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Taxation in Georgia (country)
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Taxation in Georgia (country) : ウィキペディア英語版
Taxation in Georgia (country)

Taxes in Georgia is collected on both state and local level. The most important taxes are collected on federal level, these taxes include an income tax, corporate taxes and value added tax. On local level property taxes well as various fees are collected. Income Taxes in Georgia are collected at a flat rate of 20%. There are few allowances deductible.
Value-added tax is collected at a flat rate of 18%.There is few exceptions granted, nearly all goods and services are subjebt to VAT. Medical care, exports and education are exempt from VAT. Regardless of turnover a taxpayer have to register for VAT if it produces or imports goods. Turnovers of less than 100,00 GEL is exempt
Corporate taxes are levied at a flat rate of 15%, which was enacted in 2008. Very few deductions are accessible. This system was set up to attract foreign investment. Furthermore excise taxes are on various luxury and environmentally damaging goods, such as wine and gasoline. Customs apply to some imported goods too. Only six different taxes apply.
==References==



抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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