The Armenia and Georgia tax treaty has applied since 2000; Armenia credits Georgian tax

The double taxation treaty entered into force on July 3, 2000. Income from letting and selling property may be taxed by the country where the property is located (Articles 6 and 13); interest is taxed in the source country at no more than 10%, dividends at 5% (holding of 25% or more) or 10%. An Armenian resident pays tax on worldwide income, and foreign tax is credited up to the amount of Armenian tax.

What this changes in the calculation

An Armenian with an apartment in Georgia: the Georgian 5% on rent is credited; in Armenia the top-up is to the Armenian rate.

Effective since July 3, 2000

Source: mof.ge
Status: verified
Published: October 30, 2026

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