Georgia

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

(As of September 2011)

Corporate Income	15%
Capital Gains	15%
Permanent Representation	15%
Withholding tax
Dividends	5%
Interest	5%
Royalties from Patents, Know-how, etc.	15%
Management Fees	15%
Income from International Transport or International Communications	10%
Income from Oil and Gas Operations	4%
Payments of Other Georgia-Source Income to Foreign Companies	15%
Branch Remittance Tax	0%
Net operating losses (years)
Carryback	0
Carryforward	5/10