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Georgia

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Tax authorities

Ministry of Finance
70, Abashidze Str, Tbilisi
Email: callcentre@mof.ge
Website: www.mof.ge

Tax rates at a glance

(As of September 2012)

Corporate income tax 15%
Capital gains 0%
Branch tax 15%
Withholding tax
  Dividends 5%
  Interest 5%
  Royalties 10%
  Branch remittance tax
Net operating losses (Years)
  Carryback – not permitted
  Carryforwards – five years

See also

Georgia
Central and Eastern Europe

Firm contact details