Guides
Plain answers to the questions people ask before they hire an accountant in Tbilisi: how tax works for small businesses and companies in Georgia, which deadlines matter, and how to check the accountant doing your books. Every figure carries the page it came from.
Georgian taxes explained
Rates, thresholds and who pays what, from the 1% regime to profit tax on dividends.
- Start hereSmall Business Status in Georgia: 1% Tax and the 3% SwitchSmall business status taxes an individual entrepreneur's Georgian-source business income at 1%, and only an individual entrepreneur can hold it, never an LLC. 6 min
- Corporate Tax Rate in Georgia: 15% When Profit Is Paid OutGeorgia taxes company profit at 15% when it is distributed or leaves the business in one of a few other set ways, so profit a company keeps carries no profit tax. 6 min
- Dividend Tax in Georgia: The 5% Rate and Paying YourselfA Georgian company withholds 5% from dividends it pays to individuals, non-commercial legal entities and non-resident companies, and for a resident individual that tax is f... 6 min
- Tax Residency in Georgia: 183 Days, HNWI and CertificatesYou are tax resident in Georgia for the full tax year if you spend 183 days or more there in any continuous 12-month period ending in that year. 6 min
- VAT in Georgia: The 18% Rate and When You Must RegisterThe VAT rate in Georgia is 18%. 6 min
Filing and staying compliant
Registration, monthly returns, payroll and the dates that carry penalties.
- Start hereTax Filing Deadlines in Georgia: Monthly and Annual DatesThe small business, VAT, profit tax and salary returns are all filed monthly, by the 15th of the month after the month they cover. 7 min
- Income Tax in Georgia: The 20% Rate, Payroll and PensionsSalary in Georgia is taxed at 20%, withheld by the employer as tax agent and transferred to the budget on the day the salary is paid. 6 min
- Individual Entrepreneur in Georgia: How to Register an IERegistering as an individual entrepreneur with the National Agency of Public Registry costs GEL 26 for a 1-working-day service or GEL 75 for same-day registration, against... 6 min
Hiring an accountant
What accounting costs in Tbilisi and how to check a firm before you sign.
- Start hereAccountant Cost in Tbilisi: What Firms Charge Per MonthFive of the ten Tbilisi firms on our list publish a price, with entry points from EUR 25 a month for an individual entrepreneur plan to GEL 300 a month, tax inclusive, for... 6 min
- How to Choose an Accountant in Tbilisi: Checks to MakeYour accountant's monthly returns in Georgia, from the 1% small business return to salary, profit tax and VAT, are all due by the 15th of the following month. 6 min
When you are ready
The Best Accountants in Tbilisi
Ten Tbilisi firms, compared on what they cover, the fees they publish and who they suit.