Georgia double taxation agreement list, and what a treaty does not do

What people expect a treaty to do

Cancel tax at home because they now live in Georgia. It does not work that way. A treaty allocates rights between two states that both already have a claim. If your home country still treats you as resident under its own rules, the treaty decides who wins on each income type, usually through a tie-breaker about where your permanent home and centre of interests are.

Where the Georgia double taxation agreement list genuinely helps

• Reducing withholding tax at source on dividends, interest and royalties.
• Preventing the same salary from being fully taxed twice.
• Giving a defensible answer to a home-country tax office, especially combined with a Georgian tax residency certificate.

The certificate is the practical part

Treaty relief is almost always claimed with proof of residency. That means a Georgian tax residency certificate from the Revenue Service, which is a separate application and worth starting before you need it.

What to check before relying on any of this

Whether your specific country has a treaty with Georgia, what it says about your specific income type, and whether your home country has an exit tax. Three questions, and the answers are country-specific enough that a general article cannot give them.