International treaty
Georgia: tax treaties
Tax treaties and related documents between the UK and Georgia.
Documents
Details
Synthesised text of the Multilateral Instrument and the 2004 Georgia-UK Double Taxation Agreement - in force
The 2004 Georgia-UK Double Taxation Agreement has been modified by the Multilateral Instrument (MLI).
The modifications made by the MLI are effective in respect of the 2004 Georgia-UK Double Taxation Agreement for:
- taxes withheld at source on amounts paid or credited to non-residents, from 1 January 2020
- Corporation Tax, from 1 April 2020
- Income Tax and Capital Gains Tax, from 6 April 2020
- all other taxes levied by Georgia, for taxable periods beginning on or after 1 January 2020
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
Last updated 15 November 2019 + show all updates
Last updated 15 November 2019 + show all updates
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'Synthesised text of the Multilateral Instrument and the 2004 Georgia-UK Double Taxation Agreement - in force' has been added.
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First published.