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Taxes in Georgia: Types, Rules, and Changes in 2025

5 minute read | Last Updated 20th June 2025

Written by: Lela Gochitashvili

1. Key Concepts and Legal Basis

The Tax Code of Georgia establishes the tax rules and principles in force in Georgia, defining taxes and their administration.

Under Article 6 of the Code, a tax is a mandatory, unconditional, non-equivalent, and gratuitous monetary contribution to the state budget, paid by a taxpayer.

Classification of Taxes

Pursuant to Article 7 of the Tax Code of Georgia, taxes established in Georgia are classified as follows:

A. State-wide Taxes – applicable throughout the entire territory of Georgia:

  • Personal Income Tax (PIT)
  • Corporate Income Tax (CIT)
  • Value Added Tax (VAT)
  • Excise Tax
  • Import Tax

B. Local Tax – property tax, which is established by the Parliament of Georgia, while its introduction, rate determination, and modification are carried out by the relevant municipality within the limits set by Georgian legislation.

According to the Tax Code, taxes are divided into two categories:

  • Direct Taxes – levied on the taxpayer’s income, profit, or property and paid directly to the budget (e.g., PIT, CIT, Property Tax).
  • Indirect Taxes – levied on the supply or import of goods and services, included in the price and paid by the consumer, while the seller ensures remittance to the budget (e.g., VAT, excise, import tax).
taxes in georgia

2. Main Taxes and Current Rates

2.1 Personal Income Tax (PIT)

  • 20% standard rate: applies to salaries and other taxable income, as defined in the Tax Code of Georgia. This rate has remained unchanged since 2019.
  • Specific exemptions and rates: The Tax Code provides special rates and taxation rules for certain types of income; for example, income from leasing a residential property is taxed at 5% PIT.
  • Withholding: As a rule, PIT is withheld from an employee’s salary and transferred to the budget by the tax agent (the employer).

Example (Net → Gross salary):

If the net salary is GEL 1,000, the gross salary is calculated as:

1,000 / 0.8 = GEL 1,250

PIT withheld: 1,250 × 20% = GEL 250

2.2 Corporate Income Tax (CIT)

  • Standard rate: 15% (taxable corporate profit).
  • Taxable events (when liability arises): Distribution of undistributed profit prior to taxation, non-constructive expenses, non-business-related expenses, gratuitous transfers, etc. (as per the relevant chapters of the Code).

Example:

If a company incurs a GEL 100 expense unrelated to its business activity:

CIT: 100 / 0.85 × 15% = GEL 17.65

2.3 Value Added Tax (VAT)

  • Rate: 18% on taxable turnover and imports.
  • Who is a VAT taxpayer: A person engaged in economic activity who is either mandatorily or voluntarily registered as a VAT payer.
  • Mandatory registration threshold: VAT registration is mandatory if taxable transactions exceed GEL 100,000 in any consecutive 12-month period. Below this threshold, a person may register voluntarily.

Example:

If a taxable transaction is valued at GEL 1,000 (VAT included), VAT payable is calculated as:

1,000 / 1.18 × 18% = GEL 152.54

2.4 Excise Tax

Levied on specific goods/transactions (alcohol, tobacco, fuel, passenger vehicles, etc.). Rates may be fixed, ad valorem (percentage-based), or a combination thereof, depending on the product category (e.g., tobacco products).

2.5 Import Tax (Customs Duties)

Import tax rates vary depending on the type of goods and may be 0%, 5%, 12%, or, in certain cases, a fixed amount per unit. Specific rates are defined by the National Commodity Nomenclature of Foreign Economic Activities of Georgia (NESNT) and the official guidelines of the Revenue Service.

The VAT taxable base for imports generally includes the customs value of the goods, plus import tax, excise (if applicable), and relevant customs fees.

2.6 Property Tax (Local Tax)

Property tax is the only local tax in Georgia. Its maximum thresholds are set by the Tax Code, while specific rates are determined by the local self-government.

Taxable objects:

  • Individuals: Real estate and land (agricultural and non-agricultural) located within Georgia.
  • Legal entities: Fixed assets recorded on the balance sheet, investment property, uninstalled equipment, unfinished construction, leased property, and owned or used land.

Rates:

  • On property: annual base rate not exceeding 1% (for legal entities: average annual net book value; for individuals: property value considering income level).
  • On land: varies by category and location; for non-agricultural land, the base rate is GEL 0.24/m² (subject to coefficients).

Exemptions are granted to legally defined categories (pensioners, persons with disabilities, etc.). Certain low-value properties not used for income generation are also exempt.

Deadlines:

  • Individuals: The municipality determines and notifies the taxpayer; payment is due by 15 November.
  • Legal entities: Annual declaration by April 1; property tax by April 1, land tax by November 15.

3. Key Tax Updates for 2025

Several important changes to the tax and customs legislation of Georgia will affect both businesses and individuals in 2025:

A. New Rule for Advance VAT Invoices

From September 1, 2025, under the amended Order No. 996 of the Minister of Finance, the deduction of VAT from advance invoices will be made in the final supply invoice, not in the declaration. New fields and annexes (№III-052, №III-091) have been added to simplify accounting and enhance transparency. The change applies only to transactions arising after September 1; earlier transactions remain subject to the old rules.

B. Automation of Excise and Import Tax Refunds on Vehicles

Importers (individuals or legal entities) are entitled to a full (100%) refund of excise and import tax paid on motor vehicles/motorcycles if:

a) The vehicle is placed under the export procedure and leaves Georgia within 180 days from the date of import;

b) All requirements under the relevant articles of the Tax Code are met, and the statute of limitations (3 years) is observed.

The process is fully automated and completed in two stages via an application submitted in the eServices portal of the Revenue Service by an authorized user.

C. New Obligation for Free Industrial Zone (FIZ) Organizers

From August 1, 2025, the FIZ organizer must electronically submit to the Revenue Service information on enterprises registered in the zone:

  • By September 1, 2025, details of enterprises registered before August 1 and any changes made in August;
  • Thereafter – for new registrations, by the 15th of the month following registration; for changes, by the next working day after the change.

D. Changes in VAT Registration Rules

The VAT registration process has been improved, simplifying deadlines and requirements. This is particularly important for new businesses needing swift integration into the tax system.

8. Regulation of the Tobacco and Gambling Industries

Amendments to the Tax Code have tightened controls in the tobacco products and gambling sectors. The new rules establish stricter mechanisms for registration, reporting, and tax payment.

 
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The Tax Code of Georgia establishes the tax rules and principles in force in Georgia, defining taxes and their administration.

Under Article 6 of the Code, a tax is a mandatory, unconditional, non-equivalent, and gratuitous monetary contribution to the state budget, paid by a taxpayer.

Classification of Taxes

Pursuant to Article 7 of the Tax Code of Georgia, taxes established in Georgia are classified as follows:

A. State-wide Taxes – applicable throughout the entire territory of Georgia:

  • Personal Income Tax (PIT)
  • Corporate Income Tax (CIT)
  • Value Added Tax (VAT)
  • Excise Tax
  • Import Tax

B. Local Tax – property tax, which is established by the Parliament of Georgia, while its introduction, rate determination, and modification are carried out by the relevant municipality within the limits set by Georgian legislation.

According to the Tax Code, taxes are divided into two categories:

  • Direct Taxes – levied on the taxpayer’s income, profit, or property and paid directly to the budget (e.g., PIT, CIT, Property Tax).
  • Indirect Taxes – levied on the supply or import of goods and services, included in the price and paid by the consumer, while the seller ensures remittance to the budget (e.g., VAT, excise, import tax).

2. Main Taxes and Current Rates

2.1 Personal Income Tax (PIT)

  • 20% standard rate: applies to salaries and other taxable income, as defined in the Tax Code of Georgia. This rate has remained unchanged since 2019.
  • Specific exemptions and rates: The Tax Code provides special rates and taxation rules for certain types of income; for example, income from leasing a residential property is taxed at 5% PIT.
  • Withholding: As a rule, PIT is withheld from an employee’s salary and transferred to the budget by the tax agent (the employer).

Example (Net → Gross salary):

If the net salary is GEL 1,000, the gross salary is calculated as:

1,000 / 0.8 = GEL 1,250

PIT withheld: 1,250 × 20% = GEL 250

2.2 Corporate Income Tax (CIT)

  • Standard rate: 15% (taxable corporate profit).
  • Taxable events (when liability arises): Distribution of undistributed profit prior to taxation, non-constructive expenses, non-business-related expenses, gratuitous transfers, etc. (as per the relevant chapters of the Code).

Example:

If a company incurs a GEL 100 expense unrelated to its business activity:

CIT: 100 / 0.85 × 15% = GEL 17.65

2.3 Value Added Tax (VAT)

  • Rate: 18% on taxable turnover and imports.
  • Who is a VAT taxpayer: A person engaged in economic activity who is either mandatorily or voluntarily registered as a VAT payer.
  • Mandatory registration threshold: VAT registration is mandatory if taxable transactions exceed GEL 100,000 in any consecutive 12-month period. Below this threshold, a person may register voluntarily.

Example:

If a taxable transaction is valued at GEL 1,000 (VAT included), VAT payable is calculated as:

1,000 / 1.18 × 18% = GEL 152.54

2.4 Excise Tax

Levied on specific goods/transactions (alcohol, tobacco, fuel, passenger vehicles, etc.). Rates may be fixed, ad valorem (percentage-based), or a combination thereof, depending on the product category (e.g., tobacco products).

2.5 Import Tax (Customs Duties)

Import tax rates vary depending on the type of goods and may be 0%, 5%, 12%, or, in certain cases, a fixed amount per unit. Specific rates are defined by the National Commodity Nomenclature of Foreign Economic Activities of Georgia (NESNT) and the official guidelines of the Revenue Service.

The VAT taxable base for imports generally includes the customs value of the goods, plus import tax, excise (if applicable), and relevant customs fees.

2.6 Property Tax (Local Tax)

Property tax is the only local tax in Georgia. Its maximum thresholds are set by the Tax Code, while specific rates are determined by the local self-government.

Taxable objects:

  • Individuals: Real estate and land (agricultural and non-agricultural) located within Georgia.
  • Legal entities: Fixed assets recorded on the balance sheet, investment property, uninstalled equipment, unfinished construction, leased property, and owned or used land.

Rates:

  • On property: annual base rate not exceeding 1% (for legal entities: average annual net book value; for individuals: property value considering income level).
  • On land: varies by category and location; for non-agricultural land, the base rate is GEL 0.24/m² (subject to coefficients).

Exemptions are granted to legally defined categories (pensioners, persons with disabilities, etc.). Certain low-value properties not used for income generation are also exempt.

Deadlines:

  • Individuals: The municipality determines and notifies the taxpayer; payment is due by 15 November.
  • Legal entities: Annual declaration by April 1; property tax by April 1, land tax by November 15.

3. Key Tax Updates for 2025

Several important changes to the tax and customs legislation of Georgia will affect both businesses and individuals in 2025:

4. New Rule for Advance VAT Invoices

From September 1, 2025, under the amended Order No. 996 of the Minister of Finance, the deduction of VAT from advance invoices will be made in the final supply invoice, not in the declaration. New fields and annexes (№III-052, №III-091) have been added to simplify accounting and enhance transparency. The change applies only to transactions arising after September 1; earlier transactions remain subject to the old rules.

5. Automation of Excise and Import Tax Refunds on Vehicles

Importers (individuals or legal entities) are entitled to a full (100%) refund of excise and import tax paid on motor vehicles/motorcycles if:

a) The vehicle is placed under the export procedure and leaves Georgia within 180 days from the date of import;

b) All requirements under the relevant articles of the Tax Code are met, and the statute of limitations (3 years) is observed.

The process is fully automated and completed in two stages via an application submitted in the eServices portal of the Revenue Service by an authorized user.

6. New Obligation for Free Industrial Zone (FIZ) Organizers

From August 1, 2025, the FIZ organizer must electronically submit to the Revenue Service information on enterprises registered in the zone:

  • By September 1, 2025, details of enterprises registered before August 1 and any changes made in August;
  • Thereafter – for new registrations, by the 15th of the month following registration; for changes, by the next working day after the change.

7. Changes in VAT Registration Rules

The VAT registration process has been improved, simplifying deadlines and requirements. This is particularly important for new businesses needing swift integration into the tax system.

8. Regulation of the Tobacco and Gambling Industries

Amendments to the Tax Code have tightened controls in the tobacco products and gambling sectors. The new rules establish stricter mechanisms for registration, reporting, and tax payment.

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  163. Почему пользователи выбирают площадку KRAKEN?

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    Во-первых, это широкий и разнообразный
    ассортимент, представленный сотнями продавцов.
    Во-вторых, интуитивно понятный
    интерфейс KRAKEN, который упрощает
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    разрешения споров (диспутов) и возможность
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