I am programmer. I would like to open Company in Virtual Zone of Georgia. I will be tax resident of Georgia. I do not know what tax should I pay.

I will have only clients out of Georgia. So in my opinion this is income that does not have a Georgian source.

I found info that:

Resident individuals are exempt from tax on income that does not have a Georgian source.


From other site this dividend will be paid in Georgia by Georgian company to Georgian tax resident and on other website I found:

Personal Income Tax 20% for IT Virtual Zone Company


So total tax should be 5% of dividend paid by company and 0% by me or 5% of dividend by company and 20% of paid value paid as my personal tax?

  • I checked that personal tax from dividends is 0%.
    – Daniel
    May 16, 2022 at 7:53


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