Georgia
Portugal
Georgia vs Portugal
Complete comparison for your tax relocation
Taxation
| Top income tax bracket | 20% | 48% |
| Corporate tax | 15% | 19% |
| Capital gains | 5% | 0% |
| VAT | 18% | 23% |
| Tax treaty with France | Yes | Yes |
| Special regime | Small Business Status (1 %) | Incentivo Fiscal à Investigação Científica e Inovação (IFICI) |
| Wealth tax | No | No |
| Territorial taxation | No | No |
Small Business Status (1 %)
Duration: Illimitée tant que le CA reste sous 500 000 GEL
Le régime Small Business permet aux micro-entrepreneurs réalisant moins de 500 000 GEL (environ 170 000 EUR) de chiffre d'affaires annuel de ne payer que 1 % d'impot sur leur CA. Ce régime est tres populaire parmi les freelances et indépendants étrangers installés en Géorgie.
Incentivo Fiscal à Investigação Científica e Inovação (IFICI)
Duration: 10 ans
Successeur du NHR depuis 2024. Taux forfaitaire de 20 % sur les revenus portugais pour les nouveaux résidents fiscaux exerçant des activités à haute valeur ajoutée ou dans la recherche scientifique.
Cost of living
| Monthly cost (single) | 700 € | 1 200 € |
| Monthly cost (couple) | 1 100 € | 1 900 € |
| City center rent | 450 € | 950 € |
| Outside city rent | 250 € | 600 € |
| Private health insurance | 30 € | 80 € |
| Public healthcare | Accessible | Accessible |
Estimated total monthly budget (single, with city center rent)
Georgia is approximately 1 000 € cheaper per month in total.
Quality of life
| Average temperature | 13°C | 17°C |
| Safety | 7/10 | 7/10 |
| Health index | 56/100 | 72/100 |
| Internet | 45 Mbps | 120 Mbps |
| Timezone vs Paris | +3h | -1h |
| French-speaking community | Very small | Medium |
| Languages | Géorgien, Russe, Anglais | Portugais |
| Currency | Lari (GEL) | Euro (EUR) |
| Corruption index | 53/100 | 61/100 |
| Democracy index | 5.12/10 | 7.95/10 |
Settling in
| Residence permit delay | 1 months | 6 months |
| Company creation | 2 days | 5 days |
| Bank account | Easy | Moderate |
| Political stability | 5.5/10 | 8/10 |
| Ease of business | 7th worldwide | 39th worldwide |
Summary
Georgia
- Top IT: 20% | Corp. tax: 15%
- Cost of living: 700 €/mo
- Safety: 7/10 | Health: 56/100
- Regime: Small Business Status (1 %) (Illimitée tant que le CA reste sous 500 000 GEL)
Portugal
- Top IT: 48% | Corp. tax: 19%
- Cost of living: 1 200 €/mo
- Safety: 7/10 | Health: 72/100
- Regime: Incentivo Fiscal à Investigação Científica e Inovação (IFICI) (10 ans)
Comparative analysis: Georgia vs Portugal
Which country has lower taxes?
In terms of taxation, Géorgie is generally more advantageous. The top marginal income tax rate is 20% compared to 48% in Portugal. Corporate tax stands at 15% versus 19%. Capital gains are taxed at 0% in Portugal versus 5% in Georgia.
Which country is cheaper to live in?
The cost of living is lower in Géorgie. A single person spends about 700 EUR/month excluding rent, compared to 1 200 EUR/month in Portugal. City center rent averages 450 EUR versus 950 EUR.
Which country is safer?
Both countries have an identical safety score of 7/10.
Related comparisons
More comparisons with Georgia 🇬🇪
More comparisons with Portugal 🇵🇹
Disclaimer
The tax information presented is based on estimates from public sources (PwC, OECD, government sources). It does not constitute tax or legal advice. Tax rules change regularly and your personal situation may significantly affect the calculation. Consult a qualified professional before making any relocation decision.