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TOOL · GEORGIAN TAX CODE

Georgian salary calculator — gross ↔ net.

Convert a Georgian salary between gross (contract amount) and net (take-home), or vice versa. Flat 20% income tax, 2% employee pension contribution, 2% employer pension cost on top. Instant updates, no signup.

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Georgian citizens under 40 are auto-enrolled. Over 40 is opt-in. Foreign nationals typically do not participate.

Monthly breakdown

Gross salary
2,500 GEL
Income tax (20%)
− 500 GEL
Employee pension contribution (2%)
− 50 GEL
Net salary (take-home)
1,950 GEL
Employer pension contribution (2%)
+ 50 GEL
Total employer cost
2,550 GEL

What the Georgian tax code requires

Personal income tax

Georgia uses a flat 20% personal income tax on employment income. The tax is withheld by the employer at source and remitted to the Revenue Service. Unlike many countries, Georgia has no progressive income-tax brackets — the same 20% applies to every level of salary.

Mandatory Funded Pension Scheme

Georgia's Mandatory Funded Pension Scheme (launched in 2019) requires 2% from the employee, 2% from the employer, and 2% from the state for participating Georgian-citizen employees. Georgian citizens under 40 are auto-enrolled; over 40 is opt-in. Foreign nationals typically don't participate unless they opt in.

Real employer cost

The real cost to an employer per employee equals gross plus the employer's 2% pension contribution (for Georgian-citizen participants). A 5,000 GEL gross salary costs the employer 5,100 GEL — not 5,000 GEL.

What this calculator doesn't model

This calculator does not model: multiple income sources, foreign tax credits, profession-specific tax treatment (medics, IT-status companies), or non-resident contributor status. For complex cases, consult an accountant.

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