格鲁吉亚
Investment residency
According to new regulations which came into affect on July 2, 2019, there are 2 different options for obtaining an Investment Residence Permit (Permanent Residence permit) of Georgia:
1. By making a personal investment in real estate; buying non-agricultural real estate (land, apartment, commercial area etc.) in Georgia which costs more than USD 300,000.
An Appraisal report will need to be prepared evidencing that the market price of the property exceeds USD 300,000.
The Investment Residence Permit will initially be issued for 5 years. If after 5 years, the applicant does not sell the real estate property, they will be granted with a Permanent Residence Permit of Georgia.
2. Obtaining Investment residency by making investment through Georgian Company.
Applicants will need to incorporate a company in Georgia and make an investment of USD 300,000 in his/her Company (buy real estate, issue loans, money in the company’s term deposit account, etc.)
An evaluation report should be prepared evidencing that the amount of investment exceeds USD 300,000.
For this kind of Investment Residency there are no requirements for any kind of turnovers or additional conditions.
Following the incorporation and investment, the Investment Residence Permit will be issued for 5 years. After the applicant has been granted with the investment residence permit, it is obligatory that company’s annual turnover must exceed certain minimum limits:
- USD 50,000 for the first year;
- USD 100,000 for the second year;
- USD 120,000 for the third, fourth and fifth years.
If the applicant is able to meet this criteria, they will receive a Permanent Residence Permit after 5 years.
After 10 years of continuous, legal residency in Georgia, foreigners may be eligible to apply for Georgian citizenship, if they meet certain conditions, such as knowing the local language, history and customs, and/or have married a Georgian citizen, or are engaged in economic activities considered important to the Georgian state and economy.
An applicant's spouse, minor children and incapable dependents may apply for permanent residency; children over 18 y.o. and parents may apply for a temporary residency permit.
投资
Investment in Real Estate or a Georgian Company
Investment of at least USD 300,000 in non-agricultural real estate or a newly-incorporated Georgian company.要求
- Documents certifying USD 300,000 investment in real estate or investment in a newly-formed Georgian company.
- Criminal Record report from your local police agency.
受限制国籍
无官方受限制国籍
双重国籍
{{该国}}不承认双重国籍。要成为 {{该国}}公民，您必须放弃之前的国籍。
Dual Citizenship not permitted except by special Presidential Decree
所需文件
- 在该国合法居留的证明
- 商业投资证明文件
- 费用支付收据
- 经认证的护照复印件
- 房屋所有权或房屋租赁证明
- 双重国籍 否
- 家庭成员包括在内 是
- 土地所有权 是
- 要求实际居住 否
- 要求个人亲自考察 否
- 要求具备语言技能 否
- 要求面试 否
- 单人投资 $300,000
- 家庭投资（4名家庭成员） $300,000
- 最低年收入 -
- 入籍所需时间 120
- 永久居住权申请时间 60
- 免签国 122
- 可融资 否
福利
国家详情
免签旅游
税收
Tax residents in Georgia are those who reside for at least 183 days in Georgian territory.
Tax residents are only taxed on their Georgian-source income. This means that income earned abroad is not subject to Georgian taxation.
The flat tax rate is 20%, although dividends and interest income is taxed at a 5% final withholding tax on source and not included in the personal tax base.
Rental income from residential properties are also subject to a reduced 5% tax rate, provided that no deductions are taken from this income.
Capital Gains are usually subject to the income standard tax rate, but an exemption may apply from gains on the sale of real property, if it has been held at least two years. Gains on the sale of a residential property with an attached land plot are subject to a reduced tax rate of 5%.
Individuals owning real estate are subject to a real property tax ranging from 0.8% to 1% on the property market value. However, households with annual income below GEL 40,000 are exempted and those with annual income between GEL 40,000 and GEL 100,000 are subject to a reduced tax rate ranging from 0.05% and 0.2% on the property market value.
In Georgia, there are no net wealth, inheritance or transfer taxes. Gifts of a certain value may be subject to taxation.
The V.A.T. standard rate is 18%. Certain goods and service transactions are tax exempt.
In the event that your business activities are 100% IT services, we can help you to obtain the status of a Virtual Zone Company which will provide the following tax benefits: 0% - profit tax from services delivered outside Georgia and 0% VAT.
Regarding corporate taxation, resident entities are subject to a 15% tax on their profits, whether derived from local or foreign sources. Undistributed profits are not subject to taxation. If you want to learn more about Georgia’s corporate taxation, legal framework and tax treaties, you can check out incorporations.io/georgia.
This should not be construed as tax advice. We have access to a global network of qualified attorneys and accountants who can give you the proper advice for your particular circumstances. Contact us for further information.
- 财产税 是
- 转让税 否
- 遗产税 否
- 净资产税 否
- 受控外国公司（CFC）法 否
- 纳税居留天数 183
- 个人所得税税率 20%
- 资本利得税税率 20%
- 投资收入税税率 5%
- 属地原则税法 是