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Is crypto legal in Georgia?

Cryptocurrency is legal in Georgia, but subject to regulatory restrictions.

Western Asia · GE · 4 of 9 dimensions sourced

Every value below cites the primary government, central bank, financial regulator, or tax authority. How this is sourced →

Georgia crypto policy at a glance

CBDC status
Pilot

Stage of the central bank digital currency programme — research, pilot, or launched.

cbdctracker.org ↗ · as of 2022 · confidence: high
Legal status
Legal, with restrictions

Whether crypto is legal, restricted, or banned for individuals and businesses.

“Crypto-assets are not legal tender in Georgia. They may be used in civil circulation, but they are considered a high-risk asset, and persons carrying out virtual asset services must comply with anti-money laundering and counter-terrorist financing requirements.”
National Bank of Georgia ↗ · as of 2023-05-31 · confidence: high
VASP licensing
Not yet recorded

Whether the jurisdiction licenses crypto/VASP service providers.

Stablecoin rules
None

Rules governing stablecoin and e-money-token issuance.

“In 2023 the National Bank of Georgia adopted regulations on Virtual Asset Service Providers (VASPs) to comply with FATF standards. These regulations introduce registration and AML/CFT requirements for VASPs, but they do not establish a special legal regime for so‑called stablecoins or e‑money tokens; virtual assets are not recognized as legal tender or as electronic money.”
National Bank of Georgia ↗ · as of 2024-06-30 · confidence: medium
Tax treatment
Not yet recorded

How crypto gains are taxed and reported, including OECD CARF participation.

DeFi treatment
Not yet recorded

How decentralized finance (DeFi) is treated by regulators.

NFT classification
Not yet recorded

Whether NFTs are addressed in regulation.

Mining policy
Addressed

Policy toward crypto mining — permitted, restricted, or banned.

“For tax purposes, the supply of computing power for the generation (mining) of cryptocurrencies is regarded as a supply of services… Income received from cryptocurrency mining is subject to profit tax or income tax in the general manner, taking into account the place of supply and residence of the taxpayer.”
Revenue Service, Ministry of Finance of Georgia ↗ · as of 2019-06-28 · confidence: medium
Enforcement intensity
Not yet recorded

Intensity of regulatory enforcement actions against crypto firms.

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