International treaty

Georgia: tax treaties

Tax treaties and related documents between the UK and Georgia.

• From: HM Revenue & Customs
• Published: 24 January 2011
• Last updated: 15 November 2019 — See all updates

Documents

Synthesised text of the Multilateral Instrument and the 2004 Georgia-UK Double Taxation Agreement – in force

PDF, 512 KB, 37 pages

2010 Georgia-UK Protocol - in force

PDF, 17.3 KB, 3 pages

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

PDF, 215 KB, 28 pages

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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

1. 15 November 2019

   'Synthesised text of the Multilateral Instrument and the 2004 Georgia-UK Double Taxation Agreement - in force' has been added.

2. 24 January 2011

   First published.