Thinking of contracting?
From early planning advice to emergency payroll for imminent work, Link Global can help you with your work arrangements.
Get in touch with one of our advisors now using the phone number at the top of the page, or use our online form and email services.
Payroll Services for
Georgia Contractors
Employment status in Georgia
Thinking of contracting?
From early planning advice to emergency payroll for imminent work, Link Global Management can help you with your work arrangements.
Get in touch with one of our advisors now using the phone number at the top of the page, or use our online form and email services.
Link Global Management can provide a full range of payroll services in Georgia. The individual will be engaged on our payroll and income is paid in the form of salary, allowances and expenses, the proportion of each part depending on individual circumstances.
Salary, Tax & Social Security
Link Global Management deducts tax and social security at source on a PAYE basis, and payments are made to the relevant authorities on the employee's behalf. The taxable amount may be reduced by offsetting certain business expenses. There are different tax rates and bands according to earnings level and marital/family status.
Link Global Management will discuss your personal circumstances with you and help you to minimise your tax and social security liabilities, within the boundaries of Georgian legislation.
Tax Returns
Income is managed tax efficiently, not just in Georgia but also in any other country where there may be a liability. A tax return is filed each year in Georgia with advice and assistance from Link Global Management who will also provide help with filing tax returns elsewhere, if required.
Income tax in Georgia
For tax purposes, individuals are considered resident if they actually are located on the territory of Georgia for 183 or more cumulative days in any continuous 12-month period ending in the current tax year (that is, the calendar year) or if they are in Georgian state service abroad during the tax year.
For purposes of the above residency test, the days considered are the days on which the individual is actually located on the territory of Georgia, as well as the days spent by the individual outside the territory of Georgia for medical treatment, vacation, business trip or study purposes. The status of resident or nonresident is determined for each tax year.
Resident individuals and nonresident individuals are subject to income tax on income received from Georgian sources.
Days that were taken into account in determining the residency of an individual in the preceding tax year are not taken into account in determining residency in the current tax year.
The personal income tax rate is 20%.
Thinking of contracting in Georgia?
