🇬🇪 格鲁吉亚税率 · Georgia Tax Rates
GE · 亚洲 · Asia
Georgia corporate income tax, personal income tax, VAT/GST, import duties, withholding tax and other major tax categories at a glance.
- 企业所得税 Corporate Income Tax: 15% — Standard corporate income tax rate, applies on distributed profits
- 个人所得税 Personal Income Tax: 20% — Flat rate on most types of income
- 增值税 / 商品服务税 VAT / GST: 18% — Standard Value Added Tax rate
- 进口税 / 关税 Import Duties / Customs: 0%, 5%, 12% — Varies by product category
- 预扣税 Withholding Tax: 0-10% — On dividends, interest, royalties, and services for non-residents
- 资本利得税 Capital Gains Tax: 0-20% — Generally 0% for residents on securities, 20% on real estate
- 财产税 / 房产税 Property Tax: 0.05-1% — On immovable property, rates depend on income and location
- 遗产税 / 赠与税 Inheritance & Gift Tax: N/A — No inheritance or gift tax in Georgia
- 印花税 Stamp Duty: N/A — Generally not applicable
- 消费税 / 特别消费税 Excise Tax: Varies — On tobacco, alcohol, petroleum products, and vehicles
- 社会保障税 Social Security Tax: N/A — No mandatory social security contributions for employees/employers
- 其他税种 Other Taxes: Varies — Gambling business tax, environmental pollution tax