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Relocating or moving to GEORGIA. Tax loopholes that allow certain people to use it like a tax haven

Relocating or moving to GEORGIA. Tax loopholes that allow certain people to use it like a tax haven

Today we speak about Georgia.

Georgia is a country on the shores of the black sea, has a population of about five million and its capital is Tbilisi.

The capital Tbilisi is the most populous city in the country and exceeds one million inhabitants.

Other known cities are Kutaisi Batumi and Rustavi.

According to the data of transparency international, in the world corruption index, Georgia is among the least corrupt countries outstripping many European countries.

For example Georgia also ranks 7th in the world for speed in opening new companies.

The personal income tax is around 20%, but also keep in mind that if the income produced comes from abroad no tax is paid for people who earn less than 12000 euros a year. There is total exemption for individuals.

There is a flat tax of around 20% and a principle of territorial taxation with exemption of foreign income.

There is also a flat tax of 15 percent on business income but there is no principle of tax exemption on foreign income.

This means that the company resident in georgia pays taxes on income generated anywhere in the world.

Dividends in Georgia are not paid at all as long as they are paid to georgian legal entities.

In this case they are not even included in the taxable income.

Otherwise the tax is still very low around five percent.

There is the value added tax that which is 18%, slightly lower than the European average.

Opening a foreign current account both personal and corporate is very easy and quick.

In Georgia there are also four industrial free zones a type of free zone provided for by the Georgian tax code where business friendly rules and a favorable tax and customs regime apply.

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