# Georgia double tax treaties — US, UK, Germany If you are connected to two countries, both may try to tax your income. A double tax treaty decides which country taxes it and at what rate. Georgia has 58 such treaties. We help you claim treaty relief and prove your residency. - Confidential - Georgian · English · Russian - Free first consultation - Courts of all instances According to the Ministry of Finance's official list, Georgia has 58 double tax treaties in force — including with every EU country, the UK, Switzerland, Turkey, China, Israel and the UAE. The United States and Russia are not on that list. If both countries treat you as resident, the treaty resolves it with a sequence of tests: permanent home, centre of vital interests, habitual abode, nationality and, finally, agreement between the two tax authorities. ## Withholding rates CountryDividendsInterest and royaltiesUnited Kingdom (2004, protocol 2010)0% (15% on dividends paid out of property income, e.g. by a REIT)0%Germany (2006, protocol 2014)0% — company holding ≥50% with over €3m invested; 5% — ≥10% with over €100,000; otherwise 10%0% ## The United States Georgia's Ministry of Finance does not list a treaty with the US. However, the IRS states officially that the 1973 US–USSR treaty covers Georgia — a treaty much narrower than modern ones. Also, US citizens are taxed by the US on their worldwide income wherever they live, so Georgian tax residency does not end US tax obligations. ## Our services - Assessing which country taxes you - Residence certificates and foreign forms - Reclaiming tax withheld at source - Resolving dual residency - Planning tax on dividends, interest and royalties - Disputes with the Revenue Service ## Questions & answers ### How many double tax treaties does Georgia have? 58 according to the Ministry of Finance, including with every EU country and the UK. ### Is there a US–Georgia tax treaty? Not on Georgia's list, but the IRS considers the 1973 US–USSR treaty to apply to Georgia. In any case, US citizens are taxed by the US on worldwide income. ### How do I use a treaty? You need a residence certificate from the country where you are resident. The Georgian certificate is issued by the Revenue Service within 30 days. ## Legal basis - [Tax Code of Georgia](https://matsne.gov.ge/ka/document/view/1043717) - [Finance Minister Order No. 633 (2011) — double tax relief and residency confirmation](https://matsne.gov.ge/ka/document/view/1540125) Official texts (in Georgian) — Legislative Herald of Georgia, matsne.gov.ge. Related practice area: [Tax disputes](https://mmlaw.ge/en/tax-lawyer/) ## Related topics - [#For foreigners](https://mmlaw.ge/en/foreigners/) - [#Business](https://mmlaw.ge/en/corporate-lawyer/) - - [Company & business · For foreigners](https://mmlaw.ge/en/foreigners/company-registration-in-georgia/) - - [Individual entrepreneur in Georgia: the 1% tax for foreigners](https://mmlaw.ge/en/blog/individual-entrepreneur-georgia-1-percent-tax/) - - [Work permit & sole trader · For foreigners](https://mmlaw.ge/en/foreigners/work-permit-and-sole-trader/) - - [IT companies and IT specialists · For foreigners](https://mmlaw.ge/en/foreigners/it-companies-in-georgia/) - - [Gambling licence · For foreigners](https://mmlaw.ge/en/foreigners/gambling-licence-georgia/) - - [Bank account for non-residents · For foreigners](https://mmlaw.ge/en/foreigners/bank-account-in-georgia-for-foreigners/) - - [Tax residency in Georgia · For foreigners](https://mmlaw.ge/en/foreigners/tax-residency-georgia/) - - [Crypto: tax and VASP registration · For foreigners](https://mmlaw.ge/en/foreigners/crypto-in-georgia/) For foreigners ## How we can help - [Criminal cases](https://mmlaw.ge/en/foreigners/criminal-defense-for-foreigners/) — Defense if you are detained or charged — with an interpreter and contact with your consulate. - [Immigration cases](https://mmlaw.ge/en/foreigners/immigration-lawyer-georgia/) — Refused entry, overstays, deportation and appeals against residence-permit refusals — fast and in your language. - [Buying property](https://mmlaw.ge/en/foreigners/buying-property-in-georgia/) — Check the property, sign a safe contract and register ownership — in person or remotely. - [Disputes with developers](https://mmlaw.ge/en/foreigners/disputes-with-developers/) — Construction is late, the developer won't refund, or the flat is mortgaged — we protect the buyer's interests. - [Company & business](https://mmlaw.ge/en/foreigners/company-registration-in-georgia/) — LLC registration in Georgia for foreigners from 1 800 ₾, a virtual business address and bank account opening — in person or remotely. - [Work permit & sole trader](https://mmlaw.ge/en/foreigners/work-permit-and-sole-trader/) — The right to work, registering as an individual entrepreneur, the 1% small business tax and the right residence permit. - [Residence permits](https://mmlaw.ge/en/foreigners/residence-permit-in-georgia/) — Work, business, property, family and investment residence permits — applications, extensions and appeals. - [Family cases](https://mmlaw.ge/en/foreigners/family-law-for-foreigners/) — International divorce, children and alimony, recognition of foreign decisions. - [IT companies and IT specialists](https://mmlaw.ge/en/foreigners/it-companies-in-georgia/) — Three tax regimes for IT in Georgia: 1% sole trader, virtual zone and 5% international company — conditions and the 2026 change. - [Gambling licence](https://mmlaw.ge/en/foreigners/gambling-licence-georgia/) — Casino, slots, betting and online permits in Georgia: who can get one, the conditions and what operators may not do. - [Georgian citizenship for foreigners](https://mmlaw.ge/en/foreigners/georgian-citizenship-for-foreigners/) — The ordinary route (10 years), through marriage (5 years), the exceptional route and the rule for those born in Georgia — until 2027. - [Marriage in Georgia for foreigners](https://mmlaw.ge/en/foreigners/marriage-in-georgia-for-foreigners/) — How foreigners marry in Georgia: conditions, documents, apostille, translation, witnesses and using the marriage certificate abroad. - [Driving licence for foreigners](https://mmlaw.ge/en/foreigners/driving-licence-georgia-foreigners/) — A foreign licence is valid for 1 year: exchange without exams, the 185-day rule for a Georgian licence, fines for driving without one. - [Bank account for non-residents](https://mmlaw.ge/en/foreigners/bank-account-in-georgia-for-foreigners/) — How a foreigner opens a personal or business account at a Georgian bank, what the bank asks for, why it refuses and how to prepare. - [Tax residency in Georgia](https://mmlaw.ge/en/foreigners/tax-residency-georgia/) — When you become a Georgian tax resident, the residence certificate, HNWI status and the exemption for foreign income. - [Crypto: tax and VASP registration](https://mmlaw.ge/en/foreigners/crypto-in-georgia/) — An individual's crypto income is tax-exempt; a crypto business needs National Bank VASP registration and capital. - [Checking a Georgian company](https://mmlaw.ge/en/foreigners/checking-a-georgian-company/) — Before you pay or sign with a Georgian company: business registry, pledges, debtors register, court cases and tax debt. - [Land for foreigners](https://mmlaw.ge/en/foreigners/can-foreigners-buy-land-in-georgia/) — Foreigners can buy non-agricultural land; agricultural land only through inheritance or an investment plan. --- Source: https://mmlaw.ge/en/foreigners/double-tax-treaties-georgia/ · MMLAW · +995 551 00 43 00 · info@mmlaw.ge