What a salary in Georgia pays, and what it costs

Georgian payroll has three lines: a flat 20% income tax, a 2% employee pension deducted before it, and a matching 2% employer share. That is the whole system, so this tool shows the employee and employer sides of the same salary at once.

Inputs

Monthly gross salary

GEL / month

In the funded pension schemeMandatory for Georgian citizens and permanent residents. Foreign employees without permanent residence stay outside it: they net a flat 80% and cost exactly their gross.

Verified 1 Oct 2026Tax Code of Georgia · Law on Funded Pension · NBG

Result: both sides at once

₾3,920employee net per month ($1,506)

₾5,100

total employer cost ($1,960)

₾980

income tax, flat 20%

₾200

pension, 2% + 2%

78.4%

of gross reaches the employee

Employee net: ₾3,920 / monthIncome tax: ₾980 / monthPension (both shares): ₾200 / month

Why the coefficient is 0.784, not 0.78. The 2% pension is deducted before the 20% tax, so a covered employee nets gross × 0.98 × 0.80. Several expat calculators apply the tax to the full gross and get it wrong.

Put this calculator on your own site

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<iframe src="https://itsguido.com/embed/georgia/salary" title="Salary and Employer Cost" style="width:100%;max-width:560px;height:1370px;border:1px solid #dae1dd;border-radius:8px" loading="lazy"></iframe><p style="margin:4px 0 0;font-size:13px">Computed by <a href="https://itsguido.com/georgia/salary">itsguido</a></p>

The frame sizes itself if you add the resize listener; without it the height above is a sensible fallback.

Methodology and sources

For a pension-covered employee: net = gross × 0.98 × 0.80 = gross × 0.784, and employer cost = gross × 1.02. Coverage is mandatory for Georgian citizens and permanent residents; foreign employees without permanent residence sit outside the scheme, so they net a flat 80% and cost exactly their gross. There are no other social charges of any kind. The dollar view uses the National Bank of Georgia rate of 2.6025 GEL/USD as of 7 Oct 2026.

Flat 20% PIT; small business 1%/3% regime · Tax Code of Georgia, art. 81 and 90
Funded pension 2+2+2, coverage and no-cap rules · Law of Georgia on Funded Pension
Pension-before-tax ordering (0.784 net coefficient) · Georgian payroll practice, confirmed against accounting software documentation and worked payroll calculators
Small Business Status mechanics and prohibited activities · Revenue Service of Georgia, Small Business Status guidance
Small Business Status effective from the application date · Special tax regime amendments in force 7 Mar 2026
GEL/USD official rate · National Bank of Georgia

Georgia levies no social security beyond the funded pension: no unemployment, health or other employer charges.