International treaty

Georgia: tax treaties

Tax treaties and related documents between the UK and Georgia.

Documents

2010 Georgia-UK Protocol - in force

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2004 Georgia-UK Double Taxation Agreement as amended by the 2010 Protocol - in force

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Details

2010 Protocol

The Protocol entered into force on 17 December 2010. It became effective in Georgia from 1 January 2011 and in the UK from:

  • 1 April 2011 for Corporation Tax
  • 6 April 2011 for income Tax and Capital Tax

2004 UK Double Taxation Agreement

The Double Taxation Agreement entered in force on 11 October 2005 and was amended by a protocol signed on 3 February 2010.

The agreement is effective in Georgia from 1 January 2006 and in the UK from:

  • 1 April 2006 for Corporation Tax
  • 6 April 2006 for Income Tax and Capital Gains Tax
Published 24 January 2011