Interest on Georgian government bonds is tax-free, and so is interest on listed corporate bonds
Under Article 82(1)(ტ) of the Tax Code, interest on debt securities of the state, the NBG and international financial institutions is exempt, and under Article 82(1)(უ) so is income from their sale. Law 1061 (in force since January 1, 2026) exempts interest on bonds that a Georgian company issued through a public offering before January 1, 2028 and that are admitted to trading on a market recognised by the NBG; the deadline refers to the issue date. Other interest paid to individuals is taxed at source at 5% (Article 131(1)).
What this changes in the calculation
Government bonds 0%; corporate bonds: 0% for listed Georgian issues, 5% for others.
- Source
- parliament.ge
- Status
- verified
- Published