C贸mo declarar criptomonedas en Georgia
Georgia considers individuals' crypto gains as foreign-sourced income, making them exempt from income tax since 2019.
Quick Tax Summary
- Tax type
- Exemption for individuals (foreign-sourced income)
- Tipo aplicable
- 0% for individuals' gains
- Tax-exempt minimum
- Full exemption for individuals based on 2019 criteria
- Crypto-to-crypto
- Not taxable
- Staking y recompensas
- May be taxable if it's business activity
- Losses
- Does not apply
- Filing deadline
- Does not apply to exempt individuals
- Formularios
- None for exempt individuals
- Sanciones
- Does not apply
- Autoridad fiscal
- Revenue Service (RS.ge)
Exemption for individuals
The exemption applies to individuals. Mining and business activities are taxed as business income.
International Information
This country is not part of the European Union, so DAC8 directive and MiCA regulation do not directly apply. Nevertheless, the international exchange of tax information (including the future OECD CARF framework) increases the traceability of platforms.
Before filing: have your history in order
The first step to a proper tax declaration is to download the complete transaction history from each platform you use. MiCA-licensed exchanges often provide ready-to-use annual reports, which significantly simplifies the filing process.
See exchanges with MiCA licenseFrequently Asked Questions
Other countries in the same region 路 Europe
This guide provides general information and does not constitute tax advice. Rules change frequently: always confirm details with your country's tax authority or a tax advisor.