Resident individuals are exempt from tax on income that does not have a Georgian source.
Personal income tax rates
Personal income is subject to a flat tax rate of 20%.
Special tax regimes
Individuals with annual turnover of less than 30,000 Georgian lari (GEL), no employees, and who register as a micro business will be exempt from tax on their business income.
Individual entrepreneurs with annual turnover of less than GEL 500,000 may register as a small business and pay 1% tax on their turnover. The rate increases to 3% if annual turnover will exceed GEL 500,000.