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India vs Georgia
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

🇮🇳 India
vs
🇬🇪 Georgia
Tax Year:

💰 Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country — side by side.

Enter your annual income above to see your personal tax comparison →

Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
0–30%
Zero tax slab expanded; new regime standard
No change
20%
Flat 20%; political pressure from EU candidacy reforms
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
0–28%
Further GST rationalization expected
No change
18%
18% standard
No change

Corporate Tax Rate

Corporate Tax Rate
22–25%
Pillar Two domestic rules being finalized
No change
15%
15% distribution tax; Pillar Two considerations
No change

Capital Gains Tax

Capital Gains Tax
12.5–20%
12.5% LTCG equity; 20% property with indexation
No change
5–15%
5% dividend; capital gains as income
No change

Social Security & Payroll

Social Security / Payroll
24%
New social security code implementation ongoing
No change
4%
Pension reform; mandatory system maturing
No change
State, Regional & Local Taxes

🇮🇳 IndiaState, Professional & GST Variation

India's 28 states levy professional tax (up to ₹2,500/year), stamp duty on property (3%–8%), and state excise on alcohol. GST has largely unified indirect taxes but petroleum products remain state-controlled. Property tax (nagar nigam) varies by city. Maharashtra, Karnataka, and Tamil Nadu have higher professional taxes.

🇬🇪 GeorgiaMunicipal Taxes

Georgia's 64 municipalities (including Tbilisi) have limited independent taxing powers — income tax is nationally set. Municipalities levy property tax (gადასახადი qonebaze) at 0%–1% of market value for individuals and 1% for legal entities. Vehicle annual fees and land tax are also locally determined. Georgia has a simple and low-tax system — it introduced a flat 20% income tax in 2004 and has since maintained competitive rates. The Virtual Zone and Free Industrial Zone regimes offer significant corporate tax exemptions.

⚠️ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025–2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

India vs Georgia: Key Tax Differences (2026)

💰 Income Tax: 🇮🇳 India has a higher top income tax rate (0–30% vs 20%). 🇬🇪 Georgia is more favourable for high earners.

🛒 VAT/Sales Tax: India has a higher consumption tax (0–28% vs 18%).

🏢 Corporate Tax: 🇬🇪 Georgia offers a lower corporate rate (15% vs 25%), which can influence business location decisions.

📈 Capital Gains: 🇬🇪 Georgia taxes investment gains at a lower rate (15% vs 20%), benefiting investors.

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