Quick answer
Beyond income tax, Georgia's main specific taxes in 2026 are 18% VAT (registration above GEL 100,000 turnover), excise on fuel, tobacco, alcohol and cars, property tax of up to 1% for wealthier households and companies, land tax, and import duties of 0%, 5% or 12%. There is no wealth, inheritance or gift tax.
Last reviewed: November 2026 · Reviewed by Stéphane Gombauld, tax expert, technologist and digital nomad
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Find my savings →You've sorted your income tax in Georgia, but other taxes still show up: on your flat, your car, your invoices. Most are small, a few can surprise you. After reading, you'll know which specific taxes apply to you, how much they cost and how to keep them low legally.
Specific taxes in Georgia in 2026: the key figures
| Tax | 2026 rule |
|---|---|
| VAT | 18% standard rate; registration required above GEL 100,000 in any 12-month period |
| Property tax (individuals) | 0% if family income is up to GEL 40,000; 0.05–0.2% between GEL 40,000 and 100,000; 0.8–1% above GEL 100,000 |
| Property tax (companies) | Up to 1% of average annual book value |
| Land tax | Annual, per square metre or hectare, set by municipalities within limits |
| Excise | Fuel, tobacco, alcohol and imported vehicles |
| Import duty | 0%, 5% or 12% of customs value; most goods 0% |
| Wealth, inheritance, gift tax | None as separate taxes |
| Funded pension | 2% employee + 2% employer + up to 2% state |
Is this guide for you?
Read on if you…
- own or plan to buy property in Georgia;
- sell goods or services and may cross the VAT threshold;
- want to import a car or equipment into Georgia.
Probably not your case if you…
- only want the income tax picture – see our personal tax deductions and benefits guide;
- don't live in Georgia and have no Georgian assets or sales.
When do you need to charge VAT in Georgia?
VAT – value added tax, a tax on consumption collected by businesses – is 18% in Georgia. You must register once your taxable turnover passes GEL 100,000 in any continuous 12-month period. Register within two working days of crossing it.
Here's the catch for freelancers. Many services supplied to foreign business clients are treated as supplied abroad, so no Georgian VAT applies. But they can still count toward the threshold in some cases.
If you buy services from a foreign supplier, you may owe reverse-charge VAT – VAT you self-assess on imported services – even if you are not VAT-registered.
How much property tax will you pay?
Individuals
Property tax for individuals depends on your family's annual income, not just the property value.
| Family annual income | Rate on market value of property |
|---|---|
| Up to GEL 40,000 | 0% on most residential property |
| GEL 40,000–100,000 | 0.05% to 0.2% |
| Above GEL 100,000 | 0.8% to 1% |
Municipalities set the exact rate within these ranges. Good news: a GEL 400,000 flat owned by a family earning under GEL 40,000 is generally not taxed.
Non-residents who own Georgian property pay under the same rules. Since their Georgian income is often low, many pay little or nothing.
Companies
Georgian companies and permanent establishments pay up to 1% of the average annual book value of fixed assets and other taxable property. Property used in some exempt activities is excluded. Details in our corporate income tax guide.
Land tax
Land tax is a separate annual charge. Agricultural land is taxed per hectare by quality and region. Non-agricultural land is taxed per square metre, with a municipal coefficient. Annual returns and payment are due by fixed dates each year.
What do excise and import duties cost?
Excise tax is a fixed charge on specific goods. In Georgia it covers fuel, tobacco, alcohol and imported vehicles.
For cars, excise depends on engine size and age, so older, larger cars cost more. Electric cars and some hybrids have reduced or zero rates.
Import duty is 0% on most goods. Some agricultural products and construction materials carry 5% or 12%. Personal belongings brought in when you move are often duty-free within limits.
How can you pay less, legally?
- Watch the VAT threshold. Track turnover monthly. Registering late costs more than registering on time.
- Check your property tax band. Family income drives the rate. Keep your declarations accurate.
- Choose your car carefully. A newer car with a smaller engine, or an EV, cuts excise.
- Use the 5% rental regime. Residential rent can be taxed at 5% of gross income instead of 20% on net. See our tax incentives for expats and digital nomads for more regimes.
- Keep business and personal assets apart. Company property tax applies only to company assets.
Residents vs non-residents
Most specific taxes don't depend on tax residence. VAT applies to your supplies in Georgia. Property and land tax apply to Georgian assets. Excise and duty apply at the border.
What changes is income tax on the same assets. A resident and a non-resident both pay 5% on registered residential rent, for example. Georgia has no exit tax, so leaving with property doesn't trigger a charge. See our guide to ceasing Georgian tax residency.
Example – Aisha, Dutch web designer
Aisha lives in Tbilisi and invoices GEL 140,000 in 2026 to EU agencies. Those services fall outside Georgian VAT, so she charges none. She owns a GEL 350,000 flat, and her family income exceeds GEL 100,000: property tax at 0.8% is GEL 2,800. She imports a five-year-old hybrid and pays a reduced excise. Her specific taxes total about GEL 3,500 a year.
Aisha's extra taxes came from three sources. Yours might too.
Find your savings across every Georgian tax.
Find my savings →Common mistakes (and what they cost)
- Registering for VAT late → you owe 18% on past sales from your own pocket, plus penalties.
- Not declaring property → back tax, late-payment interest and fines from the municipality.
- Importing an old, large-engine car → excise that can exceed the car's value.
- Ignoring reverse-charge VAT → assessments when the Revenue Service audits foreign purchases.
- Assuming no inheritance tax means no tax → inherited assets from non-relatives can count as taxable income.
Frequently asked questions
Does Georgia have a wealth tax?
No. Georgia has no general wealth tax. The closest thing is property tax, which applies to wealthier households at up to 1% of the market value of their property. Financial assets such as shares, bank deposits and crypto are not subject to any annual wealth charge.
Is there inheritance tax in Georgia?
There is no separate inheritance or gift tax. Inheritances and gifts from close family members are generally exempt from income tax. Inheritances and gifts from other people may be taxed as income at 20% above a small threshold. Check the current threshold before planning a transfer.
Do I need to register for VAT if I only work for foreign clients?
Often not, because many services to foreign business clients are supplied outside Georgia for VAT purposes. But the rules depend on the type of service and the client. If you are near GEL 100,000 of turnover, confirm how your services are treated before you cross the threshold.
Who pays property tax on a rented flat?
The owner. Property tax is based on the owner's family income and the property's market value. A tenant does not pay it. Owners who let flats also pay income tax on the rent, either 5% on gross residential rent or 20% on net profit.
Are there social security contributions in Georgia?
Georgia has no general social security tax. Instead, employees and many entrepreneurs join a funded pension: 2% from the employee, 2% from the employer and up to 2% from the state. Some groups, such as people above a certain age when the scheme started, could opt out.
Related guides
- Personal tax deductions and benefits in Georgia
- Corporate income taxes in Georgia
- Tax incentives for expats and digital nomads in Georgia
- Tax fraud regulations of Georgia
- Georgia tax landscape overview
- Specific taxes in Bulgaria
- All country tax guides
Sources
- Revenue Service of Georgia
- Legislative Herald of Georgia – Tax Code of Georgia
- Ministry of Finance of Georgia
- Pension Agency of Georgia
- PwC Worldwide Tax Summaries – Georgia
This guide is general information, not personalised tax advice. See how we research and review.
