
Malta IP Box Regime
95% deduction yields effective 1.75% rate when nexus ratio is 1
Indefinite · Foreign income partly exempt
Georgia functions like a territorial system for individuals: non-Georgian source income is often exempt, while Georgian-source income is taxed at flat 20%.

Regime overview
Tax situation
| Tax Type | Territorial Tax System |
|---|---|
| Eligibility | Residency |
| Duration | Indefinite |
| Income Tax | 20% |
| Foreign Income | Usually exempt |
| Capital Gains | Exempt |
| Dividends | Exempt |
| Wealth Tax | None |
| Inheritance Tax | None |
Key benefits
Requirements and considerations
Migration pathways
Residency Visas
Program details
Georgia's personal tax system is frequently described as territorial in effect, because resident individuals can be exempt from tax on income that does not have a Georgian source.
The baseline rate for Georgian-source personal income is 20%. Capital gains are generally taxed at 20%, with certain transactions taxed at 5%. Dividends sourced to Georgia are typically taxed at 5%.
The key exemption is the treatment of non-Georgian source income: where income is not considered Georgian-source, it can be outside Georgian income tax even for a tax resident. This is the core feature that attracts internationally mobile profiles.
To use the regime in practice, the hard part is classification. Where services are performed, where management decisions are taken, and the taxpayer's residence and treaty position can all affect whether income is Georgian-source. Treat it as a rules-based system, not a blanket exemption, and verify sourcing for the specific fact pattern.
Interested in Territorial Tax System?
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95% deduction yields effective 1.75% rate when nexus ratio is 1
Indefinite · Foreign income partly exempt

50% exemption roughly halves corporate tax on qualifying IP income
Indefinite · Foreign income partly exempt

Qualifying patent profits taxed at effective 10% corporation tax
Indefinite · Worldwide taxation

A reduced 7% corporate income tax rate can apply to taxable profits from the commercial exploitation of qualifying IP, materially below Lithuania's standard CIT rate
Indefinite · Worldwide taxation
Personal income tax rate, capital gains and dividend headline rates
PwC Worldwide Tax Summaries - Georgia (Overview)·Last checked: 13/01/26
Foreign income exemption for resident individuals
PwC Worldwide Tax Summaries - Georgia (Individual)·Last checked: 13/01/26
Treatment of gifts and inheritance as taxable income
Tax Code of Georgia (English translation)·Last checked: 13/01/26
Investment residence permit threshold (USD 300000)
Matsne - Law of Georgia on the Legal Status of Aliens·Last checked: 13/01/26
Short-term property residence permit threshold
Matsne - Law of Georgia on the Legal Status of Aliens·Last checked: 13/01/26
Expert guidance
Our advisors help you evaluate tax regimes, understand eligibility, and structure your move for maximum tax efficiency.
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