01
OECD treaty principle
Rental income is taxed where the property sits: Georgia. The residence country may re-tax but grants a foreign tax credit equal to the tax already paid in Georgia.
Tax treaty
Georgian tax treaties: how to avoid double taxation
Georgia has signed more than 55 bilateral tax treaties. They define which of the residence country or Georgia taxes first and at what rate.
02
Countries covered
Full European Union, United Kingdom, Switzerland, UAE, Saudi Arabia, Turkey, China, India, Singapore. Notable absences: USA, Canada, Australia. See our country guide.
03
Formalities to trigger treaty relief
You must file a tax residence certificate from your country with the Georgian Revenue Service. Without it, the standard rate applies and the foreign tax credit may be denied.
04
Countries without a treaty
USA, Canada, Brazil: Georgian income is fully taxed at home, without treaty relief. A domestic credit may still exist (US foreign tax credit).
Related topics
Informational content based on the Georgian tax code in force in 2026. Does not replace advice from a qualified tax advisor in your country of residence.