Georgia Tax Guide 2026: Territorial Income, the 1% Small Business Regime and Flat Taxes Explained
This Georgia tax guide covers the rules in force for the 2026 tax year. Georgia (the Caucasus republic, capital Tbilisi — not the US state) runs a territorial system: residents pay nothing on genuinely foreign-source income, while local income is taxed at a flat 20%. Individual entrepreneurs can register for Small Business Status and pay … Read more