Georgia maintains a crypto-friendly regulatory environment with positive monetary policy assessments and accelerated capital market development. There is no explicit mention of restrictive crypto regulations or bans.
| Status | crypto_friendly |
| Risk Score | 35/100 (Moderate Risk) |
| Region | europe |
| Currency | GEL |
| Adoption Rank | #28 |
| Capital Gains (Personal) | 0% on individual crypto gains (crypto classified as non-taxable virtual property for individuals) |
| Capital Gains (Corporate) | 15% corporate tax on distributed profits; 0% on retained |
| VAT on Crypto | No |
| Staking Tax | Tax-exempt for individuals |
| Airdrop Tax | Tax-exempt for individuals |
Georgia exempts individual crypto gains from income tax, making it attractive for personal crypto investment. The corporate tax system (Estonian model) taxes only distributed profits at 15%. Mining operations benefit from low electricity costs and individual tax exemption.
| Required | No |
| Regulator | NBG |
| Ease | easy |
| Cost (USD) | $5,000 - $30,000 |
No specific licensing framework for crypto is currently established; regulatory framework under development by National Bank of Georgia.
Minimal crypto-specific enforcement. NBG has issued warnings about crypto risks but has not taken formal enforcement actions.
| KYC Required | Yes |
| Travel Rule | No |
| FATF Member | No |
| FATF Status | compliant |
| FATF Body | MONEYVAL |
| Suspicious-Activity Reporting | Yes |
Status: Legal
No DeFi-specific regulation. Georgia's unregulated environment permits DeFi activities without licensing requirements.
Status: no_rules
No stablecoin-specific regulation. Falls under the unregulated crypto environment.
Status: no_rules
No NFT-specific regulation.
| Legal | Yes |
| Electricity Cost | $0.058/kWh |
| Renewable Energy | 80% |
| Infrastructure | good |
Mining is legal with favorable electricity costs and high renewable energy usage, supporting sustainable mining operations.
| Stability | stable |
| Sanctions | No |
| Corruption Index | 56/100 |
| Banking Access | moderate |
Risk Factors
Georgia is politically stable with moderate corruption and a generally favorable environment for crypto businesses. No major sanctions apply.
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Explore IT Services →Last reviewed: 2026-04-13 · Data source: Soken Crypto Legal Map
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