Notice to Individuals: Amendment to the Tax Code Concerning Property Tax for 2026

Please be informed that 2 November 2026 is the deadline for submitting the annual property tax return for individuals.

02-Oct-2026

Amendment to the Tax Code of Georgia

Effective 16 October 2026, an amendment to Article 309, paragraphs 79 and 81², of the Tax Code of Georgia extended the preferential period for VAT exemption with the right of deduction for the supply of immovable property and related construction and installation services from 1 January 2029 to 1 January 2033.

19-Oct-2026

On the Approval of the Technical Regulation on Wheat

On 1 November 2026 Resolution N381 of the Government of Georgia, dated 7 August 2026, “On the Approval of the Technical Regulation on Wheat,” will enter into force, with the exception of Article 7(2) and the Annex entitled “General Requirements for Wheat Elevators,” which will enter into force on 1 January 2031.

15-Oct-2026

Another Online Information Session to Be Held on Tax Updates

On 22 October this year, at 14:00, another online information session will be held to familiarise interested participants with the Revenue Service’s latest updates and current issues. The following topics will be discussed

15-Oct-2026

Change to the Procedure for Writing Off Excise Goods Bearing Excise Stamps

On 17 September of this year, amendments were made to two orders of the Minister of Finance of Georgia, both dated 31 December 2010: Order N996 “On Tax Administration,” and Order N994 “On the Approval of the Rules for Conducting Current Control Procedures, Writing Off Inventory, Settling Recognised Tax Liabilities, Implementing Measures to Secure the Collection of Tax Arrears and Handling Offence Proceedings.”

22-Sep-2026

Revenue Service to hold online meeting for newly registered taxpayers with micro business, small business, and fixed taxpayer status

On 30 July at 2:00 p.m., the Revenue Service of the Ministry of Finance will hold an online meeting for newly registered taxpayers with Micro Business, Small Business, and Fixed Taxpayer status. The meeting aims to provide participants with information on their tax obligations and available tax benefits.

20-Jul-2026

Changes to the Fees for Services Provided by the Revenue Service

Effective 1 January 2027, amendments to Government of Georgia Resolution N96 of 30 March 2010 on the Approval of Fees and Rates for Services Provided by LEPL - Revenue Service will enter into force. Specifically, the amendment concerns Column 14 of the schedule of service fees and rates approved by the Resolution.

13-Jul-2026