San Marino ratifies amending protocol to tax treaty with Georgia
San Marino has ratified an amending protocol that updates its income and capital tax treaty with Georgia, according to Council Decree No. 63 published on 30 April 2026. The protocol, which was signed on 17 October 2025, introduces a significant
See More
Luxembourg ratifies amending protocol to tax treaty with Georgia
Luxembourg published theย Law of 10 March 2026 in the Official Gazette on 16 March 2026, ratifying the amending protocol to the 2007 income and capital tax treaty with Georgia. The protocol, signed on 3 July 2025, replaces Article 27 (Exchange
See More
IMF Working Paper: Impact of the Large Taxpayer Office in the Republic of Georgia
On 20 February 2026 the IMF published a working paper with the title: Who Pays When Tax Administration Improves? Revenue, Compliance, and Behavioral Responses to Georgiaโs Large Taxpayer Office, written by J. Atsebi, M. Chikviladze, M. Das, E.
See More
Luxembourg: Parliament approves tax treaty protocol with Georgia
Luxembourgโs parliament has approved the law ratifying the amending protocol to the 2007 income and capital tax treaty between Luxembourg and Georgia. The Council of State voted on 25 February 2026 to waive the second constitutional vote,
See MoreGeorgia introduces reporting obligations for international controlled transactions exceeding GEL 500,000
Georgia has issued Order No. 52 of 24 February 2026, in the Official Gazette, establishing a new annual obligation to report information on international controlled transactions. The order introduces a mandatory reporting requirement for entities
See MoreLuxembourg: Chamber of Deputies approve amending protocol to tax treaty with Georgia
Luxembourgโs Chamber of Deputies approved the ratification of the amending protocol to the 2007 income and capital tax treaty with Georgia on 11 February 2026. Under the amendment, Article 27 of the treaty is replaced to align the exchange of
See More
Luxembourg: Council of State approves amending protocol to tax treaty with Georgia
Luxembourg's Council of State approved the amending protocol to the 2007 income and capital tax treaty with Georgia on 20 January 2026. The protocol was signed on 3 July 2025 and it updates provisions related to exchange of information. It
See More
Georgia updates excise duty framework for tobacco products
Georgia has amended its excise duty framework for tobacco and tobacco products, introducing both reduced and increased rates depending on production volume and origin. No. Product HS Code Description Unit Excise Rate (%) 3 Tobacco,
See MoreGeorgia expands BEPS MLI coverage through 22 additional treaties
According to an OECD update, Georgia submitted an updated consolidated position for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI) on 27 November 2025.ย The update notably expands the list of Georgiaโs
See MoreGeorgia: Parliament ratifies tax treaty protocol with San Marino
Georgiaโs Parliament has approved the ratification of the protocol amending the 2012 Income and Capital Tax Treaty with San Marino on 26 November 2025. The protocol, initially signed on 17 October 2025, amends Article 25 of the treaty, which
See MoreGeorgia implements several tax code modifications for 2026, strengthens transfer pricing rules
Georgia has issued Law No. 1061-IVะะก-XIะะ dated 12 November 2025 in the Official Gazette, introducing several amendments to the Georgian Tax Code. The amendments introduce targeted incentives for agriculture, capital markets, construction, and
See More
Georgia: Parliament ratifies amending protocol to tax treaty with Luxembourg
The Parliament of Georgia approved the ratification of the amending protocol to the 2007 income and capital tax treaty with Luxembourg on 11 November 2025. The protocol was signed on 3 July 2025 and it updates provisions related to exchange of
See MoreLuxembourg: Government Council approves amendments to tax treaty with Georgia
Luxembourgโs Government Council approved protocols amending the tax treaty with Georgia on 31 October 2025. The two countries had signed the amendment protocol on 3 July 2025, updating the 2007 income and capital tax treaty for the first time
See More
Georgia, San Marino sign amending protocol to tax treaty
The protocol amending the GeorgiaโSan 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
See MoreGeorgia expands BEPS MLIs coverage with 22 new tax treaties
Georgia's Parliament Foreign Relations Committee approved ratifying several international agreements, including an update to Georgia's MLI reservations and notifications originally submitted on 29 March 2019. The Foreign Relations Committee of
See MoreGeorgia, Luxembourg sign protocol to amend 2007 tax treaty
Georgia and Luxembourg signed their first amending protocol to the 2007 tax treaty on 3 July 2025, with entry into force ratification. Georgia and Luxembourg signed a protocol amending their 2007 income and capital tax treaty on 3 July 2025. This
See MoreGeorgia introduces tax incentives for startups and R&D entities
Innovative startups will enjoy 10 years of tax benefits, including exemption from salaries for the first three years, 5% corporate tax rates for the next three years, and 10% for the final four years. R&D service providers will face 5% corporate
See More
Georgia, Korea (Rep.) conclude 5th round of investment agreement negotiations
Georgia and Korea (Rep.) finished their fifth negotiation round to strengthen investment ties. Georgia and Korea (Rep.) concluded the fifth round of negotiations on the Investment Promotion and Protection Agreement (IPA) on 4 June 2025. The
See More