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0186, Tbilisi, Georgia

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Corporate Income Tax
Short Review Of Profit Tax in Georgia

1. INTRODUCTION The profit tax rate in Georgia is - 15%. The following shall be subject to profit taxation: 1. Distributed profit; 2. Costs incurred or other payments not related to economic activity; 3. Free delivery of goods/services and/or transfer of funds; 4. Representation expenses paid in excess[...]

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