Tax Map · Crypto tax rankings

Crypto tax in Georgia

Georgia is crypto-friendly.

For an individual who becomes a Georgian tax resident, gains from buying, selling or exchanging cryptocurrency as a personal investment are not subject to Georgian income tax at all, regardless of how long you hold the assets.

“For individuals, Georgia’s tax legislation provides an important benefit. Personal income tax applies only to income sourced from Georgia. Since crypto assets have no physical form, are not tied to a specific location, and typically lack an identifiable issuer, transactions involving their exchange are considered to take place in virtual space. As a result, income derived by individuals from the supply or exchange of crypto assets does not qualify as Georgian-source income and is therefore not subject to personal income tax (0% tax rate) in Georgia.[2]” — Andersen Georgia summarizing Georgian tax law and Ministry of Finance guidance

Reflects the treatment of an individual's crypto disposals. Estimate — confirm against the linked source. See methodology.