Real questions, full answers
The objections you’d raise. Handled before anyone else raises them.
These aren’t courtesy FAQs: they’re the questions I actually get in consultations. Complete answers — including where the honest answer is "it depends".
A fair question — and the answer is one of the reasons Georgia attracts foreign capital. Tax stability here isn’t a marketing promise: it’s written into law. The Organic Law on Economic Freedom (based on Article 94 of the Constitution) states that introducing a new national tax, or raising the upper limit of an existing rate, is only possible through a national referendum — with few exceptions (excise duties and a temporary increase, up to three years, in an emergency). In practice this means the government cannot raise taxes through an ordinary budget law, as happens elsewhere. It isn’t eternal immunity — no one can guarantee tomorrow’s laws — but it is a concrete procedural barrier, and one of the elements that has supported foreign investment in recent years. Source: matsne.gov.ge, Organic Law on Economic Freedom.
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