top of page
Writer's pictureMariam Zaridze

How to Navigate Georgia’s Corporate Tax System: A Comprehensive Guide

Understanding Georgia’s corporate tax system is critical for ensuring your business remains compliant and minimizes its tax liabilities. Georgia offers a competitive tax regime for businesses, but navigating the various tax obligations can be complex without proper guidance. In this article, we’ll break down the key components of the corporate tax system in Georgia and explain how Tbilisi Legal Advisory (TLA) can support your business in managing its tax responsibilities.


Tbilisi Legal Advisory
How to Navigate Georgia’s Corporate Tax System: A Comprehensive Guide

1. Overview of Georgia’s Corporate Income Tax

Georgia’s corporate income tax system is based on a distributed profit tax model, meaning taxes are only paid when profits are distributed to shareholders. This encourages businesses to reinvest earnings back into the company and helps minimize the tax burden on growing businesses.


TLA provides tailored corporate tax planning services to ensure your business is optimizing its tax position under this model. Book a free consultation today to learn more.


2. Understanding VAT and Registration Requirements

In addition to corporate income tax, businesses in Georgia may also be required to register for Value-Added Tax (VAT) if their annual turnover exceeds 100,000 GEL. VAT is applied at a standard rate of 18%, and businesses must file regular VAT returns to ensure compliance.


At TLA, we assist businesses with VAT registration and ongoing VAT filing to ensure compliance with Georgian tax laws. Contact us or call +995 501111150 to get started.


3. Managing Payroll and Social Contributions

If your business has employees, you will need to manage payroll taxes and make contributions to the Social Protection Fund. These contributions cover health insurance, pensions, and unemployment benefits for employees. Failure to comply with payroll tax requirements can lead to penalties.


Our team at TLA provides payroll processing and compliance services to help businesses manage their payroll tax obligations seamlessly. We handle everything from payroll tax calculations to ensuring timely payments to the Social Protection Fund.


4. Corporate Tax Filing Deadlines

It’s essential to stay on top of Georgia’s corporate tax filing deadlines to avoid penalties or fines. Typically, corporate income tax returns must be filed by March 31st for the previous year. Additionally, VAT returns must be submitted quarterly, and payroll tax returns are filed monthly.


TLA ensures your business meets all its corporate tax filing deadlines, keeping you compliant with Georgian regulations. We offer ongoing tax management services to minimize the risk of late filings and penalties.


5. Tax Audit Preparation and Representation

From time to time, businesses may be subject to a tax audit by the Revenue Service of Georgia. Preparing for a tax audit requires meticulous record-keeping and an understanding of your business’s tax obligations. Proper representation during a tax audit is critical to protecting your business.


At TLA, we provide tax audit representation and help businesses prepare for audits by ensuring that all financial records and tax filings are accurate. Book a free consultation today to learn more about how we can assist you.


Ready to Navigate Georgia’s Corporate Tax System?

Managing your corporate tax obligations in Georgia can be complex, but with the right legal guidance, you can ensure compliance while minimizing your tax burden. At Tbilisi Legal Advisory, we provide comprehensive tax planning, filing, and audit representation services to keep your business running smoothly.


Book a free consultation today or call us at +995 501111150 to discuss how we can support your business with tax compliance and planning.


Comments


bottom of page