The protocol amending the Georgia–San Marino tax treaty, the first change to the original agreement, seeks to prevent double taxation, combat tax evasion, and align the treaty with the OECD 2017 Model Tax Convention.
Officials from Georgia and San Marino signed an amending protocol amending their 2012 income and capital tax treaty on 17 October 2025.
This marks the first modification to the original agreement.
The protocol is designed to prevent double taxation and curb fiscal evasion on income and capital taxes. The amendment also aims to align the existing treaty with the OECD’s 2017 Model Tax Convention.
The protocol will officially enter into force after the exchange of ratification instruments.
