Compare · Georgia vs Philippines
Georgia vs Philippines for Australians leaving home
Georgia and Philippines run the same headline regime, territorial tax, so the decision turns on the details underneath: what each one does to capital gains, dividends and the Australian income you keep.
The treaty position splits them: Philippines 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.
On day-to-day costs there is little between them, roughly 40% and 45% of Sydney's basket (indicative, ex-rent), so the money question is decided by tax and rent, not groceries.
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 | PhilippinesPhilippines |
|---|---|---|
| Tax | ||
| Regime | territorial, worldwide income not taxed | territorial, worldwide income not taxed |
| 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 0, 35% on Philippine-source compensation and business income; the 35% band starts at PHP 8m (~A$216k). |
| 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) | Foreign share gains: not taxed for resident aliens. Philippine listed shares: 0.6% stock transaction tax on gross sale. Unlisted Philippine shares: 15% CGT. (0% typical) |
| Dividends | Foreign dividends and interest: exempt. Georgian-source: 5% final withholding. | Foreign dividends: outside the Philippine net for resident aliens. Philippine dividends: 10% final withholding. |
| Interest | Generally untaxed locally | Generally untaxed locally |
| 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 dedicated crypto tax rules: BIR guidance treats trading profits as taxable income when Philippine-source. Offshore-exchange gains of a resident alien are foreign-source and outside the net, but documentation matters. |
| 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. | SSS/PhilHealth apply to local employment; retirees and remote workers on their own income are outside them. |
| Visa | ||
| Best pathways |
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| Visa ease | 10/10 | 8/10 |
| 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 | $2,000/mo |
| Rent (couple, monthly) | $1,100/mo | $1,100/mo |
| International school (per child/yr) | $12,000 | $14,000 |
| Health cover (family/yr) | $3,000 | $4,500 |
| Cost of living vs Sydney | 40% of Sydney (ex-rent) | 45% of Sydney (ex-rent) |
| Relocation one-off | ~$10,000 | ~$12,000 |
| Flights home (return, pp) | $2,400 | $1,300 |
| Life | ||
| Timezone vs AEST | 6h behind | 2h behind |
| Flight from Sydney | ~20 hours | ~8.5 hours |
| English | 4/10 | 9/10 |
| Safety | 8/10 | 5/10 |
| Healthcare | 5/10 | 5/10 |
| Schooling | 5/10 | 6/10 |
| Climate | Continental: hot dry Tbilisi summers, snowy winters; wine-country autumns are the payoff. | Tropical with a serious typhoon season (June, November); Manila is hot, humid and flood-prone. |
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.
Philippines
- Infrastructure is the weak point: Manila traffic is globally infamous, power and internet reliability vary, and healthcare outside top private hospitals is thin.
- Safety requires judgment, petty crime in cities, and entire regions (western Mindanao) under standing government travel warnings.
- Typhoons are not an abstraction: multiple significant hits per year, with flooding even in metro Manila.
- Foreigners cannot own land (condos yes, land no), long-term settling means leases or a Filipino spouse's title.
- The banking system is parochial: moving money in is easy, opening accounts and moving it out less so.
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.