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Italy vs Georgia
Tax Rate Comparison

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

🇮🇹 Italy
vs
🇬🇪 Georgia
Tax Year:

💰 Personal Income Tax Calculator

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

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
23–43%
3-bracket IRPEF reform targeting completion
No change
20%
Flat 20%; political pressure from EU candidacy reforms
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
4–22%
Digital economy VAT rules tightening
No change
18%
18% standard
No change

Corporate Tax Rate

Corporate Tax Rate
24%
Investment incentive rate (20%) extended
No change
15%
15% distribution tax; Pillar Two considerations
No change

Capital Gains Tax

Capital Gains Tax
26%
Flat 26% maintained
No change
5–15%
5% dividend; capital gains as income
No change

Social Security & Payroll

Social Security / Payroll
~40%
Pension reform adjustments continuing
No change
4%
Pension reform; mandatory system maturing
No change
State, Regional & Local Taxes

🇮🇹 ItalyRegional & Municipal Income Taxes

Italy's 20 regions levy addizionale regionale at 0.7%–3.33%. Municipalities add addizionale comunale up to 0.9%. Sicily, Sardinia, and Trentino-Alto Adige have special autonomous status. IRAP (regional business tax) at ~3.9% applies to businesses. Local property tax (IMU) is set by municipalities on investment properties. Cumulative marginal rates can exceed 50%.

🇬🇪 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.

Italy vs Georgia: Key Tax Differences (2026)

💰 Income Tax: 🇮🇹 Italy has a higher top income tax rate (23–43% vs 20%). 🇬🇪 Georgia is more favourable for high earners.

🛒 VAT/Sales Tax: Italy has a higher consumption tax (4–22% vs 18%).

🏢 Corporate Tax: 🇬🇪 Georgia offers a lower corporate rate (15% vs 24%), which can influence business location decisions.

📈 Capital Gains: 🇬🇪 Georgia taxes investment gains at a lower rate (15% vs 26%), benefiting investors.

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All 🇮🇹 Italy comparisons →All 🇬🇪 Georgia comparisons →