Estimate — not official amounts.
The figures on this site are taken from named primary sources, but have not been through the site's own review and sign-off. Do not rely on them for a financial decision or a dispute with your employer or the tax authority — check the cited source or the responsible authority.
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Frequently asked questions

Answers to the most common questions about Georgian net-pay calculations, the flat income tax and the funded pension. Content is in preparation.

Questions & answers

How is net pay calculated in Georgia?
Start from your gross monthly salary. If you are enrolled in the funded pension, subtract the 2% employee contribution first. Then apply the flat 20% income tax to what remains — gross minus the pension — because the pension is excluded from the taxable base. What is left is your net, the amount that lands in your account. There is no personal allowance, no progressive band, and no separate social-security, health or unemployment deduction: the pension and the flat tax are the whole calculation for a standard salary.
Why do I keep 78,4% of gross, not a round 78%?
Because the 2% pension is carved out of the tax base before the 20% is applied. On a gross of 1,000 GEL the pension (20 GEL) comes off first, leaving 980; the 20% tax falls on 980, not 1,000 — that is 196 in tax — so you receive 784 in hand. Keeping 78,4% rather than 78% is the single most important subtlety of the Georgian system, and it is the calculator’s main job to get right. Note: this figure is drawn from the Pension Agency’s own worked example and is being cross-checked against national salary calculators before sign-off.
What is the funded pension, and can I opt out?
The funded pension is a defined-contribution scheme: 2% from you, 2% from your employer, and a tiered state share all go into an individual account in your name. Whether you can opt out depends on your age when the law took effect on 6 August 2018. If you were under 40 then, participation is mandatory. If you were 40 or older, it is voluntary and you could withdraw from the scheme. People already past retirement age at that date — 60 for men, 55 for women — were excluded altogether. Opted out, no pension comes off and the flat tax is charged on your full gross, so you keep 80%.
What is the state co-contribution?
On top of your own share and the employer’s, the state adds to your pension account, tiered by annual income: 2% on annual earnings up to 24 000,00 ₾, 1% on the portion between 24 000,00 ₾ and 60 000,00 ₾, and 0% above 60 000,00 ₾. So the state matches your 2% in full for lower earners and tapers as income rises. It never reduces your take-home pay — it is money added into your savings, not a deduction from your paycheck.
Is the 20,00 ₾ minimum wage real?
Yes and no. It is a genuine statutory figure — 20,00 ₾ a month, set by a 1999 presidential decree that is still formally on the books — but it is symbolic. It has never been indexed, it is non-binding and unenforced in the private sector, and it bears no relation to real pay: the average monthly gross is about 2 363,80 ₾, many times higher. Treat it as a legal curiosity, not a living-wage floor. No binding national private-sector minimum-wage reform replaced it in the 2024–2026 period.
Do any special tax exemptions apply to me?
Possibly, but this calculator does not model them. The Tax Code grants capped income-tax relief to specific categories — for example disabled war veterans, people with disabilities since childhood, low-income mothers of three or more minor children, and permanent residents of high-mountainous settlements. These depend on personal status, not on your salary, so we leave them out and assume standard employment with no personal exemption. If one applies to you, your real tax will be lower than the figure shown — check the exact terms against the Tax Code.

This content is in preparation and pending review.