Skip to Content

Tax Convention with Georgia will Enter into Force

June 23, 2021

Ministry of Finance

Tax Convention with Georgia will Enter into Force

[Provisional translation]

1.Today, the exchange of diplomatic notes between the Government of Japan and the Government of Georgia for the entry into force of “Convention between Japan and Georgia for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance” (signed on January 29, 2021) took place in Tbilisi.

2. This Convention, accordingly, will enter into force on July 23, 2021 (the thirtieth day after the date of exchange of diplomatic notes) and will have effect:
(a) in Japan:
(i) with respect to taxes levied on the basis of a taxable year, for taxes for any taxable years beginning on or after January 1, 2022; and
(ii) with respect to taxes levied not on the basis of a taxable year, for taxes levied on or after January 1, 2022; and
(b) in Georgia:
(i) with respect to taxes withheld at source, to income derived on or after January 1, 2022; and
(ii) with respect to other taxes, for taxes chargeable for any taxable year beginning on or after January 1, 2022.

The provisions concerning the exchange of information and the assistance in the collection of taxes will have effect from July 23, 2021, without regard to the date on which the taxes are levied or the taxable year to which the taxes relate.

* This Convention will not affect the application of the existing Convention (Convention between the Government of Japan and the Government of the Union of Soviet Socialist Republics for the Avoidance of Double Taxation with respect to Taxes on Income) between Japan and the countries other than Georgia.

【Reference】 Texts and Outline of the Convention
・“Convention between Japan and Georgia for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance”(Japanese(PDF:506KB)English(PDF:238KB)
・Outline of the Convention.