6852\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-6852\"><p>first, Corporate income tax (allowable activities) exempt<br \/>Second, Value added tax (supply within free industrial zone) exempt<br \/>then, Import tax (goods produced in free industrial zone) exempt<br \/>after that, Property tax (including on land) exempt<\/p><p><a href=\"http:\/\/devskey.com\/tbilisi-free-trade-zone-worth-it-or-not-in-depth-analysis\/\">A comprehensive overview about Free Industrial Zones be found here.\u00a0<\/a><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-6853\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-6853\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\"> Tax rates for a special trade company<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-6853\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-6853\"><p>first, Corporate income tax (allowable activities other than supply of fixed assets used in economic activities for more than 2 years) &#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;-Exempt<br \/>Second, Value added tax (supply of foreign goods in a customs warehouse) &#8212;&#8212;&#8212;-Exempt<br \/>next, Import tax &#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8211;\u00a0 Exempt<\/p><p><a href=\"http:\/\/rs.ge\/Default.aspx?sec_id=5281&amp;lang=2\">More information about Special Trade Companies<\/a><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-6854\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-6854\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Tourism Zone Companies<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-6854\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-6854\"><p>First of all, Georgia has two unique Free Tourism Zones Anaklia and Kobuleti. Then, Exemptions from Property and Profit Taxes &#8211; hotel activities are exempted from Profit and Property taxes until 2026. Notably, a person organizing totalizator in the system-electronic form will be taxed at a fixed 5% rate on its total income<\/p><p>\u00a0<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-aae7e30 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"aae7e30\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f5698d5\" data-id=\"f5698d5\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-120c528 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"120c528\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5f0ec16 elementor-widget elementor-widget-heading\" data-id=\"5f0ec16\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span class=\"ez-toc-section\" id=\"Special_Taxation_Regimes\"><\/span>Special Taxation Regimes<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c6a4e71 elementor-widget elementor-widget-text-editor\" data-id=\"c6a4e71\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Notably, We have previously talked about differences between Individual Entrepreneur and Limited Liability Company and which business to start in Georgia. Well, main characteristic and benefit, I would say, of Individual Entrepreneurship business is special taxation regimes which you can only claim under this type of entity.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-015432a elementor-widget elementor-widget-toggle\" data-id=\"015432a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1391\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1391\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Micro business<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1391\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1391\"><p>\u2022 First, Conducts certain economic activities independently without hiring<br \/>employees<br \/>\u2022 Second, Receives annual income not exceeding GEL30,000<br \/>\u2022 Third, Maintains inventory balance not exceeding GEL45,000<br \/>\u2022 Last,Undertakes activities that are not banned for micro business as<br \/>defined by Government of Georgia<\/p><p style=\"text-align: center\"><strong>Tax benefits and compliance<\/strong><\/p><p>* The first, Exempted from personal income taxation.<\/p><p>* The Second, Exempted from obligation to withhold tax at source upon payment of service fees. Microbusinesses must keep primary tax<br \/>documentation.<\/p><p><span style=\"font-size: 19px;letter-spacing: 0.3px\">\u00a0\u00a0<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1392\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1392\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\"> Small business<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1392\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1392\"><p>\u2022 First, Receives annual income from certain business activities not exceeding GEL100,000<br \/>\u2022 Second, Maintains inventory balance not exceeding GEL150,000<\/p><p style=\"text-align: center\"><strong>Tax benefits and compliance<\/strong><\/p><p>* Firstly, Personal income tax at a 5% rate.\u00a0 applicable personal income tax rate further reduces to 3% if the Small Business has documentary proof of expenses related to receipt of income in amount of 60% of total income.<br \/><span style=\"font-size: 19px;letter-spacing: 0.3px\">* Second of all, A small business is not obliged to withhold tax at sources upon payment<\/span><\/p><p>of:<br \/>\u2022 one, Salaries within 25% of total income for calendar year<br \/>\u2022 another, Service fees<\/p><p>to conclude, A small business should keep all primary tax documentation. However, it may keep records of expenses in\u00a0 simplified register according to rules defined by relevant authority<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1393\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1393\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Fixed Taxpayers <\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1393\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1393\"><p><span style=\"font-size: 16px\">*First, Flat rate income tax payers exempted from cash-registers<\/span><\/p><p><span style=\"font-size: 19px;letter-spacing: 0.3px\">* Second, While taxpayer is subject to flat rate income tax, he is not liable to report to tax authority neither income tax nor corporate income tax returns. Simultaneously, taxpayer is charge-exempted\u00a0<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a3aa272 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"a3aa272\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f1718b0 elementor-widget elementor-widget-image\" data-id=\"f1718b0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"587\" src=\"https:\/\/devskey.com\/wp-content\/uploads\/2020\/12\/full-accounting-service-tax-legal-consultations-1024x587.jpg\" class=\"attachment-large size-large wp-image-5021\" alt=\"Declaration Agent Service in Georgia. accounting services in Georgia. bookkeeper in Tbilisi. bookkeeper in Batumi. bookkeeper in Georgia. accountant in Georgia\" srcset=\"https:\/\/devskey.com\/wp-content\/uploads\/2020\/12\/full-accounting-service-tax-legal-consultations-1024x587.jpg 1024w, https:\/\/devskey.com\/wp-content\/uploads\/2020\/12\/full-accounting-service-tax-legal-consultations-600x344.jpg 600w, https:\/\/devskey.com\/wp-content\/uploads\/2020\/12\/full-accounting-service-tax-legal-consultations-300x172.jpg 300w, https:\/\/devskey.com\/wp-content\/uploads\/2020\/12\/full-accounting-service-tax-legal-consultations-768x440.jpg 768w, https:\/\/devskey.com\/wp-content\/uploads\/2020\/12\/full-accounting-service-tax-legal-consultations-1536x880.jpg 1536w, https:\/\/devskey.com\/wp-content\/uploads\/2020\/12\/full-accounting-service-tax-legal-consultations.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ffd58b3 elementor-widget elementor-widget-text-editor\" data-id=\"ffd58b3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2><span class=\"ez-toc-section\" id=\"_English_Speaking_Accountants_in_Georgia\"><\/span>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0English Speaking Accountants in Georgia<span class=\"ez-toc-section-end\"><\/span><\/h2><p>Are you looking for a decent service, with English-speaking staff? You do not want to pay dozens for that reason? You are one step apart from getting the reasonable accounting deal in Georgia. We can help you with full package accounting or just be your taxation officer. Either way, if you are looking for a decent English Speaking Accountant in Georgia or a taxation officer only, <a href=\"https:\/\/devskey.com\/english-speaking-accountant-in-georgia\/\">first read our offer here,<\/a> if it looks good for you, fill this simple form. We will follow up with you as soon as possible.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f4b81d9 elementor-widget elementor-widget-wpforms\" data-id=\"f4b81d9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"wpforms.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"wpforms-container wpforms-container-full\" id=\"wpforms-6345\"><form id=\"wpforms-form-6345\" class=\"wpforms-validate wpforms-form\" data-formid=\"6345\" method=\"post\" enctype=\"multipart\/form-data\" action=\"\/de\/wp-json\/wp\/v2\/posts\/936\" data-token=\"7e979cb452bd76eae2dda2e806a4f0fd\" data-token-time=\"1789002320\"><noscript class=\"wpforms-error-noscript\">Bitte aktiviere JavaScript in deinem Browser, um dieses Formular fertigzustellen.<\/noscript><div class=\"wpforms-field-container\"><div id=\"wpforms-6345-field_6-container\" class=\"wpforms-field wpforms-field-text\" data-field-id=\"6\"><label class=\"wpforms-field-label\" for=\"wpforms-6345-field_6\">Name<\/label><input type=\"text\" id=\"wpforms-6345-field_6\" class=\"wpforms-field-medium\" name=\"wpforms[fields][6]\" ><\/div><div id=\"wpforms-6345-field_1-container\" class=\"wpforms-field wpforms-field-email\" data-field-id=\"1\"><label class=\"wpforms-field-label\" for=\"wpforms-6345-field_1\">Email <span class=\"wpforms-required-label\">*<\/span><\/label><input type=\"email\" id=\"wpforms-6345-field_1\" class=\"wpforms-field-medium wpforms-field-required\" name=\"wpforms[fields][1]\" spellcheck=\"false\" required><\/div><div id=\"wpforms-6345-field_7-container\" class=\"wpforms-field wpforms-field-text\" data-field-id=\"7\"><label class=\"wpforms-field-label\" for=\"wpforms-6345-field_7\">Contact Number<\/label><input type=\"text\" id=\"wpforms-6345-field_7\" class=\"wpforms-field-medium\" name=\"wpforms[fields][7]\" ><\/div><div id=\"wpforms-6345-field_2-container\" class=\"wpforms-field wpforms-field-textarea\" data-field-id=\"2\"><label class=\"wpforms-field-label\" for=\"wpforms-6345-field_2\">Your Requirements <span class=\"wpforms-required-label\">*<\/span><\/label><textarea id=\"wpforms-6345-field_2\" class=\"wpforms-field-medium wpforms-field-required\" name=\"wpforms[fields][2]\" required><\/textarea><\/div><\/div><!-- .wpforms-field-container --><div class=\"wpforms-recaptcha-container wpforms-is-recaptcha wpforms-is-recaptcha-type-v3\" ><input type=\"hidden\" name=\"wpforms[recaptcha]\" value=\"\"><\/div><div class=\"wpforms-submit-container\" ><input type=\"hidden\" name=\"wpforms[id]\" value=\"6345\"><input type=\"hidden\" name=\"page_title\" value=\"\"><input type=\"hidden\" name=\"page_url\" value=\"https:\/\/devskey.com\/de\/wp-json\/wp\/v2\/posts\/936\"><input type=\"hidden\" name=\"url_referer\" value=\"\"><button type=\"submit\" name=\"wpforms[submit]\" id=\"wpforms-submit-6345\" class=\"wpforms-submit\" data-alt-text=\"Sending...\" data-submit-text=\"Submit\" aria-live=\"assertive\" value=\"wpforms-submit\">Submit<\/button><\/div><\/form><\/div>  <!-- .wpforms-container -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0c58e82 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"0c58e82\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6178804 elementor-widget elementor-widget-heading\" data-id=\"6178804\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span class=\"ez-toc-section\" id=\"Tax_Bases_for_Taxes_Imposed_on_Georgian_Company_Taxation_Made_Simple_in_Georgia\"><\/span>Tax Bases for Taxes Imposed on Georgian Company | Taxation Made Simple in Georgia <span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cb0290d elementor-widget elementor-widget-text-editor\" data-id=\"cb0290d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>As mentioned before, often times, people freak out hearing\u00a0 different tax rates, thinking that It is needed to pay all these taxes on a daily basis. Actually not, we need to understand what is tax base and when does tax liability for all these different taxes arise in Republic of Georgia.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-559c361 elementor-widget elementor-widget-heading\" data-id=\"559c361\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Personal income tax | Taxes in Georgia<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-aa078a6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"aa078a6\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3a0bbdb\" data-id=\"3a0bbdb\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bf74605 elementor-widget elementor-widget-text-editor\" data-id=\"bf74605\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Initially, For Georgian personal income tax purposes, total income comprises any<br \/>income received in any form and from any activity that is divided into<br \/>the following categories:<br \/>\u2022 First, Income from employment<br \/>\u2022 Second, Income from economic activities<br \/>\u2022 Third, Other income not related to employment and economic activities.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-703329a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"703329a\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1dbaf63\" data-id=\"1dbaf63\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2ae0c08 elementor-widget elementor-widget-heading\" data-id=\"2ae0c08\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Corporate income tax | Types of taxes in Georgia<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d5626d4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d5626d4\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-af975d9\" data-id=\"af975d9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-58211e4 elementor-widget elementor-widget-text-editor\" data-id=\"58211e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: left\">\u00a0 The tax rate is a flat 15%. Moreover, Income subject to corporate income tax (i.e., tax base) is currently computed based on IFRS and modified by certain tax adjustments.\u00a0 Especially, foreign companies are subject to tax on Georgian source income only, subject to double taxation treaty relief. Most importantly, A foreign company, carrying out business activities through a permanent establishment in Georgia, generally has to assume the same tax obligation as a Georgian company generating Georgian source income only. Hereby,\u00a0Corporate income tax returns can be filed either personally, electronically (see section \u201cE-services\u201d, p. 78), or sent via insured mail within three months of the end of the tax period.<\/p><h3 style=\"text-align: center\">\u00a0<\/h3>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-17dfb7a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"17dfb7a\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6502b90\" data-id=\"6502b90\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-041d60e elementor-widget elementor-widget-heading\" data-id=\"041d60e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"> Value added tax (VAT) in Georgia\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2d1c732 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2d1c732\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0136e63\" data-id=\"0136e63\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cd9da9c elementor-widget elementor-widget-text-editor\" data-id=\"cd9da9c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>In the beginning, The VAT rate is 18% for all taxable transactions and imports, unless a specific provision allows an exemption.<\/p><h3 style=\"text-align: center\">VAT taxable transactions<br \/>include:<\/h3><p>\u2022 first, Supply of goods or services within the scope of economic activities that is considered as carried out in the territory of Georgia (including barter and gratuitous supplies)<br \/>\u2022 second, Use of VAT taxable goods and services for non-economic purposes, if<br \/>the taxpayer has obtained a VAT credit for these goods and services<br \/>\u2022 third, Upon cancellation of VAT registration, the balance of goods for which the taxpayer has obtained a VAT credit<br \/>\u2022 four, Use of self-constructed buildings as fixed assets<br \/>\u2022 next, Transfer of ownership on goods\/services in exchange for a share in a legal entity or partnership<br \/>\u2022 sixth, Upon expiry or early termination of a rental agreement, supply of leasehold improvement to the lessor<br \/>\u2022 seventh, Upon expiry or early termination of the status of tourist enterprise, the difference between the compensation for the supply of the hotel\u2019s assets or parts thereof and the declared VAT taxable amount in the result of hotel operations<br \/>\u2022 eighth, Supply of goods or services by a taxpayer to its employees with or without compensation<br \/>\u2022 then, Export or re-export of goods outside Georgia<br \/>\u2022 last, Import or temporary import of goods into Georgia.<\/p><p>\u00a0 \u00a0 As previously noted, supplying goods or services is subject to VAT taxation if it is considered to be carried out in the territory of Georgia. Thus, it is crucial for VAT taxation to define the place of supply of goods and services.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-38a89b4 elementor-widget elementor-widget-heading\" data-id=\"38a89b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span class=\"ez-toc-section\" id=\"_Notes_to_Take_into_Account\"><\/span># Notes to Take into Account<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6155334 elementor-widget elementor-widget-text-editor\" data-id=\"6155334\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-size: 19px;letter-spacing: 0.3px\">* Place of supply is wherever the goods are actually supplied or where transportation of goods starts, if the supply of goods requires transportation.<\/span><\/p><p><span style=\"font-size: 19px;letter-spacing: 0.3px\">\u00a0 \u2022 next, Place of supply of electrical or thermal energy, gas and water is the place of receipt of these goods Place of supply for services Depending on the nature of a service, the place of supply is:\u00a0 The location of immovable property if the service is related to this property<\/span><\/p><p><span style=\"font-size: 19px;letter-spacing: 0.3px\">\u00a0 \u2022 then, The place of actual supply if the service is related to movable property or is rendered in the sphere of culture, art, education, tourism, recreation, gymnastics or sport; the location of passengers or cargo upon start of their transportation, if the service is related to this transportation\u00a0<\/span><\/p><p><span style=\"font-size: 19px;letter-spacing: 0.3px\">\u00a0 \u2022 The place of registration or management of a service recipient or location of its permanent establishment (if the service is related to the latter), if the service provider and the service recipient are located in different countries; this provision applicable for the supply of intangible assets; consultation, legal, accounting, engineering and similar services; staff provisioning services; advertising services; financial, insurance and re-insurance operations; renting movable property except means of transportation; telecommunication, radio 3. Companies 81 and television services; services provided electronically ;\u00a0 If a particular service qualifies for more than one of the above cases, the place of its supply is defined based on the first case. For example, if consulting services are provided with respect to immovable property located in Georgia, then such a service would qualify for the first, as well as the forth, case. However, as the first case prevails, Georgia may be considered as a place of supply.\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c3f0d4 elementor-widget elementor-widget-heading\" data-id=\"1c3f0d4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span class=\"ez-toc-section\" id=\"Taxpayers_are_liable_to_register_as_a_VAT_payer_if_they\"><\/span>Taxpayers are liable to register as a VAT payer if they:<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5a2dfa1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5a2dfa1\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e408b14\" data-id=\"e408b14\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a0bc303 elementor-widget elementor-widget-text-editor\" data-id=\"a0bc303\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: left\">\u2022 First, Carry out economic activity and the aggregate value of their VAT taxable transactions exceeds GEL100,000 in any continuous period of 12 calendar months; a taxpayer must file an application for VAT registration to the GTA within 2 working days of exceeding the <br \/>82 Pocket Tax Book. Georgia threshold. Notably, a person supplying only in the territory of a<br \/>special trade zone does not have an obligation to register as a VAT payer.<br \/>\u2022 Second, Produce or import excisable goods into Georgia (except excisable goods exempt from VAT taxation upon import); a taxpayer must file an application for VAT registration to the GTA before supplying excisable goods in Georgia.<br \/>\u2022 Next, Represent entities established as a result of a reorganization and at least one of the parties to the reorganization is a VAT payer; a taxpayer must file an application for VAT registration to the GTA before a VAT taxable transaction is carried out, but no later than 10<br \/>calendar days from the completion of the reorganization.<br \/>\u2022 then, Represent legal entities or partnerships and a VAT payer shareholder or partner contributed goods or services into their capital; a taxpayer must file an application for VAT registration to the GTA before a VAT taxable transaction is carried out, but no later than 10 calendar days<br \/>from such a contribution<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ec68c68 elementor-widget elementor-widget-heading\" data-id=\"ec68c68\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span class=\"ez-toc-section\" id=\"Transactions_exempt_with_the_entitlement_to_credit_-_VAT_TAX_Free_Status_Taxation_in_Georgia\"><\/span>Transactions exempt with the entitlement to credit - VAT TAX Free Status |Taxation in Georgia<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a2e8d14 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a2e8d14\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4229609\" data-id=\"4229609\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-329565a elementor-widget elementor-widget-text-editor\" data-id=\"329565a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u2022 Firstly, Export or re-export of goods<br \/>\u2022 Secondly,Supply of goods or services intended for the official use of foreign diplomatic and equal representative offices<br \/>\u2022 Then,Transportation of passengers and luggage and supply of related services, provided that either the departure or destination point is Located outside Georgia<br \/>\u2022 Next,Transportation of goods placed in export, re-export, external processing or transit operations, and supply of related services<br \/>\u2022 after that, Transportation of goods not yet placed in import, warehouse, temporary import, internal processing or free zone operations between the two points located in Georgia, and supply\u00a0<br \/>\u2022 last,Transportation of goods placed in import, warehouse, temporary import, internal processing or free zone operations before entering into the territory of Georgia, from the customs border of Georgia to the destination point\u00a0<br \/>\u2022 Supply of services related to transportation, loading, unloading and storage of empty transportation means\u00a0 used in transportation<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0310028 elementor-widget elementor-widget-heading\" data-id=\"0310028\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span class=\"ez-toc-section\" id=\"_Things_that_need_Special_Attention_Taxation_in_Georgia\"><\/span># Things that need Special Attention | Taxation in Georgia<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7cd6904 elementor-widget elementor-widget-text-editor\" data-id=\"7cd6904\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u2022 First,Import or supply of goods to be provided on international flights and international sea passages <br \/>\u2022 Second, Supply of Georgian goods for sale in a duty free zone<br \/>\u2022 Third, Supply of goods or food services in a duty free zone<br \/>\u2022 Next, Supply of assets under reorganization<br \/>\u2022 After that, Contribution of assets into the capital of a legal entity\/partnership, where the latter has theoretically credited VAT on these assets upon the contribution<br \/>\u2022 Then, Supply of gold to the NBG<br \/>\u2022 after that, Organized foreign tours into Georgia by tour operators and the supply of tourist packages by the latter<br \/>\u2022 then, Supply of business as a going concern by one VAT payer to another, provided that both parties notify the GTA within 15 calendar days from such supply<br \/>\u2022 after that, Supply of foreign goods in a customs warehouse, (In case of future importation of goods, please refer to section \u201cReverse charge VAT\u201d, p. 94) initial supply of agricultural products (except eggs) produced in Georgia before their processing (i.e., change of code), other than<br \/>supply by persons engaged in agricultural activities\u00a0<br \/>\u2022 finally, Supply of beef, pork, sheep and goat meat, as well as industrially processed cheese produced from local materials, other than supply by persons engaged in agricultural activities\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-adb09ba elementor-widget elementor-widget-heading\" data-id=\"adb09ba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span class=\"ez-toc-section\" id=\"Transactions_exempt_without_the_entitlement_to_credit\"><\/span>Transactions exempt without the entitlement to credit<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-25732d0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"25732d0\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e922995\" data-id=\"e922995\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-24e805d elementor-widget elementor-widget-text-editor\" data-id=\"24e805d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u2022 first, conduct of financial operations and\/or supply of financial services<br \/>\u2022 second, import and\/or supply of goods and services under the Law of Georgia on Oil and Gas<\/p><p>\u2022 third, Import or temporary import of goods intended for the personal use of citizens of foreign countries employed at oil and gas exploration and extraction works<br \/>\u2022 fourth, Import or supply of certain medicines, passenger cars, yachts, publications and mass media, and baby products<br \/>\u2022 fifth, Supply of educational and medical services<br \/>\u2022 next, Supply of land plots<br \/>\u2022 then, Supply of betting and gaming services (except by a person with more than 50% state ownership)<br \/>\u2022 after that, Import of goods by an issuer or a recipient of a grant as defined by the grant agreement<br \/>\u2022 then, Transfer of assets under leasing, where these assets are exempt from VAT without the entitlement to credit<br \/>\u2022 after that, Import of most food products by an individual (including via mail) not<br \/>intended for economic activity with a value up to GEL500 and weighing up to 30 kg during a calendar day, as well as non-food productsduring 30 calendar days (except import from a free industrial zone), import of 400 cigarettes or 50 cigars or 50 cigarillos (slim cigars) or<br \/>250 grams of other tobacco products (except tobacco raw materials) or combination of all mentioned products up to 250 grams via mail, or during a calendar day by air transport and during 30 days by other means of transportation in case of import by an individual,<br \/>also import of 4 liters of alcoholic beverages (except import of goods from a free industrial zone)<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d0540de elementor-widget elementor-widget-heading\" data-id=\"d0540de\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span class=\"ez-toc-section\" id=\"_Also_important_things_to_pay_attention_Taxation_in_Georgia\"><\/span># Also important things to pay attention | Taxation in Georgia<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8dd2144 elementor-widget elementor-widget-text-editor\" data-id=\"8dd2144\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u2022 first, Import of non-food products not intended for economic activity with the value up to GEL300 via mail (or GEL3,000 in case of import by an individual) and weighing up to 30 kg\u00a0<\/p><p>\u2022 Second, Import of non-food products by air transport by an individual staying outside Georgia for more than six months not intended for economic activity with a value up to GEL15,000\u00a0<br \/>\u2022 Third, Supply of goods or services between free industrial zone companies<br \/>\u2022 next, Supply of shares\u00a0 in partnership, except receiving the property in individual ownership in exchange for the shares\u00a0<br \/>\u2022 then, Supply of property by the partnership to its members, provided that the members are individuals only<br \/>\u2022 finally, Temporary import of fully exempt goods from VAT taxation<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-95446b7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"95446b7\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4b02c45\" data-id=\"4b02c45\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f22ef87 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"f22ef87\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-782fc4d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"782fc4d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6e2d8ff\" data-id=\"6e2d8ff\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d184198 elementor-widget elementor-widget-heading\" data-id=\"d184198\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span class=\"ez-toc-section\" id=\"Frequently_asked_questions_about_taxation_in_Georgia\"><\/span>Frequently asked questions about taxation in Georgia<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b672301 elementor-widget elementor-widget-spacer\" data-id=\"b672301\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-16dcfa0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"16dcfa0\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-bc93aea\" data-id=\"bc93aea\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7d4adba elementor-widget elementor-widget-heading\" data-id=\"7d4adba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">What paperwork do I need to prepare in order to pay Georgian workers (local tax forms, etc.)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3023340 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3023340\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-802c31e\" data-id=\"802c31e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c86aa6f elementor-widget elementor-widget-text-editor\" data-id=\"c86aa6f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>First of all, you need to have a legal entity\/company to be able to pay taxes for your workers. Then, you need to set up your revenue Portal. Importantly, the revenue Portal is all in Georgia.\u00a0 Moreover, Income tax is a withholding tax so as you need to declare your taxes right after paying out them.\u00a0 Surely,\u00a0 This is done by sending accounting declarations. Apart from sending declarations, you should have internal bookkeeping in place. Also, I bet, it is hard to manage and is overwhelming for a person who does not speak Georgian or does not have theoretical knowledge in taxation and accounting at least. I mean, if you have time, you can dig into and study anything in this world. If you need to save 150-350 gel probably after a while you will figure it out. But my personal experience is that even though there are some people always working in taxation and accounting field they make sometimes a problem. And, My advice is,\u00a0 initially, you should look for a professional accountant who will take care of all this on behalf of you and concentrate on your operating activities. To conclude, It does not necessarily have to be us, but if you consider us here is the offer. That&#8217;s it.. \ud83d\ude42<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8b77d35 elementor-widget elementor-widget-text-editor\" data-id=\"8b77d35\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3>Do I need to pay tax in Georgia when I rent a property?<\/h3><p>Once you rent an office, shop, or any real estate property as the company the second party (tenant) can be an individual person or the company. in case the agreement is made between two companies,\u00a0 the tax obligation is levied on the one who receives the income. On the contrary, in the deal made between the company and individual person, the company is liable to impose and treat accordingly the income tax levied on the individual person. iN other words, the company needs to pay the tax which is imposed on the individual person. Income tax in Georgia is 20% and is withholding by nature. Withholding tax needs to paid together with the payment when payment is made.\u00a0<\/p><h3>How can I pay tax in Georgia?<\/h3><p>It&#8217;s pretty simple. If you have a company bank account, usually all of them have the function of transferring to the treasury. You can easily transfer tax to the treasury using internet banking.\u00a0 Do not forget that this transfer needs to be properly allocated. In order to allocate tax\u00a0 correctly ) is it dividend tax, profit tax, income tax?) you need to submit accounting declarations monthly basis. Apart from that, all should be reflected in your internal bookkeeping as well.\u00a0 If you need any help to set up your <a href=\"https:\/\/devskey.com\/english-speaking-accountant-in-georgia\/\">taxation and accounting correctly,<\/a> feel free to contact us, we can help you with that.<\/p><p>\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7cece95 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7cece95\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e85a2c1\" data-id=\"e85a2c1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-824ea90 elementor-widget elementor-widget-wp-widget-ocean_social_share\" data-id=\"824ea90\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"wp-widget-ocean_social_share.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5>Did you like the content? 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I have seen many people opening LLC in Georgia without understanding prospective taxation for this type of legal entity. Hereby, I would highly suggest before open LLC and Start a [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1042,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ocean_front_end_style_editor":"no","ocean_post_layout":"","ocean_both_sidebars_style":"","ocean_both_sidebars_content_width":0,"ocean_both_sidebars_sidebars_width":0,"ocean_sidebar":"0","ocean_second_sidebar":"0","ocean_disable_margins":"enable","ocean_add_body_class":"","ocean_shortcode_before_top_bar":"","ocean_shortcode_after_top_bar":"","ocean_shortcode_before_header":"","ocean_shortcode_after_header":"","ocean_has_shortcode":"","ocean_shortcode_after_title":"","ocean_shortcode_before_footer_widgets":"","ocean_shortcode_after_footer_widgets":"","ocean_shortcode_before_footer_bottom":"","ocean_shortcode_after_footer_bottom":"","ocean_display_top_bar":"default","ocean_display_header":"default","ocean_header_style":"","ocean_center_header_left_menu":"0","ocean_custom_header_template":"0","ocean_custom_logo":0,"ocean_custom_retina_logo":0,"ocean_custom_logo_max_width":0,"ocean_custom_logo_tablet_max_width":0,"ocean_custom_logo_mobile_max_width":0,"ocean_custom_logo_max_height":0,"ocean_custom_logo_tablet_max_height":0,"ocean_custom_logo_mobile_max_height":0,"ocean_header_custom_menu":"0","ocean_menu_typo_font_family":"0","ocean_menu_typo_font_subset":"","ocean_menu_typo_font_size":0,"ocean_menu_typo_font_size_tablet":0,"ocean_menu_typo_font_size_mobile":0,"ocean_menu_typo_font_size_unit":"px","ocean_menu_typo_font_weight":"","ocean_menu_typo_font_weight_tablet":"","ocean_menu_typo_font_weight_mobile":"","ocean_menu_typo_transform":"","ocean_menu_typo_transform_tablet":"","ocean_menu_typo_transform_mobile":"","ocean_menu_typo_line_height":0,"ocean_menu_typo_line_height_tablet":0,"ocean_menu_typo_line_height_mobile":0,"ocean_menu_typo_line_height_unit":"","ocean_menu_typo_spacing":0,"ocean_menu_typo_spacing_tablet":0,"ocean_menu_typo_spacing_mobile":0,"ocean_menu_typo_spacing_unit":"","ocean_menu_link_color":"","ocean_menu_link_color_hover":"","ocean_menu_link_color_active":"","ocean_menu_link_background":"","ocean_menu_link_hover_background":"","ocean_menu_link_active_background":"","ocean_menu_social_links_bg":"","ocean_menu_social_hover_links_bg":"","ocean_menu_social_links_color":"","ocean_menu_social_hover_links_color":"","ocean_disable_title":"default","ocean_disable_heading":"default","ocean_post_title":"","ocean_post_subheading":"","ocean_post_title_style":"","ocean_post_title_background_color":"","ocean_post_title_background":0,"ocean_post_title_bg_image_position":"","ocean_post_title_bg_image_attachment":"","ocean_post_title_bg_image_repeat":"","ocean_post_title_bg_image_size":"","ocean_post_title_height":0,"ocean_post_title_bg_overlay":0.5,"ocean_post_title_bg_overlay_color":"","ocean_disable_breadcrumbs":"default","ocean_breadcrumbs_color":"","ocean_breadcrumbs_separator_color":"","ocean_breadcrumbs_links_color":"","ocean_breadcrumbs_links_hover_color":"","ocean_display_footer_widgets":"default","ocean_display_footer_bottom":"default","ocean_custom_footer_template":"0","ocean_post_oembed":"","ocean_post_self_hosted_media":"","ocean_post_video_embed":"","ocean_link_format":"","ocean_link_format_target":"self","ocean_quote_format":"","ocean_quote_format_link":"post","ocean_gallery_link_images":"off","ocean_gallery_id":[],"footnotes":""},"categories":[1],"tags":[100,178,179,95,182,181,96,102,177,180],"class_list":["post-936","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-doing-business-in-georgia","tag-georgian-taxation-system","tag-income-tax-in-georgia","tag-tax-complications-in-georgia","tag-tax-consultation-in-georgia","tag-tax-free-businesses-in-georgia","tag-tax-incentives-in-georgia","tag-tax-officer-in-georgia","tag-taxation-agent-service-in-georgia","tag-taxes-in-georgia","tag-vat-rates-in-georgia","entry","has-media","owp-thumbs-layout-horizontal","owp-btn-normal","owp-tabs-layout-horizontal","has-no-thumbnails","has-product-nav"],"yoast_head":"<!-- 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