The Georgian taxation system is considered to be simple. Salary based taxes are Income Tax and Pension Contribution.
Your employer is obliged to deduct 20% of your salary before you are paid, but a grant received by a researcher or a student is exempted from the Income Tax.
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In 2019 the accumulated pension system has been launched in Georgia. The new pension scheme is mandatory for legally employed people under 40. For the self-employed and those above the age of 40, enrolment in the programme is voluntary.
Pension contribution is composed of 3 components: 2% paid by employer, 2% paid by employee, 2% paid by the Government. Your employer will transfer 2% your salary income to your private pension account. If you are self-employed, you will have to transfer 4% of your annual income.
Non-residents do not have to make any pension contribution to the cumulative pension scheme.
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In Georgia five nationwide (Income Tax, Profit Tax, Value Added Tax (VAT), Import Tax and Excise Tax), and one local (Property Tax) taxes are collected.
There are no capital gains, inheritance, wealth, property transfer, branch remittance, or other taxes imposed in Georgia. General state and local taxes are set forth by Tax Code of Georgia, payment of which is mandatory in the whole territory of the country.