---
title: "Double Taxation Relief"
url: "https://legal.ge/en/service/tax-law-en/double-taxation-relief-en"
field: "Tax Law"
description: "Double taxation relief: foreign tax credit, non-resident rates and refund by 1 April. Legal.ge."
reviewed: "2026-06-27"
updated: "2026-10-23"
publisher: "legal.ge"
---

# Double Taxation Relief

> Source: legal.ge, https://legal.ge/en/service/tax-law-en/double-taxation-relief-en

Relief from double taxation is one of the central tax issues of international economic activity: taxing the same income in two states places a significant financial burden on business. The Georgian Tax Code answers this problem with several instruments — the procedure for enjoying tax benefits under international double taxation treaties, the credit for tax paid abroad, and the mechanism for recalculating tax withheld at source. The precise application of these rules is exactly what distinguishes lawful tax planning from being taxed twice.

## Benefits Under International Treaties

Under Article 125 of the Tax Code, the enjoyment of the tax benefit determined by international double taxation treaties, and the procedure for refunding tax paid in Georgia by a non-resident, are defined by an order of the Minister of Finance of Georgia. This means that the practical use of a treaty benefit — the list of documents, the refund procedure and the deadlines — is established by a single legal act. Where the treaty so provides, a non-resident may recover part or all of the tax withheld in Georgia.

The full text is available on legal.ge after signing in: https://legal.ge/en/service/tax-law-en/double-taxation-relief-en

### Can tax paid abroad be credited?

Yes, an enterprise may credit profit tax paid abroad where the income is not from a Georgian source; the credit must not exceed the tax levied in Georgia.

### Which rates apply at source?

Royalties — 5 percent, telecommunications and international transport — 10 percent, oil and gas sub-contractors — 4 percent, other Georgian sources — 10 percent.

### When is withheld tax refunded?

On a non-resident's declaration submitted by 1 April of the year following the reporting year, within the recalculated amount.