Georgia is a country in the Caucasus region of Eurasia. Located at the crossroads of Western Asia and Eastern Europe, it is bounded to the west by the Black Sea, to the north by Russia, to the south by Turkey and Armenia, and to the southeast by Azerbaijan. The capital and largest city is Tbilisi. Georgia covers a territory of 69,700 square kilometres (26,911 sq mi), and its 2017 population is about 3.718 million.

Capital: Tbilisi

Currency: Lari

Timezone: UTC+4

Corporate tax rate: 15% (only on distributed income)

Personal tax rate: 20% (territorial tax system, only locally sourced income is taxed with some exceptions)

Capital gains tax: Taxed as regular income.

VAT: 10%

Tax residence: 183 days rule. Special provisions for HNWIs.

CFC Rules: No

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