World Tax - Home
The comprehensive guide to the world's leading tax firms

Font size:   
Jurisdictions
“International Tax Review assists in validating, or not, the advisers we use from time to time around the world.”

Richard Andrade, Executive Director, Goldman Sachs International, UK

Georgia

Market overview Printer-friendly version

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





© Euromoney Institutional Investor PLC 2013