Compare · Georgia vs New Zealand
Georgia vs New Zealand for Australians leaving home
The regimes are genuinely different: Georgia is a territorial tax system while New Zealand runs worldwide tax, which of your income streams each one actually touches matters more than any headline rate.
The treaty position splits them: New Zealand has a full Australian tax treaty (tie-breaker plus withholding capped at 15% on unfranked dividends), while Georgia has none, no safety net if both countries claim you.
Georgia is the cheaper place to live day to day, roughly 40% of Sydney's basket against New Zealand's 90% (indicative, ex-rent), which can outweigh a thinner tax saving over a full household budget.
Personalise this, enter your numbers once and every figure below becomes yours: “your estimated income tax: $14,200”, not “0, 22%”. Open the Country Comparison tool →
| 2 destinations | GeorgiaGeorgia | New ZealandNew Zealand |
|---|---|---|
| Tax | ||
| Regime | territorial, worldwide income not taxed | worldwide, taxes worldwide income |
| Income tax on salary | Flat 20% on Georgian-source income, which includes remote work physically done in Georgia. Register for Small Business Status and qualifying service turnover is taxed at 1% instead. | Progressive 10.5, 39%. No tax-free threshold at all (the first dollar is taxed) but effective rates at middle incomes land close to Australia's. |
| Capital gains | Foreign share gains are exempt as foreign-source. Georgian property held 2+ years sells tax-free; under 2 years, 20% on the gain. (0% typical) | No general CGT: long-term share gains untaxed. Exceptions: traders, property inside the bright-line window, and the FIF deemed-return regime on non-ASX foreign shares over NZ$50k. (0% typical) |
| Dividends | Foreign dividends and interest: exempt. Georgian-source: 5% final withholding. | Dividends taxed at marginal rates. NZ imputation works like franking; Australian franking credits are NOT usable in NZ, a long-standing trans-Tasman sore point. |
| Interest | Generally untaxed locally | Taxed locally around 33% |
| Crypto | The tax authority has ruled that individuals' gains from selling crypto are exempt (treated as foreign-source). Mining and business-like activity can be taxable. A written advance ruling is cheap and worth getting. | No CGT does not mean crypto-free: IRD treats most crypto as bought with intent to sell, making gains taxable income at marginal rates. The onus of proving otherwise is on you. |
| Australia tax treaty | No, full 30% / 10% withholding, no tie-breaker | Yes, AU withholding capped at 15% dividends / 10% interest, tie-breaker available |
| Social security | A 2%+2% pension contribution applies to Georgian citizens and permanent residents on local employment; most foreign remote workers are outside it. | No social security tax; ACC earner levy (~1.6%) applies to employment income. KiwiSaver is opt-in for migrants. |
| Visa | ||
| Best pathways |
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| Visa ease | 10/10 | 10/10 |
| Family on visas | Dependants covered on main pathways | Dependants covered on main pathways |
| Fastest timeline | ~0 months on the quickest pathway | ~0 months on the quickest pathway |
| Money | ||
| Rent (family home, monthly) | $1,800/mo | $3,300/mo |
| Rent (couple, monthly) | $1,100/mo | $2,300/mo |
| International school (per child/yr) | $12,000 | Free / local system viable |
| Health cover (family/yr) | $3,000 | $3,000 |
| Cost of living vs Sydney | 40% of Sydney (ex-rent) | 90% of Sydney (ex-rent) |
| Relocation one-off | ~$10,000 | ~$12,000 |
| Flights home (return, pp) | $2,400 | $500 |
| Life | ||
| Timezone vs AEST | 6h behind | 2h ahead |
| Flight from Sydney | ~20 hours | ~3 hours |
| English | 4/10 | 10/10 |
| Safety | 8/10 | 9/10 |
| Healthcare | 5/10 | 8/10 |
| Schooling | 5/10 | 8/10 |
| Climate | Continental: hot dry Tbilisi summers, snowy winters; wine-country autumns are the payoff. | Temperate maritime, Auckland is mild and wet; the South Island does real winters. |
Costs, rates and visa figures are country-module data marked indicative until individually verified; FX and rental markets move constantly.
Honest downsides, side by side
Every destination hub on this site carries its downsides in the open. Here are both lists together, because the right question is rarely “which is better?” and usually “which set of problems would you rather live with?”
Georgia
- No Australia treaty: if the ATO decides you never ceased residency, Georgia's 1% receipts do not save you. There is no tie-breaker, and you will owe full Australian tax with tiny credits.
- Political volatility is real, mass protests, EU-accession whiplash and Russia next door; the risk premium is not theoretical.
- Healthcare and international schooling are the weakest on this list; families with medical needs should look elsewhere.
- English penetration is low outside the expat bubble; Georgian is a language you will not learn quickly, and bureaucracy runs in it.
- Banking access has become jumpier, enhanced compliance checks on foreigners' accounts can freeze your setup at the worst moment.
New Zealand
- The tax saving is thinner than it looks: no CGT is real, but income rates are Australia-like, there is no tax-free threshold, and salaries are 15, 25% lower for the same role.
- The ATO treats a hop to Auckland with scepticism, same time zone, 3-hour flights, easy return; your "permanent departure" evidence needs to be stronger, not weaker, than for Dubai.
- Auckland housing rivals Sydney for unaffordability, and the cost-of-living basket is not meaningfully cheaper.
- Earthquake and weather-event risk is priced into insurance, and the economy is small, career ceilings arrive quickly outside a few sectors.
Make this comparison yours
The table above shows the general figures. Enter your income and family once and the tax rows become your numbers, “your estimated income tax in Tbilisi: $14,200”, not a range.