Taxes on income, profits and capital gains in Georgia

Georgia: Taxes on income, profits and capital gains was 38.5% in 2024. ▲ Rising

Latest (2024)
38.5%
Change on year
up 8.7%
World rank
20th
of 153 countries
All-time high
38.5%
in 2024
All-time low
16.3%
in 1996
Years of data
30
1995–2024

Taxes on income, profits and capital gains in Georgia, 1995–2024

0102030401995200920241995: 19.5 % of revenue1996: 16.3 % of revenue1997: 17.4 % of revenue1998: 19.7 % of revenue1999: 19.8 % of revenue2000: 21.5 % of revenue2001: 19.1 % of revenue2002: 20.1 % of revenue2003: 20.1 % of revenue2004: 19.2 % of revenue2005: 18.5 % of revenue2006: 20.4 % of revenue2007: 22.3 % of revenue2008: 33.7 % of revenue2009: 32.8 % of revenue2010: 32.3 % of revenue2011: 36.7 % of revenue2012: 36.4 % of revenue2013: 35.8 % of revenue2014: 33.1 % of revenue2015: 33.5 % of revenue2016: 33.1 % of revenue2017: 30.9 % of revenue2018: 33.5 % of revenue2019: 32.4 % of revenue2020: 33.5 % of revenue2021: 31 % of revenue2022: 35.6 % of revenue2023: 35.4 % of revenue2024: 38.5 % of revenue

Source: Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF). Measured in % of revenue.

Analysis

In 2024, taxes on income, profits and capital gains in Georgia stood at 38.5%. That is the highest value across all 30 years on record.

The figure is up 8.7% on the previous year and up 16.3% over ten years.

Over the whole period, taxes on income, profits and capital gains in Georgia peaked at 38.5% in 2024 and was at its lowest, 16.3%, in 1996.

Georgia ranks 20th of 153 countries on this measure, in the top quarter.

The long-run direction has been consistently rising across the 30 years of available data.

Taxes on income, profits and capital gains in Georgia, year by year

Annual values for Taxes on income, profits and capital gains (% of revenue) in Georgia, 1995 to 2024.
Year % of revenue Change
1995 19.5%
1996 16.3% -16.5%
1997 17.4% +6.9%
1998 19.7% +13.3%
1999 19.8% +0.6%
2000 21.5% +8.3%
2001 19.1% -10.9%
2002 20.1% +5.1%
2003 20.1% -0.3%
2004 19.2% -4.3%
2005 18.5% -3.7%
2006 20.4% +10.2%
2007 22.3% +9.6%
2008 33.7% +51.1%
2009 32.8% -2.7%
2010 32.3% -1.6%
2011 36.7% +13.5%
2012 36.4% -0.7%
2013 35.8% -1.7%
2014 33.1% -7.4%
2015 33.5% +1.1%
2016 33.1% -1.1%
2017 30.9% -6.6%
2018 33.5% +8.4%
2019 32.4% -3.3%
2020 33.5% +3.4%
2021 31.0% -7.5%
2022 35.6% +14.7%
2023 35.4% -0.4%
2024 38.5% +8.7%

Georgia compared with similar countries

  • Georgia's 38.5% is above the median for upper middle income countries, which is 22.7%, 1.7× the median. (48 countries reporting)
  • Georgia's 38.5% is above the median for Europe & Central Asia, which is 20.9%, 1.8× the median. (48 countries reporting)

Averages by decade

DecadeAverage LowestHighest Years
1990s 18.6% 16.3% 19.8% 5
2000s 22.8% 18.5% 33.7% 10
2010s 33.8% 30.9% 36.7% 10
2020s 34.8% 31.0% 38.5% 5

Countries ranked near Georgia

  1. 17 Mozambique 39.1% compare
  2. 18 Singapore 39.0% compare
  3. 19 Democratic Republic of Congo 38.8% compare
  4. 21 Indonesia 37.4% compare
  5. 22 Namibia 36.8% compare
  6. 23 Belgium 35.9% compare

See the full ranking of 194 places →

More public sector data for Georgia

All data for Georgia →

Frequently asked questions

What is taxes on income, profits and capital gains in Georgia?
Taxes on income, profits and capital gains in Georgia was 38.5% in 2024, according to Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF).
What is the highest taxes on income, profits and capital gains recorded in Georgia?
The highest recorded value was 38.5% in 2024.
What is the lowest taxes on income, profits and capital gains recorded in Georgia?
The lowest recorded value was 16.3% in 1996.
How does Georgia rank for taxes on income, profits and capital gains?
Georgia ranks 20th out of 153 countries with data for 2024.
Is taxes on income, profits and capital gains rising or falling in Georgia?
Over the last ten years it is up 16.3%. The long-run trend across the full record is rising.
Where does this Georgia data come from?
The figures come from Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF), published as part of Taxes on income, profits and capital gains (% of revenue). Statizoid updates them automatically from the source API.

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Taxes on income, profits and capital gains in Georgia. Statizoid, drawing on Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF). Retrieved 17 September 2026, from https://public-sector.statizoid.com/stat/taxes-on-income-profits-and-capital-gains-percent-of-revenue/georgia/

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About this data

Indicator
Taxes on income, profits and capital gains (% of revenue)
Unit
% of revenue
Source
Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF)
Licence
CC BY 4.0 (World Bank Open Data)
Coverage
194 places, 5,670 data points, 1972–2024
Last refreshed

Taxes on income, profits, and capital gains are taxes payable on the actual or presumed incomes, profits and capital gains. This indicator is expressed as a percentage of revenue which includes all transactions that add to the amount of economic value of a unit or sector.