Russia and Georgia have no double taxation treaty
Russia is not on the Georgian Ministry of Finance's list of treaties in force (58 countries), and Georgia is absent from the Russian Ministry of Finance's list as of July 14, 2026. Without a treaty, tax paid abroad is not credited in Russia.
What this changes in the calculation
For a Russian tax resident, the Georgian 5% on rent and the tax on a sale within 2 years are not credited: Russian income tax is paid on the full income on top of the Georgian tax.
- Source
- mof.ge
- Status
- verified
- Published