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?