Corporate income tax (CIT) … rates Combined corporate income tax rate in Georgia
Georgia: Corporate income tax (CIT) … rates Combined corporate income tax rate was 15 Percentage of taxable income in 2026. ▼ Falling
Corporate income tax (CIT) - statutory and targeted small business in Georgia, 2000–2026
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
The most recent figure for corporate income tax (cit) - statutory and targeted small business in Georgia is 15 Percentage of taxable income, measured in 2026. That is the lowest value across all 27 years on record.
Compared with earlier readings it is unchanged over ten years.
Over the whole period, corporate income tax (cit) - statutory and targeted small business in Georgia peaked at 20 Percentage of taxable income in 2000 and was at its lowest, 15 Percentage of taxable income, in 2008.
That places Georgia 96th out of 128 countries with data for 2026, putting it in the middle of the range.
The long-run direction has been consistently falling across the 27 years of available data.
Corporate income tax (CIT) … rates Combined corporate income tax rate in Georgia, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2000 | 20 Percentage of taxable income | — |
| 2001 | 20 Percentage of taxable income | +0.0% |
| 2002 | 20 Percentage of taxable income | +0.0% |
| 2003 | 20 Percentage of taxable income | +0.0% |
| 2004 | 20 Percentage of taxable income | +0.0% |
| 2005 | 20 Percentage of taxable income | +0.0% |
| 2006 | 20 Percentage of taxable income | +0.0% |
| 2007 | 20 Percentage of taxable income | +0.0% |
| 2008 | 15 Percentage of taxable income | -25.0% |
| 2009 | 15 Percentage of taxable income | +0.0% |
| 2010 | 15 Percentage of taxable income | +0.0% |
| 2011 | 15 Percentage of taxable income | +0.0% |
| 2012 | 15 Percentage of taxable income | +0.0% |
| 2013 | 15 Percentage of taxable income | +0.0% |
| 2014 | 15 Percentage of taxable income | +0.0% |
| 2015 | 15 Percentage of taxable income | +0.0% |
| 2016 | 15 Percentage of taxable income | +0.0% |
| 2017 | 15 Percentage of taxable income | +0.0% |
| 2018 | 15 Percentage of taxable income | +0.0% |
| 2019 | 15 Percentage of taxable income | +0.0% |
| 2020 | 15 Percentage of taxable income | +0.0% |
| 2021 | 15 Percentage of taxable income | +0.0% |
| 2022 | 15 Percentage of taxable income | +0.0% |
| 2023 | 15 Percentage of taxable income | +0.0% |
| 2024 | 15 Percentage of taxable income | +0.0% |
| 2025 | 15 Percentage of taxable income | +0.0% |
| 2026 | 15 Percentage of taxable income | +0.0% |
Georgia compared with similar countries
- Georgia's 15 Percentage of taxable income is below the median for upper middle income countries, which is 24.5 Percentage of taxable income, 61% of the median. (38 countries reporting)
- Georgia's 15 Percentage of taxable income is below the median for Europe & Central Asia, which is 19.74 Percentage of taxable income, 76% of the median. (40 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 19 Percentage of taxable income | 15 Percentage of taxable income | 20 Percentage of taxable income | 10 |
| 2010s | 15 Percentage of taxable income | 15 Percentage of taxable income | 15 Percentage of taxable income | 10 |
| 2020s | 15 Percentage of taxable income | 15 Percentage of taxable income | 15 Percentage of taxable income | 7 |
Countries ranked near Georgia
- 93 Singapore 17 Percentage of taxable income compare
- 94 Hong Kong 16.5 Percentage of taxable income compare
- 95 Romania 16 Percentage of taxable income compare
- 96 Albania 15 Percentage of taxable income compare
- 96 Curaçao 15 Percentage of taxable income compare
- 96 Mauritius 15 Percentage of taxable income compare
- 96 Gibraltar 15 Percentage of taxable income compare
- 96 Montenegro 15 Percentage of taxable income compare
- 96 Oman 15 Percentage of taxable income compare
- 96 Serbia 15 Percentage of taxable income compare
- 96 Uzbekistan 15 Percentage of taxable income compare
- 96 Kuwait 15 Percentage of taxable income compare
- 96 Maldives 15 Percentage of taxable income compare
More economy & growth data for Georgia
- Real gdp growth, annual growth rate -22.91 % change on previous year (2025)
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 5.32 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 5 Percent per annum (2029)
- SDRs holdings, US dollar, annual growth rate 5.21 % change on previous year (2025)
- SDRs holdings, US dollar, per unit of GDP 0.0124 units per US$ of GDP (2025)
- SDRs holdings, US dollar, per capita 120.64 units per person (2025)
- SDRs holdings, SDR, annual growth rate 0.1872 % change on previous year (2025)
- SDRs holdings, SDR, per unit of GDP 0.0091 units per US$ of GDP (2025)
- SDRs holdings, SDR, per capita 88.09 units per person (2025)
- IMF holdings of currency, US dollar, annual growth rate -7.66 % change on previous year (2025)
Frequently asked questions
- What is corporate income tax (cit) - statutory and targeted small business in Georgia?
- Corporate income tax (cit) - statutory and targeted small business in Georgia was 15 Percentage of taxable income in 2026, according to Organisation for Economic Co-operation and Development.
- What is the highest corporate income tax (cit) - statutory and targeted small business recorded in Georgia?
- The highest recorded value was 20 Percentage of taxable income in 2000.
- What is the lowest corporate income tax (cit) - statutory and targeted small business recorded in Georgia?
- The lowest recorded value was 15 Percentage of taxable income in 2008.
- How does Georgia rank for corporate income tax (cit) - statutory and targeted small business?
- Georgia ranks 96th out of 128 countries with data for 2026.
- Is corporate income tax (cit) - statutory and targeted small business rising or falling in Georgia?
- Over the last ten years it is unchanged. The long-run trend across the full record is falling.
- Where does this Georgia data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate. Statizoid updates them automatically from the source API.
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About this data
Statutory and targeted, sub-central and combined corporate income tax (CIT) rates. Targeted rates of 'small incorporated business' are on the basis of size alone (e.g. number of employees, amount of assets, turnover or taxable income) and not on the basis of expenditures or other targeting criteria. Targeted rates data are only available for OECD member countries.