---
title: "Tax Treaty Application"
url: "https://legal.ge/en/service/tax-law-en/tax-treaty-application-en"
field: "Tax Law"
description: "Tax treaty application: the credit and non-resident relief under the Georgian Tax Code. Legal.ge."
reviewed: "2026-06-27"
updated: "2026-10-23"
publisher: "legal.ge"
---

# Tax Treaty Application

> Source: legal.ge, https://legal.ge/en/service/tax-law-en/tax-treaty-application-en

## How a Double Taxation Treaty Works in Georgia

A double taxation agreement determines which state taxes which income and which concedes. But the treaty's text alone is not enough: the Georgian Tax Code for its part establishes how the agreement is applied in relation to Georgian taxes. Two principal mechanisms of application exist: the credit of tax paid abroad and the use of treaty-based relief by a non-resident.

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

### What does Article 124 regulate?

The credit of profit tax paid abroad against Georgian tax — on non-Georgian-source income and up to the Georgian tax cap.

### What does Article 125 regulate?

A non-resident's use of treaty-based relief and the refund of tax paid in Georgia — by the Minister of Finance's order.

### What is the credit cap?

The credited amount does not exceed the tax that would have been charged in Georgia on the same profit.

### What documentation is needed?

Proof of payment abroad and residency documentation — the detailed list is in the minister's order.