Employee salary calculator - Georgia 2026
Free Employee salary calculator for Georgia (2026). Estimate gross-to-net take-home pay: income tax, social contributions and net salary. Educational, not tax advice.
by Simon Bodych
Methodology & sources
Methodology - Georgia (2026)
This is the country Georgia (South Caucasus, currency GEL), not the US state. Educational model - not a Revenue Service assessment, not a tax return, not tax advice.
Employee
- Personal Income Tax (PIT) is a flat 20% on gross salary, withheld at source (Tax Code of Georgia, art. 81). There is no general personal allowance for standard salary income.
- Funded pension scheme: employee 2% (withheld), employer 2% (on top of gross), and a state co-payment of 2% (paid by the state into the worker account, tapering to 1% on annual income above GEL 24,000 and to 0% above GEL 60,000). The employee 2% does not reduce the PIT base.
- Net = gross - 20% PIT - 2% employee pension (if a participant). Participation is mandatory for employees who were under 40 on 6 August 2018.
- Out of scope: the limited PIT exemptions (high-mountain settlements, first GEL 6,000 salary of persons with significant disabilities, certain grants) and whole-tetri payroll rounding.
Sources: Revenue Service of Georgia, Tax Code of Georgia, art. 81, Law of Georgia "On Funded Pension".
Self-employed (individual entrepreneur)
- Small Business Status (the flagship 1% regime): 1% tax on annual turnover up to GEL 500,000, and 3% on the portion above GEL 500,000. Tax is on gross turnover with no expense deductions.
- Standard individual entrepreneur: 20% income tax on net profit (revenue - deductible expenses), Tax Code of Georgia art. 81.
- Micro Business Status (turnover under GEL 30,000, no employees): 0% tax, surfaced as a note when the turnover is below the threshold.
- Out of scope: VAT (mandatory registration above GEL 100,000 of taxable turnover in any 12 consecutive months), activities barred from small business status, and the voluntary 4% funded-pension contribution.
Revenue Service of Georgia, Tax Code of Georgia (small business / micro business; standard 20%, art. 81).