Georgia Tax Guide 2026: Territorial Income, the 1% Small Business Regime and Flat Taxes Explained

Aerial view of Tbilisi old town and the Mtkvari river, Georgia

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