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Ruling N201 reasons locationless gains outside the Georgian-source list, which zeroes personal disposal tax while leaving mining, salaries, and exchange businesses fully taxable.",[17,21,22],{},"Edges define the planning. Service revenue paid in coins is ordinary income however labelled, Georgian-soil mining pays 20% as domestic-source, and exchange or custody activity not only loses small-business status but risks retroactive 20% recalculation. Crypto-to-fiat exchange carries no VAT as money-like activity for persons and companies alike.",[17,24,25],{},"Banking is the practical gate. VASP receipts, exchange statements, and contract evidence convert 0% gains into spendable lari, while P2P top-ups freeze accounts regardless of tax position. Track ruling status yearly, segregate service income from disposal gains, and build fiat ramps through licensed venues before needing them.",{"title":27,"searchDepth":28,"depth":28,"links":29},"",2,[],"Georgia",{"region":32,"currency":33,"taxTreaties":34,"euBlacklist":35,"fatfStatus":36},"Caucasus","GEL","Broad treaty network","No","Compliant","georgia",null,"md",[41,44,47],{"question":42,"answer":43},"Is crypto tax-free in Georgia?","Individual disposal gains are 0% under Ruling N201 as non-Georgian-source. Mining at 20%, salaries in crypto, and exchange businesses stay taxable.",{"question":45,"answer":46},"Can I use small-business status for crypto in Georgia?","Not for exchange, custody, or client-asset activity, which the prohibited list excludes. Freelance service income paid in crypto is different and can qualify.",{"question":48,"answer":49},"Will Georgian banks accept crypto proceeds?","Generally only with VASP-sourced paperwork and exchange statements. P2P top-ups are the top account-blocking trigger.","🇬🇪",[52,53,54],"Public Ruling N201 treats individual crypto disposal gains as non-Georgian-source and therefore exempt, since locationless assets fall outside the source list.","Mining on Georgian territory counts as Georgian-source at 20%, salaries paid in crypto follow normal salary taxation, and exchange businesses face standard enterprise rules.","The ruling binds the authority but remains amendable ministerial guidance rather than statute, while banks demand VASP-sourced paperwork for fiat ramps.","September 2026",{},"Georgia crypto tax guide for holders. 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