Georgia

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

(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