Cost of an employee in Georgia (2026)
What an employee really costs an employer in Georgia: gross salary plus mandatory employer social contributions.
On a gross salary of GEL 4,000 per month in Georgia, an employer pays about GEL 4,080 in total once mandatory employer social contributions of 2% on top of the gross are included.
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How salary is taxed in Georgia
Income tax in Georgia is a flat 20% on taxable income.
Employees also pay social contributions of around 2% of gross salary.
The standard VAT rate is 18%.
Frequently asked questions
What does it cost to employ someone in Georgia?
On top of the gross salary, an employer in Georgia pays mandatory social contributions. The total cost of employment is the gross salary plus those employer contributions.
Are employer contributions the same as salary deductions?
No. Employer contributions are paid by the company in addition to the gross salary, while employee deductions (income tax and social contributions) are taken out of the gross to leave the net take-home pay.
Employer-contribution rates are approximate and may be capped or vary by region and sector.
Approximate 2026 estimate. Simplified model, verify before relying on it. Not tax advice.
Rates updated June 2026