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DOUBLE TAXATION AVOIDANCE TREATY

The main purposes of the Agreement on the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital are to promote economic cooperation between countries and encourage foreign investments. Beginning from 2008 Georgia has initiated and concluded DTA agreements with its major trade partners. Georgian draft agreement is based on 2008 OECD Model Tax Convention on Income and on Capital, according to which taxing rights are distributed between treaty partners. Particularly, resident of one Contracting State deriving income from the other Contracting state may be taxed whether in the source state of income or in the country of residence. For the avoidance of double taxation, resident of one Contracting State deriving income from the other Contracting State will be credited against tax in the source state. DTA agreement also regulates issues regarding the prevention of fiscal evasion by means of implementing internationally recognized standards of exchange of information for tax purposes.

 

Currently Georgia has 46 active agreements.


  • Ratified Agreements:
    Portugal
  • Initialed agreements:
    Cyprus, Lebanon, Sweden, Oman,  Liechtenstein, Iceland;
  • Initiated Agreements:
    Belarus, South Korea, Jordan, Montenegro, Saudi Arabia, Vietnam, Iraq, Argentina, Indonesia, Malaysia, Mexico, Albania, Columbia, Moldova, Mongolia, Morocco, New Zealand, Peru, the Philippines, Tajikistan, Uruguay, Brazil, Cuba, Ecuador, Canada, and South Africa, Croatia.
 

Terms of Agreement

StatePermanent establishment, monthsDividendsInterest(1)Royalties
Austria(2)6 months0% / 5% /10%0%0%
Azerbaijan6 months10%10%10%
United Arab Emirates6 months0%0%0%
Belgium9 months5% / 15%10 %5% / 10% (3)
Bulgaria9 months10%10%10%
United Kingdom12 months0% / 15% (7)0%0%
Germany6 months0% / 5% /10%(6)0%0%
Denmark6 months0% / 5% / 10%(2)0%0%
Spain6 months0% / 10%0%0%
Estonia9 months0%0%0%
Turkey12 months10%10%10%
Turkmenistan6 months10%10%10%
India90 days10%10%10%
Israel9 months5%15%0%
Iran12 months5% / 10%10%5%
Italy6 months5% / 10%0%0%
Ireland6 months0% / 5% /10%0%0%
Qatar6 months0%0%0%
Lithuania9 months5% / 15%10%10%
Latvia6 months5%5%10%
Luxemburg6 months0% / 5% /10%0%0%
Malta6 months0%0%0%
Netherlands6 months0% / 5% / 15%(2)0%0%
Poland6 months10%10%10%
Rumania9 months8%10%5%
Greece9 months8%8%5%
Singapore6 months0%0%0%
Slovenia6 months5%5%5%
Armenia6 months5% / 10%10%5%
France6 months0% / 5% / 10%0% (5)0%
Uzbekistan6 months5% / 15%10%10%
Ukraine12 months5% / 10%10%10%
Hungary12 months0% / 5%0%0%
Finland6 months0% / 5% / 10%(2)0%0%
Kazakhstan6 months15%10%10%
Switzerland6 months10%0%0%
China6 months0% / 5% / 10%(2)10%5%
Czech Republic6 months5% / 10%8%0% / 5% / 10% (4)
Slovakia6 months0%5%5%
Bahrain6 months0%0%0%
Norway6 months5/10%0%0%
Egypt6/183 days10%10%10%
Serbia9 months5%/10%10%10%
San Marino6 months0%0%0%
Kuwait6 months0%/5%0%10%
Croatia9 months5%5%5%
 
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