Compare · Georgia vs United Kingdom
Georgia vs United Kingdom for Australians leaving home
The regimes are genuinely different: Georgia is a territorial tax system while United Kingdom runs worldwide tax, which of your income streams each one actually touches matters more than any headline rate.
The treaty position splits them: United Kingdom 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 United Kingdom's 105% (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 | United KingdomUnited Kingdom |
|---|---|---|
| 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 20/40/45% plus employee NI (8% then 2%). The £100k, £125k allowance taper creates a 60% effective band. A £120k salary pays roughly 36% effective with NI. |
| 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) | 18% basic / 24% higher rate on shares and crypto, £3,000 annual exemption. FIG-regime arrivals: foreign gains tax-free for 4 years. (24% typical) |
| Dividends | Foreign dividends and interest: exempt. Georgian-source: 5% final withholding. | 8.75/33.75/39.35% above a £500 allowance. Australian franking credits are not recognised, but for FIG-regime arrivals, Australian dividends are simply outside UK tax for 4 years. |
| Interest | Generally untaxed locally | Taxed locally around 40% |
| 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. | Crypto disposals are CGT events at 18/24% with a small annual exempt amount (£3,000). Swaps and spending count. HMRC receives exchange data; FIG-regime arrivals can realise foreign crypto gains UK-tax-free in years 1, 4. |
| 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. | Employee National Insurance (8% to ~£50k, 2% above) is excluded from the calculation above, add it for employment income. |
| Visa | ||
| Best pathways |
|
|
| Visa ease | 10/10 | 6/10 |
| Family on visas | Dependants covered on main pathways | Dependants covered on main pathways |
| Fastest timeline | ~0 months on the quickest pathway | ~2 months on the quickest pathway |
| Money | ||
| Rent (family home, monthly) | $1,800/mo | $6,500/mo |
| Rent (couple, monthly) | $1,100/mo | $4,200/mo |
| International school (per child/yr) | $12,000 | Free / local system viable |
| Health cover (family/yr) | $3,000 | $4,000 |
| Cost of living vs Sydney | 40% of Sydney (ex-rent) | 105% of Sydney (ex-rent) |
| Relocation one-off | ~$10,000 | ~$25,000 |
| Flights home (return, pp) | $2,400 | $2,400 |
| Life | ||
| Timezone vs AEST | 6h behind | 9h behind |
| Flight from Sydney | ~20 hours | ~22 hours |
| English | 4/10 | 10/10 |
| Safety | 8/10 | 8/10 |
| Healthcare | 5/10 | 8/10 |
| Schooling | 5/10 | 9/10 |
| Climate | Continental: hot dry Tbilisi summers, snowy winters; wine-country autumns are the payoff. | Mild, grey and damp, the winters are dark more than cold, and Australians feel it. |
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.
United Kingdom
- This is a higher-tax country than Australia for most: 40% starts around A$100k equivalent, NI stacks on top, and the £100k, £125k taper creates a 60% zone with childcare cliff-edges.
- London costs Sydney money without Sydney weather, and the FIG honeymoon is exactly 4 years, after which worldwide taxation lands in full.
- Visa costs are the world's highest: fees plus the health surcharge can run £15, 20k for a family before anyone earns a pound.
- Winter darkness (8-hour days, weeks of grey) is the quiet reason many Australians go home.
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.