| 1 | Personal Income Tax | 20% |
| 2 | Corporate Income Tax (Profit distribution) | 15% |
| 3 | Value Added Tax (VAT) | 18% |
| 4 | Excise tax | varies |
| 5 | Import Tax | 0%, 5% or 12% |
| 6 | Property Tax - companies | Up to 1 % |
| 7 | Property tax — leasing companies | Up to 0.6% |
| 8 | Property tax — individuals | Up to 1% |
| 9 | Property tax — land | varies |
| # | TAX RATES FOR A VIRTUAL ZONE COMPANY | RATE |
| 1 | Corporate Income Tax (allowable activities: IT services) | exempt |
| 2 | Value Added Tax (VAT) | exempt |
| # | TAX RATES FOR FREE INDUSTRIAL ZONE COMPANY | RATE |
| 1 | Corporate Income Tax | exempt |
| 2 | Value Added Tax | exempt |
| 3 | Withholding Tax | exempt |
| 4 | Property Tax | exempt |
| 5 | Import Tax | exempt |
| # | TAX RATES FOR AN INTERNATIONAL FINANCIAL COMPANY | RATE |
| 1 | Gain from sale of securities (issued by non-resident persons) | exempt |
| 2 | Value Added Tax (financial operations or financial services) | exempt |
| # | TAX RATES FOR A SPECIAL TRADING COMPANY | RATE |
| 1 | Corporate Income Tax (on allowable activities other than supply of fixed assets used in economic activities for more than 2 years) | exempt |
| 2 | Value Added Tax (inside customs warehouse) | exempt |
| 3 | Import Tax | exempt |
| # | OTHER TAXES | RATE |
| 1 | Dividends paid to individuals, organizations and non-resident entities | 15% |
| 2 | Dividends paid to resident companies | exempt |
| 3 | Dividends paid on free floating securities | exempt |
| 4 | Dividends paid by an international financial company | exempt |
| 5 | Dividends paid by a free industrial zone company | exempt |
| 6 | Dividends paid by an agricultural cooperative | exempt |
| 7 | Interest paid | 5% |
| 8 | Interest paid to residents of offshore countries | exempt |
| 9 | Interest paid to resident banks | exempt |
| 10 | Interest paid by licensed financial institutions | exempt |
| 11 | Interest paid on free floating securities | exempt |
| 12 | Interests paid by a free industrial zone company | exempt |
| 13 | Interest paid on debt securities issued by Georgian companies and listed on a recognized foreign stock exchange | exempt |
| 14 | Interest paid by resident companies to the Government | exempt |
| 15 | Royalties paid to resident individuals | 20% |
| 16 | Royalties paid to resident companies | exempt |
| 17 | Royalties paid to non-residents | 10% |
| 18 | Royalties paid to residents of offshore countries | 15% |
| 19 | Royalties paid to the Government | exempt |
| 20 | Management fees paid to non-residents | 10% |
| 21 | Management fees paid to residents of offshore countries | 15% |
| 22 | Payment of income from international transportation and international communication to non-residents | 15% |
| 23 | Payments of other Georgian source income to non-residents | 10% |
| 24 | Payments of other Georgian source income to residents of offshore countries | 15% |
| 24 | Costs incurred not related to economic activity, Non-documented expense, Free of charge distributions, Over limit representative expenses | 15% |
