Salary calculator
Type an amount and see the whole picture: what reaches your hand, what goes to income tax, what accumulates in the pension account and what the job actually costs the employer. Every rate is taken from the law and linked to its article.
You take home
784.00 ₾
9,408.00 GEL per year
- Gross
- 1,000.00
- Pension contribution (your 2%)მუხლი 3.6.ბ
- -20.00
- Taxable base
- 980.00
- Income tax (20%)მუხლი 81.1
- -196.00
- Net (take-home)
- 784.00
Total cost to the employer1,020.00 ₾
of which employer pension 2%20.00 ₾
Effective load on gross21.60%
Into the pension account
Total accumulated60.00 ₾
yours 20.00 GEL + employer 20.00 GEL + state 20.00 GEL
Rates and legal basis
Click an article to land in the text of the law itself. Nothing here is rounded or assumed.
- Income tax20%მუხლი 81.1
- Pension - employee share2%მუხლი 3.6.ბ
- Pension - employer share2%მუხლი 3.6.ა
- Pension - state co-payment (24 000 / 60 000 GEL bands)2% / 1% / 0%მუხლი 3.6.ე
Rates read straight from the law on matsne.gov.ge. Last verified: 2026-08-29
How it is calculated - a 1 000 GEL example
The order matters: the pension contribution is exempt from income tax, so it comes off first and only then is the 20% applied.
- 1. 2% pension on 1 000 GEL gross = 20 GEL
- 2. Taxable base = 1 000 − 20 = 980 GEL
- 3. Income tax 20% × 980 = 196 GEL
- 4. Take-home = 980 − 196 = 784 GEL, while the employer pays 1 020 GEL
Frequently asked questions - salary
How do I calculate net salary from gross?
Subtract the 2% pension contribution from gross, then 20% income tax from what remains. 1 000 GEL gross is 784 GEL in hand. The calculator works both ways.
Why is net not simply 78% of gross?
Because the pension contribution is exempt from income tax (Tax Code art. 82.1 „b³“). The 2% comes off first and the 20% applies to the remainder, so the real load is 22%, not 22.4%.
Can I stay out of the pension scheme?
Only employees who had turned 40 when the law took effect could opt out. For everyone else participation is mandatory. Untick the box to see what the salary would look like without the scheme.
What does a 1 000 GEL salary cost the employer?
1 020 GEL: the 1 000 gross plus the employer's own 2% pension contribution (20 GEL), which is paid on top and never withheld from the salary.
How does it work for the self-employed?
The self-employed pay the whole 4% themselves - there is no employer half. The state's co-payment still applies, within the same bands.