Georgia

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Georgia has emerged as a major global Bitcoin mining hub, ranking among the top 5–6 countries by hashrate. With ~76% of electricity generated from hydropower and no income or capital gains tax on mining activity, the country offers exceptionally low operating costs for miners. Tbilisi and Kutaisi host Technology and Innovation Zones offering VAT exemptions on electricity, and the National Bank of Georgia established VASP registration rules in 2023.

Details

Status
mining_hub
Notable
Top 5-6 global hashrate, no capital gains tax on mining, $115M mining equipment imports in 2024
Legal Status
legal
Energy Source
hydroelectric
Tax Treatment
no income/capital gains tax on mining
Regulatory Body
National Bank of Georgia
Capital Gains Tax
No
Bitcoin Etf Available
No

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