Georgia's double taxation treaties: the list and what they mean for property owners

Which countries have a tax treaty with Georgia?

The Ministry of Finance listed 58 double taxation treaties in force in October 2026, covering most of Europe, the Gulf states, Israel, Turkey, China, Japan, India and the former Soviet republics except Russia. There is no bilateral treaty with the United States, but the US Internal Revenue Service lists the 1973 treaty between the United States and the Soviet Union as still applying to Georgia. Canada and Australia are not on the ministry's list. For a property owner, every treaty works the same basic way: Georgia keeps the first right to tax rent and gains from property located in Georgia, and the owner's home country then gives relief, usually a credit for the Georgian tax.

This page lists the treaties, explains the articles that matter to owners, compares eight treaties in detail, and covers how residence is proven and what information Georgian banks now share abroad. How the Georgian tax itself is calculated is on our pages on rental income tax and tax on a sale.

The 58 treaties in force

The newest are with Japan and Hong Kong (both in force in 2021), Poland (a new treaty in force in April 2023, replacing the 1999 one) and Kyrgyzstan (May 2023). In its 2024 progress report the ministry listed negotiations on new or revised treaties with Malaysia, Montenegro, Oman, Kazakhstan, Luxembourg, Andorra and Azerbaijan. Russia does not appear on the list.

The articles that matter to a property owner

• Income from immovable property (usually Article 6). Rent from a flat in Georgia "may be taxed" in Georgia, whoever owns it.
• Gains on immovable property (usually Article 13). A gain on selling the flat may also be taxed in Georgia.
• Property-rich companies. Many treaties add a "land-rich" clause: a gain on shares that draw more than half their value from Georgian real estate may be taxed in Georgia too.
• Dividends and interest. Treaties cap the tax Georgia may withhold, but Georgia's own rate is already 5% on both, so a treaty cap of 10% or 15% changes nothing.
• Relief at home. The home country either credits the Georgian tax against its own, or exempts the Georgian income.
• Residence. If both countries treat you as resident, a tie-breaker decides: permanent home first, then centre of vital interests, habitual abode and nationality.

Eight treaties compared

Dividend rates are those for an individual shareholder; companies holding larger stakes often get lower rates. Several treaties have unusual details. The UAE treaty halves the Georgian tax on a gain from selling Georgian property, but only UAE nationals count as individual residents under it, so a foreigner living in Dubai cannot use it. The Turkish treaty lets Georgia tax other gains, such as on shares, only if the asset was held for one year or less. The UK treaty allows 15% on dividends from a property investment vehicle of the REIT type.

Rent from a Georgian flat

Georgia taxes the rent first: 5% for an individual letting a home, as described on our rental tax page. A country that taxes its residents on worldwide income, such as the United Kingdom, Israel, Poland or Ukraine, then taxes the same rent under its own rules and deducts the Georgian tax, up to the amount of its own tax on that income. Germany works differently under its treaty with Georgia: income from Georgian real estate is exempt in Germany, but it is taken into account when setting the rate on the owner's other income. If you are a tax resident of Georgia, foreign income is not taxed in Georgia, but Georgian rent still is.

Selling the property

Treaties let Georgia tax the gain on a Georgian flat, and the home country then credits or exempts it. The interaction with Georgia's own rules matters: a home owned for more than two years is exempt in Georgia, so there is no Georgian tax to credit, and a credit-method country may tax the whole gain under its own law. A UK resident, for example, would normally report the gain in the UK. Under the German treaty, the gain on Georgian real estate is exempt in Germany with progression. For an owner who sells within two years, the 5% Georgian tax is usually credited at home.

Owning through a company

If a Georgian company owns the flat, profit paid to a foreign shareholder carries Georgia's 5% withholding tax, which some treaties reduce: to 0% under the UK and UAE treaties, for example, while the German treaty allows 0% or 5% only for companies with stakes of at least 50% or 10% and investments of more than EUR 3,000,000 or EUR 100,000. Selling the shares of a Georgian property company can be taxed in Georgia under the land-rich clauses of the Israeli, UK, German, Polish, Ukrainian and Kazakh treaties, but not under the UAE or Turkish ones. Our page on tax on property owned by a company covers the Georgian side.

The multilateral convention

Georgia signed the OECD's multilateral convention against treaty abuse on 7 June 2017, ratified it in December 2018 and deposited the instrument on 29 March 2019; it entered into force for Georgia on 1 July 2019. It adds a principal purpose test to the treaties it covers, so treaty benefits can be denied where obtaining them was one of the main purposes of an arrangement. Georgia listed 34 treaties under it. Some partners, such as Germany, Japan, Poland and the UAE, were not listed by Georgia, so those treaties are not modified by the convention for now, although the new Polish treaty contains its own principal purpose test.

Proving where you are resident

A treaty only helps if you can prove residence in the treaty country. To claim a reduced rate or a refund in Georgia, a non-resident follows the rules approved by the Minister of Finance's Order No 633 of 28 December 2011, which the ministry links from its treaty page; the claim rests on proof of residence from the other country's tax authority. A Georgian tax resident who needs to show residence abroad requests a certificate from the Revenue Service, online through rs.ge or at a service centre, for a chosen year, with the fee depending on how fast it is needed.

If you become a Georgian tax resident

Georgia treats a person as its tax resident for a year after 183 days of presence within any 12 consecutive months that end in that year (Tax Code, Article 34). A person with substantial assets and income can also apply for residence as a high net worth individual, without the 183 days, under rules updated in April 2023. A Georgian resident is not taxed in Georgia on income from abroad, but still pays Georgian tax on Georgian rent and gains. If the previous home country also still treats you as its resident, the treaty's tie-breaker decides which country has the main claim, and you may need certificates from both countries to show it.

What Georgian banks share abroad

Georgia joined the OECD's multilateral agreement on automatic exchange of financial account information in November 2022, with the stated aim of starting exchanges by September 2024. Under this Common Reporting Standard, Georgian banks identify account holders who are tax resident elsewhere and report their balances and income to the Revenue Service, which passes them to the partner countries. Expat advisers report 2023 as the first reporting year. In practice, a Georgian account opened to buy or let a flat should be assumed to be visible to the tax authority of your home country.

Using a treaty, step by step

1. Check the list

   Confirm that your country of tax residence has a treaty with Georgia.

2. Read the property articles

   Look at the immovable property, gains and relief articles of that treaty.

3. Pay the Georgian tax first

   Keep the returns and payment receipts as proof.

4. Claim relief at home

   Report the income at home and claim the credit or exemption.

5. Keep residence proof

   Hold a residence certificate for each year you rely on the treaty.

Risks and exceptions

• No treaty. Russia, Canada and Australia are not on the ministry's list.
• Double tax on exempt gains. A Georgian exemption may leave the gain taxable at home.
• Residence rules. Some treaties, such as the UAE's, cover only certain residents.
• Anti-abuse tests. Arrangements made mainly for treaty benefits can be refused.
• Visibility. Bank accounts are reported to home tax authorities.

Frequently asked questions

How many tax treaties does Georgia have?

58 in force, according to the Ministry of Finance in October 2026.

Does Georgia have a tax treaty with the United States?

No bilateral treaty; the IRS lists the 1973 US-Soviet treaty as applying to Georgia.

Is there a treaty with Russia?

No; Russia is not on the ministry's list.

Where is rent from a Georgian flat taxed?

In Georgia first; your home country may tax it too and usually gives a credit.

Does Germany tax my Georgian rent?

Under the treaty it is exempt in Germany but raises the rate on your other income.

Can a Dubai resident use the UAE treaty?

Only UAE nationals count as individual residents under that treaty.

How do I get a Georgian tax residence certificate?

Request it from the Revenue Service through rs.ge or a service centre.

Do Georgian banks report my account to my country?

Georgia joined the OECD exchange agreement in 2022, so assume they do.

Sources

1. Double taxation treaties in force and rate table, Ministry of Finance of Georgia (accessed 19 October 2026)
2. Convention between Georgia and Israel, Ministry of Finance of Georgia (accessed 19 October 2026)
3. Double taxation relief order, Georgia (SI 2004/3325), UK legislation (accessed 19 October 2026)
4. Protocol to the Georgia-United Kingdom agreement, Ministry of Finance of Georgia (accessed 19 October 2026)
5. Agreement between Georgia and Germany, Ministry of Finance of Georgia (accessed 19 October 2026)
6. Agreement between Georgia and Poland, Ministry of Finance of Georgia (accessed 19 October 2026)
7. Agreement between Georgia and the United Arab Emirates, Ministry of Finance of Georgia (accessed 19 October 2026)
8. Agreement between Georgia and Turkey, Ministry of Finance of Georgia (accessed 19 October 2026)
9. Convention between Georgia and Ukraine, Ministry of Finance of Georgia (accessed 19 October 2026)
10. Convention between Kazakhstan and Georgia, Government of Kazakhstan (accessed 19 October 2026)
11. Progress report 2024, Ministry of Finance of Georgia, May 2025 (accessed 19 October 2026)
12. United States income tax treaties, A to Z, Internal Revenue Service (accessed 19 October 2026)
13. Table 3: list of tax treaties, Internal Revenue Service (accessed 19 October 2026)
14. Prevention of tax treaty abuse, fourth peer review: Georgia, OECD (accessed 19 October 2026)
15. Georgia ratifies tax instrument to tackle BEPS, Transfer Pricing News (accessed 19 October 2026)
16. OECD announces Georgia joining the multilateral agreement on automatic exchange, Bloomberg Tax, November 2022 (accessed 19 October 2026)
17. Georgia's CRS membership, ExpatHub (accessed 19 October 2026)
18. Georgia: individual residence, PwC Worldwide Tax Summaries (accessed 19 October 2026)

Change log

• 19 October 2026 - Data page published from the Ministry of Finance treaty list and treaty texts, the IRS treaty table, OECD reports and Bloomberg Tax.