Georgia Tax Calculator (2026)
Income tax rates and take-home pay for Georgia
Georgia Income Tax Brackets (2025)
| Bracket | Income Range | Rate |
|---|---|---|
| Flat personal income tax | GEL 0+ | 20.0% |
Mandatory employee pension contribution
| Bracket | Income Range | Rate |
|---|---|---|
| Employee pension contribution | GEL 0+ | 2.0% |
Key Facts
Tax Year
2025
Currency
GEL
Top Rate
20.0%
Brackets
1 bracket
Allowance
None
Social Contributions
1 item
Assumptions
- · Flat personal income tax rate of 20% applies to resident employees.
- · Mandatory employee pension contribution of 2% to private pension account is included as a deductible social contribution.
- · Government pension contribution is employer-financed and excluded from this model.
- · No social security contributions exist in Georgia.
- · No personal allowances, deductions, or tax credits available for resident employees.
- · Model assumes standard employment income only; special regimes (micro business, small business) excluded.
- · Property tax and other consumption taxes excluded as not applicable to employment income comparison.
Frequently asked questions
What is the personal income tax rate in Georgia?
Georgia has a flat personal income tax rate of 20% that applies to all resident employees, regardless of income level. This means there is just one tax bracket, making the system simple and straightforward compared to many other countries.
Do I have to pay social security contributions in Georgia?
No, Georgia does not have social security contributions. However, you will need to contribute 2% of your gross income to a mandatory private pension account, which is deductible from your taxable income.
Are there any personal allowances or tax deductions available in Georgia?
No, Georgia does not offer personal allowances, standard deductions, or tax credits for resident employees. Your taxable income is calculated on your gross salary minus only the mandatory 2% employee pension contribution.
How is the mandatory pension contribution calculated?
The mandatory employee pension contribution is 2% of your gross income and is automatically deductible from your salary before the 20% income tax is applied. This contribution goes into your private pension account.
If I relocate to Georgia as a remote worker, will I pay Georgian income tax?
If you become a resident of Georgia and are considered an employee (rather than self-employed under a special regime), you will be subject to the 20% flat income tax rate plus the 2% mandatory pension contribution on your employment income.
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