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Corporate income tax system evaluation
18 September 2023

The profit tax system that came into force on January 1, 2017, in Georgia aims to create a favorable business environment, accelerate economic growth, and improve tax administration. This system is based on the distributed profit taxation regime, similar to the one implemented in Estonia.

Tourism reform assessment report
01 August 2023

The Tourism Reform incorporates the amendments envisioned by the Tourism Draft Law, which was initiated by the Parliament of Georgia. In addition, it encompasses planned changes in the tax benefits system for agritourism and wine tourism service providers.

ISET Policy Institute discusses corporate tax income reform outcomes with stakeholders
03 July 2023

On July 3, ISET Policy Institute organized a roundtable discussion on corporate tax income reform assessment. The event was attended by experts from local and international institutions who shared their views and exchanged ideas on the findings of the assessment.

Corporate Income Tax Assessment and Ways Forward
17 October 2022

The Estonian model of Corporate Income Taxation (CIT) that came into force on January 1, 2017, in Georgia is based on the distributed profit taxation regime, according to which retained corporate income is tax-free, and profit is taxed at 15% only when distributed.

The impact of COVID-19 on tobacco consumption in Georgia
27 May 2022

Excessive tobacco consumption is an important public health policy issue. According to estimates by the World Health Organization (WHO), 32% of the adult population in Georgia smoked tobacco in 2019 (WHO, 2021). The prevalence of smoking in men was 56.9 percent – the fourth in the world and first in Europe.

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