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Georgia

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Tax authorities

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

Tax rates at a glance

(As of September 2009) 

Corporate income tax rate (%) 15
Capital gains tax rate (%) 15
Permanent representation tax rate (%) 15

Withholding tax (%)
Dividends 7.5Interest 7.5
Royalties from patents, know-how, etc. 10
Management fees 10
Income from international transport or international communications 4
Income from oil and gas operations 4
Payments of other Georgia-source income to foreign companies 10
Branch remittance tax 0

Net operating losses (Years)
Carryback 0
Carryforward 5

Source: Ernst & Young

See also

Georgia
Central and Eastern Europe (Regional Rankings)

Law firm contact details