If you receive dividends from a Georgian legal entity, see the corporate tax section below. If you actively operate/manage that foreign business from the territory of Georgia, the situation is much more complicated. This would be considered foreign source income. If the dividends are received as a passive shareholder, then 0%. Tax on foreign dividends (from a non-Georgian entity): Depends. The status of crypto as a currency is currently undetermined in Georgia law. Some exceptions may exist, and you should discuss your specific situation with a tax adviser. PIT on capital gains derived by individuals on sales of non-Georgian stocks/bonds etc.: Typically 0%. Must be paid by March 31st of the year following the sale. PIT on gains derived by individuals from the sale of immovable property and vehicles: 5% (some exemptions apply). If the real estate you rent out is situated outside Georgia, tax is not due in Georgia but maybe in the country where the property is located. Must be filed and paid by March 31st of the year following the accounting year. PIT for individuals renting out residential living space (situated in Georgia): 5% Micro businesses must declare and pay tax by the 31st of March in the year following the reporting year. PIT for Micro Businesses Status: exempt (0%) Small business income must be declared and paid by the 15th of each month. NOTE: If gross revenue (turnover) exceeds 500,000 GEL in 2 consecutive years, the Small Business Status will be revoked.
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