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Taxes

Georgia — Tax: Vat

Georgia charges 18% VAT and requires registration once taxable turnover exceeds GEL 100,000 in any 12 months.

VerifiedProfessional tax guide — not a government sourcePwC Worldwide Tax Summaries — Georgia, VATLast reviewed: 2026-10-23

Key facts

  • The standard rate is 18% on supplies of goods and services for consideration within economic activities.
  • Georgian-established persons must register once taxable turnover exceeds GEL 100,000 in any continuous 12-month period.
  • Exempt supplies include financial services, certain medical and education services, and goods and services for oil and gas operations.
  • Digital services by non-established persons are reported quarterly by the 20th of the following month.

Steps

  1. Understanding the VAT Basics — For a detailed understanding of VAT principles and how they apply to individual circumstances, it's best to consult official government resources or a qualified tax professional familiar with Georgian tax law.

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