Tax-Exempt Status — Five Directions of Benefit
A tax-benefits page gathers five directions of the Georgian Tax Code: beneficiary-side personal-income-tax exemptions (Article 82), donor-side deduction (Article 117), non-taxation of gratuitous supplies (Article 98³), VAT refund on grant-financed purchases (Article 181) and humanitarian-grant import exemption (Article 199). The principal caveat must be said at the outset: a non-commercial legal entity in Georgia has no general, unconditional exemption from profit tax — there is no American-style blanket entity exemption; the benefits are enumerated by transaction type, and the economic activity of a non-commercial entity remains taxable. Precisely this exactness is this page's value.
In planning terms, all five directions reduce to a single questionnaire: before a transaction is entered into, it must be determined which norm attaches — the recipient's exemption, the donor's deduction, non-taxation of a gratuitous supply, VAT refund or import exemption — and what documentary conditions accompany that norm. An incorrectly claimed benefit later surfaces as additional tax, and a missed one as a lost advantage; both risks are removed by advance analysis.
Article 82 — Beneficiary-Side Exemptions
The first part of Article 82 lists the types of income of a natural person not taxed with personal income tax: a received grant, the state pension, state compensation, the state academic and state scholarships; a benefit received from a non-commercial legal entity founded by the state within the framework of charitable activity; and a benefit received from a charitable organization for financing the costs of treatment or medical services. So the benefit is tied not to the recipient's status but to the source and purpose of the income — and exactly these two elements must be established documentarily.
From the recipient's standpoint this means a simple rule: for every income stream the payer's status and the payment's purpose are fixed in advance, and this fixation runs alongside the five directions described. Such an approach excludes the common error where income is treated as exempt although its source does not fit the statutory list.