Non-resident enterprises earning income from Georgian sources, other than through a PE, are subject to WHT at the following rates:
Payments of interest, royalties, or other Georgian-source income to non-residents registered in so called ’black listed’ countries are subject to WHT at a 15% rate.
The list of such countries is determined by the MoF of Georgia.
For those countries with which Georgia has entered into DTTs, the WHT rates are the following:
Last Reviewed - 15 January 2020