How is crypto taxed in Georgia?

Crypto tax in Georgia, the country in the South Caucasus rather than the US state, is low for individuals who simply buy and sell. Georgia taxes only income with a Georgian source, and gains from disposing of crypto are treated as having none. That leaves personal crypto trading gains at 0%, as of October 2026, while other kinds of crypto income are still taxed.

How does crypto tax in Georgia country work for individuals?

PwC's summary, reviewed in September 2026, says resident individuals are exempt from tax on income that does not have a Georgian source. Personal income tax is otherwise a flat 20%.

The law firm Andersen explains that crypto transactions are viewed as happening in virtual space, so income from supplying or exchanging crypto assets is not Georgian-source income and is not taxed. Andersen says this applies to both residents and non-residents. The approach dates back to a 2019 change signed by the finance minister, according to the advisory firm Eurofast, which says individuals were exempted from income tax on profit from selling crypto.

There is a caveat. Andersen notes that the Revenue Service had not issued detailed interpretive guidance as of its 2025 article, so some questions remain open.

What is the Georgia crypto tax rate on other income?

The 0% treatment covers disposals, not every crypto receipt.

• Mining. Andersen says mining in Georgia uses local electricity and equipment, so the income is Georgian-source and taxed at 20%. Mining is treated as a service for VAT, and VAT can apply when the customer is based in Georgia.
• Pay in crypto. Salary or payment for goods and services received in crypto is ordinary income taxed under the normal rules. See can you get paid in crypto for how this works in general.
• Companies. Andersen says companies are taxed under the general Tax Code, with 15% profit tax charged when profits are distributed and 5% withholding on dividends.
• VAT. Buying, selling and exchanging crypto is not subject to VAT, because crypto is treated much like money.

Georgia also taxes some personal property sales. PwC says profit from selling a vehicle or a home is taxed at 5%, which shows the crypto treatment rests on the source rule, not a general absence of tax.

Is Georgia one of the countries with no crypto tax?

For an individual's trading gains, effectively yes, but with conditions. Mining, salaries and business profits are taxed, and the treatment rests on how the source rules are read. How Georgia compares with places such as the UAE or Germany is set out in which countries have no crypto tax and crypto tax around the world. For the related rules on mining income elsewhere, see how crypto mining is taxed.

Rules differ by country and change often. Check the Revenue Service of Georgia or a qualified professional for your own situation.